AN ANALYSIS OF CIVIL/CRIMINAL LIABILITY APPLIED TO ACCOUNTING PROFESSIONALS PROVIDERS OF SERVICES TO COMPANIES CONTRACTED BY THE PUBLIC ADMINISTRATION

Abstract

With the new Civil Code, the accounting professional became responsible in a willful and solidary way. In this way, the responsibility of the accountant is analyzed, bringing significant changes in the contracts for the provision of accounting services with their clients, as well as the expressive need to update contents and forms of work, so that they do not make any mistake, due to malpractice. Or even imprudence, failing to comply with some assignment of the accounting service. In view of the need for knowledge regarding the implications of the legal norms that deal with the hiring of the liberal professional versus the contracted company, with regard to legal norms, this study aims to present the form of accountability of the accounting professional regarding their performance as an autonomous service provider in the companies hired by the public administration. Through a bibliographic and documentary research, it was concluded that the main difficulty is in the relationship with the client who is not aware of the responsibility that the accountant has and ends up not fulfilling his duties and obligations.