Ética profissional dos profissionais de contabilidade do RN: um estudo da atuação do CRC

Abstract

This article aims to demonstrate the results of a survey that aimed to verify the main events that were observed in the work of the Regional Council of Rio Grande do Norte Accounting (CRCRN), in relation to ethics in the practice of accounting. The results showed the expansion of inspections of sites, the number of professionals and supervised organizations where noted that the assessments by indisciplinary applied acts occur frequently. It was also found that accounting professionals and organizations have regularized their situation before the CRCRN, thus demonstrating the effectiveness of supervision of the Board. Importantly, the unethical behavior of accounting professionals causes harmful effects on society in general and the professional must always be based on ethical principles in compliance with the Code of Professional Ethics of Accountant.