EXPERT REPORTS ACCOUNTING UNDER THE CIVIL APPROACH OF THE NEW CODE OF CIVIL PROCEDURE

Abstract

The expert accounting report is the materialization of a work developed by an Accounting specialist, so that his presentation shall be an important factor for the settlement of judicial matters. This research aims to verify the adherence level of judicial accounting experts in the civil area of Rio Grande do Sul state related to the article 473 of the Civil Process Code, dated March 3, 2015, in relation to the elaboration of an expert accounting report. Referring to the methodological procedures, the research is qualitative, descritive and documental. For a the data analyzes, a checklist was built in order to specify every aspect that is on the article 473 of the Civil Process Code, which must be observed by the accounting experts during the expert reports elaboration. The obtained results demonstrate that none of the expert reports from the analyzed database supports all the aspects from the article. Thereby, one can conclude that however, some parameters are being observed in the majority of the analyzed expert reports that have been elaborated by judgement experts from Rio Grande do Sul state, there still more to proceed.