{"id":4113,"date":"2024-09-01T11:40:59","date_gmt":"2024-09-01T14:40:59","guid":{"rendered":"https:\/\/abracicon.org\/abracicon_saber\/?p=4113"},"modified":"2024-10-02T10:47:52","modified_gmt":"2024-10-02T13:47:52","slug":"pericia-contabil-judicial-planejamento-honorarios-laudo-e-a-responsabilidade-do-perito","status":"publish","type":"post","link":"https:\/\/abracicon.org\/abracicon_saber\/pericia-contabil-judicial-planejamento-honorarios-laudo-e-a-responsabilidade-do-perito\/","title":{"rendered":"Per\u00edcia cont\u00e1bil judicial &#8211; Planejamento, honor\u00e1rios, laudo e a responsabilidade do perito"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4113\" class=\"elementor elementor-4113\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-01750fe elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"01750fe\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-91c45ca\" data-id=\"91c45ca\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-631f5de elementor-widget elementor-widget-image\" data-id=\"631f5de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"239\" src=\"https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2024\/09\/Cabecalho-em-Portugues-Ed-48-Abracicon-Saber-1024x239.jpg\" class=\"attachment-large size-large wp-image-4098\" alt=\"\" srcset=\"https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2024\/09\/Cabecalho-em-Portugues-Ed-48-Abracicon-Saber-1024x239.jpg 1024w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2024\/09\/Cabecalho-em-Portugues-Ed-48-Abracicon-Saber-300x70.jpg 300w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2024\/09\/Cabecalho-em-Portugues-Ed-48-Abracicon-Saber-768x179.jpg 768w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2024\/09\/Cabecalho-em-Portugues-Ed-48-Abracicon-Saber.jpg 1080w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f06248e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f06248e\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f6a2125\" data-id=\"f6a2125\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2ec2425 elementor-widget elementor-widget-text-editor\" data-id=\"2ec2425\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>RESUMO\u00a0<\/b><\/p><p>A per\u00edcia tem despertado interesse de profissionais habilitados em v\u00e1rias \u00e1reas de atua\u00e7\u00e3o, a qual se iniciou em torno de 4.000 a.C., com vest\u00edgios na \u00e1rea da Agrimensura.\u00a0<\/p><p>Atualmente, a per\u00edcia cont\u00e1bil judicial tem como pilar o C\u00f3digo de Processo Civil (CPC), Lei n.\u00ba 13.105, de 2015, na contabilidade o Decreto-Lei n.\u00ba 9.295, de 1946, no art. 25, al\u00ednea \u201cc\u201d e complementada pelas Normas Brasileiras de Contabilidade, NBC PP 01 (R1) \u2013 Perito Cont\u00e1bil e NBC TP 01 (R1) \u2013 Per\u00edcia Cont\u00e1bil do ano de 2020.\u00a0<\/p><p>Assim, despertou o interesse para o assunto \u201cPer\u00edcia Cont\u00e1bil Judicial: planejamento, honor\u00e1rios, laudo e a responsabilidade do perito\u201d, por meio de uma pesquisa descritiva e tendo como objetivo geral em arguir sobre os conceitos e a import\u00e2ncia do rito processual dos trabalhos periciais, trazendo a defini\u00e7\u00e3o de per\u00edcia cont\u00e1bil judicial; diversos tipos de per\u00edcias e a esfera de atua\u00e7\u00e3o no Judici\u00e1rio; primeiro contato entre o Judici\u00e1rio e o perito por meio do art. 465 do CPC, das informa\u00e7\u00f5es imprescind\u00edveis para o planejamento dos trabalhos periciais e da apresenta\u00e7\u00e3o da proposta de honor\u00e1rios em conson\u00e2ncia com a NBC PP 01 (R1); a prova pericial materializada no laudo estruturado na forma do art. 473 do CPC e da NBC TP 01 (R1). Por fim, delineamos sobre a responsabilidade do perito judicial, na forma dos artigos 158 e 468 do CPC e os artigos 342, 343, 344, 347 e 357 do C\u00f3digo Penal.\u00a0<\/p><p>Espera-se que o artigo contribua com o capital intelectual dos profissionais da classe cont\u00e1bil, estudantes, operadores do direito, empres\u00e1rios e aos futuros pesquisadores sobre o tema.\u00a0<\/p><p><b><i>P<\/i><\/b><i><b>alavras-chave: <\/b>Per\u00edcia cont\u00e1bil judicial; Planejamento; Laudo; Responsabilidade do perito.\u00a0<\/i><\/p><p><i><b>\u00c1rea Tem\u00e1tica<\/b>: Auditoria e Per\u00edcia.<\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-84e61e5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"84e61e5\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4d74e96\" data-id=\"4d74e96\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cebcf3a ha-has-bg-overlay elementor-widget elementor-widget-ha-pdf-view happy-addon ha-pdf-view\" data-id=\"cebcf3a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ha-pdf-view.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"pdf_viewer_container\">\n            <div class=\"pdf_viewer_options viewer-cebcf3a\" data-pdf-settings=\"{&quot;unique_id&quot;:&quot;viewer-cebcf3a&quot;,&quot;pdf_url&quot;:&quot;https:\\\/\\\/abracicon.org\\\/abracicon_saber\\\/wp-content\\\/uploads\\\/2024\\\/09\\\/2-Pericia-contabil-judicial-Planejamento-honorarios-laudo-e-a-responsabilidade-do-perito.pdf&quot;,&quot;file_type&quot;:&quot;upload_file&quot;,&quot;page_number&quot;:&quot;&quot;,&quot;width&quot;:&quot;100%&quot;,&quot;height&quot;:&quot;100vh&quot;}\">\n\t\t\t\t<span class=\"ha-title-flex\">\n\t\t\t\t\t<span class=\"pdf-icon\">\n\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<h2 class=\"ha-pdf-title\">Artigo na \u00edntegra<\/h2>\t\t\t\t<\/span>\n\t\t\t\t                <div class=\"pdf-button\">\n                                <\/div>\n            <\/div>\n\n\t\t\t<div>\n\t\t\t\t<div id=\"viewer-cebcf3a\"><\/div>\n\t\t\t<\/div>\n\n        <\/div>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>RESUMO\u00a0 A per\u00edcia tem despertado interesse de profissionais habilitados em v\u00e1rias \u00e1reas de atua\u00e7\u00e3o, a qual se iniciou em torno de 4.000 a.C., com vest\u00edgios na \u00e1rea da Agrimensura.\u00a0 Atualmente, a per\u00edcia cont\u00e1bil judicial tem como pilar o C\u00f3digo de Processo Civil (CPC), Lei n.\u00ba 13.105, de 2015, na contabilidade o Decreto-Lei n.\u00ba 9.295, de [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":4116,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[229],"tags":[64],"yst_prominent_words":[],"taxonomy\/academias":[92],"taxonomy\/autores":[],"taxonomy\/edicoes-revista":[230],"class_list":["post-4113","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-edicao-48","tag-exclusiva-abracicon","academias-nacional","edicoes-revista-edicao-48"],"_links":{"self":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/4113","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/comments?post=4113"}],"version-history":[{"count":4,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/4113\/revisions"}],"predecessor-version":[{"id":4119,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/4113\/revisions\/4119"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/media\/4116"}],"wp:attachment":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/media?parent=4113"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/categories?post=4113"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/tags?post=4113"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/yst_prominent_words?post=4113"},{"taxonomy":"academias","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/academias?post=4113"},{"taxonomy":"autores","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/autores?post=4113"},{"taxonomy":"edicoes-revista","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/edicoes-revista?post=4113"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}