A responsabilização civil do contabilista em seu exercício profissional

Abstract

Seeks to understand and understand the Accountant's Civil Responsibility in their work professional study, based on the study of the effective application of the duty to accountant may be submitted due to acts committed in the exercise of your profession. He founded the methodology in the investigation and verification of the literary revision of legal doctrine, together with substantial jurisprudence. From the analysis This approach addresses the conceptual guideline of civil liability as institute in the country's legislation and the application of its species and assumptions to the professional accountant, highlighting the interpretation of article 14, paragraph 4 of the Consumer Defense Code. It is also the group of professionals in their definition of scope and form of action, whether by obligations of means or obligations of result. It also develops professional activity, with an emphasis on Civil Code of 2002 and in the professional legislation, which takes place through resolutions of the Federal Accounting Council. Solidifies the theoretical conception defended through the observation of judgments in courts of second instance. For all that the liability of the accountant in his work professional will be given by contractual and subjective form with presumption of fault, highlighting its characterization of preposto, given by articles 1,177 and 1,178 of the Civil Code of 2002.