RESPONSABILIDADE CIVIL DO CONTADOR NA QUALIDADE DE PROFISSIONAL LIBERAL QUE ATUA COMO FORNECEDOR NA RELAÇÃO DE CONSUMO

CIVIL LIABILITY OF THE ACCOUNTANT AS A LIBERAL PROFESSIONAL WHO ACTS AS A SUPPLIER IN THE CONSUMPTION RELATION

Abstract

ABSTRACT

This paper is about the institute of civil liability. Specifically on the form of accountability of the accounting professional as a liberal professional. In this perspective, many are the challenges faced, in view of the lack of knowledge about the implications of the legal provisions that deal with consumer relations on the part of society and, even, the professionals/suppliers. For this fact, it is of paramount importance to study the theme, in order to clarify the accountability of accountants form when acting as suppliers in a consumer relationship. In view of this, it is sought to clarify how the accountability of the accountant who performs his activity as a liberal professional occurs, understanding the institute of civil liability, the specific regulations of the profession, as well as the position of national jurisprudence on the subject. The methodology used consisted of basic and qualitative research, based on bibliographic, legal and jurisprudential analysis, with the descriptive objective and purpose of providing an evaluation of results. It is concluded that the accountant, when as a liberal professional in a consumer relationship, is subjectively liable for his acts, i.e., has personal responsibility determined by verification of guilt and, in the event of causing damage or threat of damage, it is incumbent on him the burden of proving that he did not act with recklessness, negligence or inability.