Laudo pericial contábil: aplicabilidade das normas periciais do Conselho Federal de Contabilidade

Abstract

Forensic accounting is a branch of accounting that seeks to resolve disputes between individuals and/or legal entities. In this context, the accounting expert report, as the product of accounting expertise, is an instrument that has its importance due to its decision-making nature. Given this, the general objective of the research was to analyze the applicability of the doctrine and standards of the Federal Accounting Council to expert accounting reports from the 1st Tax Execution Court of João Pessoa. To this end, exploratory documentary research was carried out, of a basic nature and qualitative approach, and a bibliographic review was adopted as a technical procedure. Ten processes processed at the 1st Tax Execution Court of João Pessoa were made available and seven expert accounting reports were extracted, one expert accounting report for clarification and a complementary expert accounting report, which were analyzed according to Bardin's data analysis theory (2011). Through the analyses, it was evident that the expert accounting reports do not corroborate the items required by the Federal Accounting Council for their structuring. It was identified that these reports do not contain essential items for their reading and understanding, such as a summary of the subject of the expertise, a summary of the records, a report of due diligence, among others.