Ética e fraudes contábeis = Ethics and fraudes standards

Abstract

Discorre sobre as fraudes contábeis, cujo foco encontra-se nos aspectos éticos correlacionados com os seus principais tipos e suas conseqüências, tanto para as empresas em geral, como para os contadores que as praticam. O novo Código Civil trouxe várias alterações, dando-se ênfase às novas responsabilidades dos contadores. A partir da comprovação da fraude, o contador responsável pela entidade responde solidariamente com os sócios e pode sofrer as sanções judiciais e criminais cabíveis. Traz, ainda, uma visão ampla dos conceitos éticos relacionados à má conduta profissional, explicando cada processo e tipo de fraude, bem como as conseqüências e punições para o fraudador.

The recent turbulences in the financial market require a critical analysis of the accounting performance under the prism of the ethics. The focus of this article is on accounting frauds and the ethical aspects correlated to their main types and consequences, both for the companies and for the accountants who practice them. The study is based on the main books about ethics in accounting, on scientific articles found in magazines of the area and on the new Civil Code, as it has been amended to emphasize the new responsibilities of the accountants. This article comes up with the concept of fraud used by those who want to gain some advantage over thirds, intentionally omitting, not necessarily with the intention to cause any harm, or even unfairness, with the intention to cause harm. From the moment the fraud is proved, the accountant responsible for the corporation, together with the shareholders, solidarily answers for it and can take the applicable judicial and criminal sanctions. This article still brings a wide view of the ethical concepts related to the bad professional conduct, explaining each process and type of fraud, as well as the consequences and punishments for the defrauder.