<b>A responsabilidade civil do contabilista: aspectos legais dos atos e omissões praticados no exercício da profissão</b> - doi: 10.4025/enfoque.v25i1.3514

Abstract

The federal law 10,406, passe don January 10 2002 (New Civil Code), establishes rules for the responsability of those who, for action or voluntary omission, violate any right or cause loss to anyone. This kind of conduct is classified by the civil law as an th illegal act. The author of an illegal act is responsible for the refund of any loss it can cause. According to the Civil Code, the matter is predicted in the 186 and 927 articles, besides the 1.777 and 1,178. The last ones refer specifically to the accountant. They establish the civil responsability for the actions related to the writing ups when they cause any loss to anyone. The responsability pursues a wide study field, spreading it out to several branches in many activities. The professional responsibility is only a fraction of this legal institute. The one who exercises any profession must behave according to determined parameters that are demanded by the occupation. When there is any loss to anyone, caused by a digress on the professional exercise, the refund obligation comes up and, to be confirmed, there must be the occurrence of an illegal conduct, any kind of damage, or a cause-effect relation between both. The article shows up the legal basis in question, explains the legal institutes on objetive and subjective responsability, criminal intention and guilt, and identifies hypothetical situations when professional civil responsability is hold.