A responsabilização do Contador pelos Tribunais de Contas da região norte perante as prestações de contas

Abstract

The Courts of Accounts are technical bodies responsible for the external control of the public administration and have, among others, the power to apply sanctions to agents who cause illegal expenditure and irregularities in accounts. The accountant, as a public agent, is also subject to this control and, when rendering annual accounts, is subject to accountability before these Courts due to their connection to the accounting documents that compose it. In this context, this study aimed to highlight the position of the Courts of Auditors in the Northern Region regarding the accountability of the accountant professional before the rendering of accounts through precedents of applying or not penalties to them. For this, a descriptive research was carried out, with a qualitative approach and using documentary research as a data collection technique. From the analyzes carried out, it was found that five, of the eight courts in the region, have a firm understanding of the possibility of accountability of the accountant, with the simple fine being the penalty applied in all the judgments under study.