A compreensão do profissional contábil relativa a norma que trata da responsabilidade de combater a lavagem de dinheiro

Abstract

Trying to comprehend the way in which the resolution of the CFC nº1.445/2013 has been understood and seen between the accounting managers from the city of João Pessoa, we discuss in this paper themes related to the responsibility of the accountant in which he needs to combat situations that denote the crime of money laundering as well as is posture before simulations of situations where it has become indispensable the understanding of the resolution in question. Among the many aspects related to this issue, we propose some aspects which came since the beginning to the present state of the money laundering crime, including also legal questions about the crime of money laundering beyond the execution of an analysis, reflecting the resolution of the federal accounting council 1.445/2013 and it's contributions to guide our research we utilized official guides like the law 9,613 of 1998 and it's subsequent amendments, the booklet COAF (2011), and authors such as Braga (2012), Podval (2011), Pitombo (2003) and Maia (1999), among others. We adopted in this research a qualitative approach as well as a quantitative whose investigative methods are a biographical review and field research, in which utilized as resources applied methodological questionnaires as well as accounting professional following the Likert model. As a result we noticed that accountants participating in the research showed an ever increasing interest in knowing the solution and putting it into practice. We conclude, considering the need of a continuation in study that, just as it should aim at helping to make professional practices that minimize the occurrence of the crime of money laundering.