Análise das prestações de contas eleitorais e a importância do profissional contábil em sua elaboração

Abstract

ABSTRACT: Elections are a process of great relevance to the Federative Republic of Brazil. As a democratic state of law, elections are seen as a democratic way for Brazilian citizens to participate in the selection of their representatives. In this sense, the Electoral Justice, in order to regulate the Brazilian electoral process, established the mandatory requirement of Accountability for candidates and political parties, in accordance with Law 9,504 of September 30, 1997. With the advent of TSE Resolution No. 23,406 of February 27, 2014, which requires the signature of an accounting professional in the accountability reports, electoral accounting has become an important tool for transparency and legality of information provided to the Brazilian Electoral Court. Therefore, this research aims to present the role played by accounting in the accountability of Brazilian candidates and political parties, as well as its elaboration process, through bibliographic and documentary research methods. It also seeks to demonstrate the functionalities and specificities of the Electoral Accountability System - SPCE, through an exploratory research of qualitative nature. The results highlight the relevance of the accountant's role in both the preparation of the accountability reports and the monitoring of the electoral process. This is because the necessary procedures must follow a logical and chronological order, and accounting professionals possess the knowledge and competencies required to perform such tasks.