{"id":4360,"date":"2025-05-23T18:45:23","date_gmt":"2025-05-23T21:45:23","guid":{"rendered":"https:\/\/abracicon.org\/abracicon_saber\/?p=4360"},"modified":"2025-06-03T16:06:51","modified_gmt":"2025-06-03T19:06:51","slug":"uma-analise-das-infracoes-e-penalidades-na-profissao-contabil-nos-anos-de-2021-a-2023-no-estado-de-sergipe","status":"publish","type":"post","link":"https:\/\/abracicon.org\/abracicon_saber\/uma-analise-das-infracoes-e-penalidades-na-profissao-contabil-nos-anos-de-2021-a-2023-no-estado-de-sergipe\/","title":{"rendered":"Uma an\u00e1lise das infra\u00e7\u00f5es e penalidades na profiss\u00e3o cont\u00e1bil nos anos de 2021 a 2023 no Estado de Sergipe"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4360\" class=\"elementor elementor-4360\" 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-4c8a9f7 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"4c8a9f7\" 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-d87a425\" data-id=\"d87a425\" 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-87d9d82 elementor-widget elementor-widget-image\" data-id=\"87d9d82\" 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\/2025\/05\/Cabecalho-em-Portugues-Ed-51-Abracicon-Saber-1024x239.jpg\" class=\"attachment-large size-large wp-image-4327\" alt=\"\" srcset=\"https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2025\/05\/Cabecalho-em-Portugues-Ed-51-Abracicon-Saber-1024x239.jpg 1024w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2025\/05\/Cabecalho-em-Portugues-Ed-51-Abracicon-Saber-300x70.jpg 300w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2025\/05\/Cabecalho-em-Portugues-Ed-51-Abracicon-Saber-768x179.jpg 768w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2025\/05\/Cabecalho-em-Portugues-Ed-51-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-fbce82f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fbce82f\" 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-5f06cd1\" data-id=\"5f06cd1\" 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-2bf11db elementor-widget elementor-widget-text-editor\" data-id=\"2bf11db\" 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 data-start=\"443\" data-end=\"2609\"><strong data-start=\"443\" data-end=\"454\">Resumo<\/strong><\/p><p data-start=\"443\" data-end=\"2609\">O C\u00f3digo de \u00c9tica Profissional do Contador determina normas de conduta aos profissionais cont\u00e1beis, os quais ao descumpri-las cometem infra\u00e7\u00f5es \u00e9ticas e est\u00e3o sujeitos \u00e0s penalidades.<\/p><p data-start=\"443\" data-end=\"2609\">Neste sentido, o estudo tem por objetivo geral analisar as penalidades aplicadas e as infra\u00e7\u00f5es julgadas pelo Conselho Regional de Contabilidade de Sergipe entre os anos de 2021 e 2023.<\/p><p data-start=\"443\" data-end=\"2609\">A metodologia da pesquisa \u00e9 classificada como descritiva, documental e quantitativa, utilizando a t\u00e9cnica de an\u00e1lise de conte\u00fado para analisar os dados.<\/p><p data-start=\"443\" data-end=\"2609\">No que se refere aos resultados, o maior quantitativo de infra\u00e7\u00f5es julgadas aconteceu no ano de 2022, a infra\u00e7\u00e3o predominante nos anos analisados foi \u201cOrganiza\u00e7\u00e3o cont\u00e1bil sem registro\u201d, seguida por \u201cS\u00f3cio(a) de organiza\u00e7\u00e3o sem registro\u201d e \u201cFalta de contrato de presta\u00e7\u00e3o de servi\u00e7os\u201d. No total, foram registradas 253 infra\u00e7\u00f5es no per\u00edodo analisado, das quais aproximadamente 66,8% se concentraram em apenas cinco tipos.<\/p><p data-start=\"443\" data-end=\"2609\">A penalidade que apareceu com maior frequ\u00eancia nesse mesmo per\u00edodo foi a multa, correspondendo a 95,4% do total, principalmente nos valores de R$503,00 e R$1.006,00. Ademais, das infra\u00e7\u00f5es cometidas em 2021 e julgadas em 2023, \u201cS\u00f3cio(a) sem registro\u201d foi a que mais ocorreu, sendo aplicada multa de R$ 503,00.<\/p><p data-start=\"443\" data-end=\"2609\">Das cometidas em 2023, mas julgadas em 2023, as mais recorrentes foram \u201cOrg. cont\u00e1bil sem registro\u201d e \u201cS\u00f3cio(a) org. sem registro\u201d penalizadas por multas de R$1.006,00 e R$503,00, respectivamente. E das cometidas e julgadas em 2023, foi \u201cOrganiza\u00e7\u00e3o cont\u00e1bil sem registro&#8221; com multa de R$1.006,00.