Combate à lavagem de dinheiro: análise do conhecimento dos profissionais contábeis

Abstract

Money laundering is a corruptible act, characterized by the deliberate intention of placing funds of illicit origin into the national financial system. This study aims to investigate the knowledge of accounting professionals regarding legislation in cases of suspected money laundering. To achieve this, a survey was conducted with accountants from the state of Paraíba. A qualitative-quantitative methodology was adopted, as it involves the analysis, interpretation, and description of data. The results reveal that a significant number of accountants have knowledge of the Financial Activities Control Board (COAF) and are capable of reporting suspicious cases. However, it was observed that the professionals surveyed have limited knowledge of Resolution No. 1,530/2017 issued by the Federal Accounting Council (CFC), which aims to standardize procedures and regulations of Law No. 12,683/2012. Nonetheless, all professionals acknowledged the topic to be of utmost importance to their accounting education. Therefore, the research results aim to empower accounting professionals in making informed decisions regarding suspicious activities and to assess whether they are able to act in accordance with current legislation