THE PERCEPTION OF ACCOUNTING PROFESSIONALS FROM A MUNICIPALITY IN BAHIA ON THE INFLUENCE OF THE CODE OF ETHICS ON NEW ACCOUNTING PRACTICES IMPLEMENTED THROUGH SPED – PUBLIC DIGITAL BOOKKEEPING SYSTEM

Abstract

This article sought to evaluate the Code of Ethics for Accounting Professionals in accordance with the mandatory adoption of SPED. This is a descriptive field study with a quantitative approach, carried out with sixteen professionals from the city of Feira de Santana-BA. Among the results, the lack of regulations on information security stands out, mainly due to the advent of information technology and it is expected that professionals in the area can be committed to new demands, seeking to update their knowledge and training in the technologies used. In this way, the accounting professional's code of ethics leaves a gap in the tangent of the SPED theme, since it is an innovative system that meets the needs of the tax authorities to group data in a single information bank for general use between the spheres of government, allowing the reduction of obligations to be presented by taxpayers, crossing standardized and uniform data, thus assisting the accountant's activities. Among the range of information obtained, it can be concluded that modifications are necessary to the Accountant's Code of Professional Ethics (CEPC) to meet the demands arising from SPED.