<\/p><p data-start=\"443\" data-end=\"2609\">Outro aspecto relevante \u00e9 a predomin\u00e2ncia de infra\u00e7\u00f5es leves, resultando em multas de baixo valor, o que levanta questionamentos sobre a efic\u00e1cia das penalidades aplicadas.<\/p><p data-start=\"443\" data-end=\"2609\">A an\u00e1lise dos dados tamb\u00e9m evidenciou que algumas infra\u00e7\u00f5es s\u00f3 foram julgadas anos ap\u00f3s sua ocorr\u00eancia, o que pode comprometer a efetividade da fiscaliza\u00e7\u00e3o. Os resultados evidenciam a necessidade de fiscaliza\u00e7\u00e3o cont\u00ednua e a\u00e7\u00f5es educativas para reduzir as infra\u00e7\u00f5es.<\/p><p data-start=\"443\" data-end=\"2609\">Portanto, recomenda-se o fortalecimento das inspe\u00e7\u00f5es e maior rigor na aplica\u00e7\u00e3o das penalidades, garantindo maior seguran\u00e7a e transpar\u00eancia na atua\u00e7\u00e3o cont\u00e1bil.<\/p><p data-start=\"2611\" data-end=\"2683\"><strong data-start=\"2611\" data-end=\"2630\">Palavras-chave:<\/strong> c\u00f3digo de \u00e9tica do contador; infra\u00e7\u00f5es; penalidades.<\/p><p data-start=\"2611\" data-end=\"2683\">(&#8230;)<\/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-ad76cea elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ad76cea\" 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-ec41cd2\" data-id=\"ec41cd2\" 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-1a1b82b elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"1a1b82b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\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-0b7024e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0b7024e\" 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-e88d423\" data-id=\"e88d423\" 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-b9ffd0b ha-has-bg-overlay elementor-widget elementor-widget-ha-pdf-view happy-addon ha-pdf-view\" data-id=\"b9ffd0b\" 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-b9ffd0b\" data-pdf-settings=\"{&quot;unique_id&quot;:&quot;viewer-b9ffd0b&quot;,&quot;pdf_url&quot;:&quot;https:\\\/\\\/abracicon.org\\\/abracicon_saber\\\/wp-content\\\/uploads\\\/2025\\\/05\\\/1-Uma-analise-das-infracoes-e-penalidades-na-profissao-contabil-nos-anos-de-2021-a-2023-no-Estado-de-Sergipe.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-b9ffd0b\"><\/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 O C\u00f3digo de \u00c9tica Profissional do Contador determina normas de conduta aos profissionais cont\u00e1beis, os quais ao descumpri-las cometem infra\u00e7\u00f5es \u00e9ticas e est\u00e3o sujeitos \u00e0s penalidades. Neste sentido, o estudo tem por objetivo geral analisar as penalidades aplicadas e as infra\u00e7\u00f5es julgadas pelo Conselho Regional de Contabilidade de Sergipe entre os anos de 2021 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":4364,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[237],"tags":[235],"yst_prominent_words":[],"taxonomy\/academias":[92],"taxonomy\/autores":[],"taxonomy\/edicoes-revista":[236],"class_list":["post-4360","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-edicao-51","tag-artigos-premiados","academias-nacional","edicoes-revista-edicao-51"],"_links":{"self":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/4360","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=4360"}],"version-history":[{"count":4,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/4360\/revisions"}],"predecessor-version":[{"id":4367,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/4360\/revisions\/4367"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/media\/4364"}],"wp:attachment":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/media?parent=4360"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/categories?post=4360"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/tags?post=4360"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/yst_prominent_words?post=4360"},{"taxonomy":"academias","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/academias?post=4360"},{"taxonomy":"autores","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/autores?post=4360"},{"taxonomy":"edicoes-revista","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/edicoes-revista?post=4360"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}