O exercício da ética pelos profissionais de contabilidade no Estado de Goiás

Abstract

Ethics is a topic that has been discussed since antiquity, and, therefore, it is such a relevant subject in several different situations and areas, and in Accounting Sciences it would be no different. It is necessary in any relationship, and it becomes essential, so that people have attitudes and follow a pattern of behavior and conduct that is expected by the company and society in general. Given this context, understanding the exercise of ethics by accounting professionals in the State of Goiás boosted the theme of this research, and, for that, it was outlined as research objectives to highlight the necessary and fundamental qualities so that the professional practice of the accountant is in in line with the ethical and moral precepts required within the state, and what punishments are applicable within the cases found, as well as understanding more about the subject. With the accomplishment of the research the proposed objectives were reached. It is concluded that the main virtues that guide the accountant in the professional exercise of their technical skills confer the effectiveness of being transparent, having responsibility and being faithful to the Code of Ethics of the Professional Accountant. And, with regard to how ethics has been conducted within the State of Goiás, when the research was carried out with the Regional Accounting Council of Goiás, it was evident, through the cases presented during this research, that the CRCGO conducts the exercise of ethics in a serious and punctual manner, carrying out administrative punishments when necessary, as seen in the cases presented.