A qualidade dos laudos periciais contábeis quanto a sua estrutura frente à Norma Brasileira de Contabilidade - NBC TP 01/2015 - Norma de Perícia Contábil

Abstract

The accounting expert's report, when it becomes necessary, becomes a fundamental element for the resolution of conflicts involving patrimonial aspects in the scope of the state or arbitral justice, and can only be elaborated by professional qualified accountant. Its function is to clarify the magistrate or arbitral judge on some demand for these assumptions or the parties, in the course of the process. In this sense, the accounting expert's report must comply with certain requirements contained in the Brazilian Accounting Standard - NBC TP 01/2015 - Accounting Skills. Punctually this research was dedicated to verifying that the accounting expert reports, collected from professionals who act as experts of the judgment in the Forum Benjamin Colucci and in the Forum of the Justice of the Work, both located in Juiz de Fora, Minas Gerais, are in agreement with the NBC TP 01/2015 regarding its structure. Ten accounting expert reports were assembled in all, nine of which were civil, and one was labor. Thus the research is characterized as objectives, as exploratory as it intends to clarify more about the subject, bibliographical as regards the theoretical, documentary foundation regarding the materials harvested for analysis and quantitative in the analysis of the results. At the end of the survey, it was concluded that the accounting expert reports comply with the items of the structure issued by NBC TP 01/2015, at 81%.