Perfil dos profissionais contábeis do Rio Grande do Sul envolvidos em processos ético-disciplinares

Abstract

This study's objective is to elaborate the profile of accounting professionals involved in ethical and disciplinary offenses and infractions in Rio Grande do Sul, covering the period from 2008 to 2012. The sample consists of 3,771 offenses committed by accounting professionals, 3,031 judgments made by the Regional Accounting Council of Rio Grande do Sul - CRCRS, 2,754 cases for the annual identification of gender and professional category, totalling an aggregation of 2,413 professionals judged in the corresponding five year period of this study. Our data was obtained in the computerized system utilized by CRCRS. The examination comprises the subject of professional conduct assessments, and judgments conducted within the Council, the identification of the professional category, gender and date of birth, graduation and registry of the judged professionals. These data allow us to conclude that the average offenders have the following professional profile: are male, belong to the category of professional accounting technician, are aged between 46 and 55 years old, obtained an accounting diploma between 13 and 20 years ago, and are actively registered at CRCRS for a past period between 13 and 19 years. The average offender incurred the infraction of issuing a statement individuals income without observing the relevant legal basis or with comprobatory documents, being as a consequence penalized with a fine and a private warning issued by CRCRS.