CIVIL AND ETHICAL RESPONSIBILITY OF THE ACCOUNTING PROFESSIONAL

Abstract

This article sought to expand the knowledge that is part of the evolution of accounting and they are the principles of ethics and responsibility. In this context, the research arose due to the illegal conduct practiced by accounting professionals, when their acts are harmful to other people and companies, the study of the research reached information that the accountant may be held responsible for their illegal activities. The development of the article brought the importance of knowledge of the current legislation to the accountant and highlight the legal sanctions for the appropriate mistakes made. In order to achieve the objective of analyzing the accountant’s civil and ethical liability, it was necessary to use an exploratory and qualitative methodology of bibliographic, doctrinal and jurisprudential research. It can be concluded that it is the duty of the accountant during his profession to be knowledgeable about the current legislation that governs the profession and also has a consensus of honesty, zeal, responsibility, ethics and technical capacity to carry out his activities as an accountant.