Perfil profissional do perito contábil: uma análise comparativa entre Brasil e Estados Unidos

Abstract

Understanding the characteristics that composes a professional's profile is an important way of understanding the inherent aspects of a specific profession. For that matter, this study's goal is to analyse the differences and the similarities between the professional profile required to be a forensic accountant professional in Brazil and in the United States. In order to achieve this goal, a qualitative research was made, whose aspects were descriptive and documental, through books, scientific papers and the websites of the organizations involved in the forensic accounting field. It was necessary to comprehend the forensic accounting characteristics in Brazil and in the United States, the areas of activity in both countries, and also the role played by the organizations involved in the regulation of the forensic accounting field. Henceforth, a comparison was made between the requirements to the practice of forensic accounting and the professional profile demanded for such professionals, based on Alberto (2012), Davis, Farell and Ogilby (2010), and also addition to the CFC (the Federal Accounting Council) in Brazil and the AICPA in the United States. When comparing the information obtained in the two countries, there were some similarities and differences, as there is no regulation of the performance of the accounting expert in the USA, the existence of only one single body involved in the performance of the expert in Brazil and six in the United States, as well as certifications for the accounting expert in the USA, which serve to improve his professional qualification.