Estudo sobre as alterações do novo código de processo civil (CPC) na perícia contábil

Abstract

The Civil Procedure Code introduced by Law 13,105 / 2015, which entered into force on 18 March 2016, repealing the Civil Procedure Code earlier in force since 1974. The new procedural law innovates in many points when compared to the previous, causing a series of transformations which are meant to give a new impetus to the civil process, adapting to the reality of today. The changes resulting from the new code turned the regramento of Judicial Expertise, and consequently the Accounting Judicial Expertise, as an immediate consequence of these changes the Federal Accounting Council order to comply with the new rules drafted a new resolution which established the National Register of Financial Experts (CNPC ). Thus, this study aimed to demonstrate through a comparison between the new Civil Procedure Code and the previous one, the main changes and innovations for the appointment of an expert and the accounting judicial expertise. The results showed that the changes and innovations that come with the new law enhances the legal expert and calls for greater transparency to its statement, however, they require and charge more responsibility and knowledge from these professionals, such as the requirement of technical expertise.