A conduta ética dos profissionais contábeis da região nordeste: um estudo na perspectiva dos Conselhos Regionais de Contabilidade

Abstract

Accounting practice includes several procedures that, in order to be correctly executed, need a normative and ethical basis, based on professional principles and moral values provided for in the Accountant's Code of Professional Ethics. In this perspective, the present study aimed to analyze the main ethical events involving accounting professionals in the Northeast region of Brazil, based on the diligences carried out by the Regional Accounting Councils, in 2019. To achieve this objective, electronic searches were carried out in the transparency portal in order to identify data and information regarding ethical processes and penalties, in the nine CRC based in this region. The results showed that the main professional / ethical occurrences, as determined by the surveyed CRC, in 2019, refer to the absence of registration records from the accounting organization, to the issuance of DECORE without a legal basis and to non-compliance with deadlines. The absence of a standardization in the format and type of data / information disclosed by the CRC and the limited disclosure of data on the nature of the infractions committed signal the need for improvement in this disclosure.