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PERÍCIA CONTÁBIL EM UMA DISSOLUÇÃO SOCIETÁRIA EXTRAJUDICIAL VOLUNTÁRIA
(2024-11-06) CIBELLE SILVA SOUZA; MARCELA SANTANA ZANETI
Accounting expertise is a branch of accounting that brings together a set of technical and scientific procedures, aimed at evaluating evidence and surveys demonstrated in accounting reports and opinions, in a concrete and appropriate manner in accordance with legislation. It contributes to the resolution of possible disagreements between interested parties and even the present decision on the subject of the expertise. And because of this, this work highlights the role and importance of accounting expertise applied in a Corporate Dissolution, with the aim of verifying and promoting the legality and accountability of the entity's financial matters. The work is carried out by an accounting expert and assistant experts in a voluntary extrajudicial manner, where both partners opt and agree to hire such specialized professionals, to obtain the verification of assets outside the judicial scope, but still maintaining professionalism and following Brazilian Accounting Standards. Through the procedures elaborated and demonstrated here, the professional in question presents the calculation of assets and the parties involved in common agreement accept this result so that the process of corporate dissolution can finally begin.