{"id":4612,"date":"2026-02-13T10:25:06","date_gmt":"2026-02-13T13:25:06","guid":{"rendered":"https:\/\/abracicon.org\/abracicon_saber\/?p=4612"},"modified":"2026-04-23T18:20:51","modified_gmt":"2026-04-23T21:20:51","slug":"analise-das-infracoes-e-penalidades-em-processos-etico-disciplinares-no-ambito-do-sistema-cfc-crcs","status":"publish","type":"post","link":"https:\/\/abracicon.org\/abracicon_saber\/analise-das-infracoes-e-penalidades-em-processos-etico-disciplinares-no-ambito-do-sistema-cfc-crcs\/","title":{"rendered":"An\u00e1lise das infra\u00e7\u00f5es e penalidades em processos \u00e9tico-disciplinares no \u00e2mbito do Sistema CFC\/CRCs"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4612\" class=\"elementor elementor-4612\" 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\/2026\/02\/Cabecalho-em-Portugues-Ed-54-Abracicon-Saber-1024x239.jpg\" class=\"attachment-large size-large wp-image-4562\" alt=\"\" srcset=\"https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2026\/02\/Cabecalho-em-Portugues-Ed-54-Abracicon-Saber-1024x239.jpg 1024w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2026\/02\/Cabecalho-em-Portugues-Ed-54-Abracicon-Saber-300x70.jpg 300w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2026\/02\/Cabecalho-em-Portugues-Ed-54-Abracicon-Saber-768x179.jpg 768w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2026\/02\/Cabecalho-em-Portugues-Ed-54-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=\"183\" data-end=\"200\"><b>RESUMO\u00a0<\/b><\/p><p data-start=\"183\" data-end=\"200\">Considerando as discuss\u00f5es e questionamentos observados na literatura acerca de como os Conselhos de Contabilidade t\u00eam disciplinado seus membros, esta pesquisa tem por objetivo realizar o mapeamento das infra\u00e7\u00f5es e medidas disciplinares resultantes de processos \u00e9tico-disciplinares no \u00e2mbito do Sistema CFC\/CRCs, Por meio de an\u00e1lise descritiva, o estudo analisou informa\u00e7\u00f5es referente a uma amostra de 31.612 infra\u00e7\u00f5es registradas, associadas a 24.808 processos de fiscaliza\u00e7\u00e3o instaurados no per\u00edodo de 2018 a 2022, e as respectivas senten\u00e7as proferidas nos processos transitados em julgado.\u00a0<\/p><p data-start=\"183\" data-end=\"200\">A amostra compreendeu processos \u00e9ticodisciplinares contra profissionais da Contabilidade de 25 Conselhos Regionais de Contabilidade.\u00a0<\/p><p data-start=\"183\" data-end=\"200\">Os resultados da pesquisa destacaram a predomin\u00e2ncia de viola\u00e7\u00f5es relacionadas \u00e0 regularidade do exerc\u00edcio profissional.\u00a0<\/p><p data-start=\"183\" data-end=\"200\">Tamb\u00e9m foi poss\u00edvel constatar uma flutua\u00e7\u00e3o na frequ\u00eancia de infra\u00e7\u00f5es ao longo do per\u00edodo, com algumas apresentando tend\u00eancia de decr\u00e9scimo, como as infra\u00e7\u00f5es relacionadas \u00e0 emiss\u00e3o do Documento de Comprova\u00e7\u00e3o de Percep\u00e7\u00e3o de Rendimentos, a qual figurava como a principal viola\u00e7\u00e3o em estudos nacionais. Al\u00e9m disso, a advert\u00eancia reservada associada a pena de multa foi a principal penalidade aplicada na maioria das infra\u00e7\u00f5es.\u00a0<\/p><p data-start=\"183\" data-end=\"200\">Os resultados contribuem com a literatura, especialmente quanto ao recente recorte temporal e \u00e0 dimens\u00e3o da amostra, assim como com o Sistema CFC\/ CRCs, considerando a import\u00e2ncia da avalia\u00e7\u00e3o de resultados e padroniza\u00e7\u00e3o de procedimentos entre os Conselhos Regionais.\u00a0<\/p><p data-start=\"183\" data-end=\"200\"><b>Palavras-chave: <\/b>Profissional da Contabilidade. Infra\u00e7\u00e3o. Penalidade \u00e9tica e disciplinar.<\/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-50fcdaa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"50fcdaa\" 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-656cbf9\" data-id=\"656cbf9\" 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-6868255 elementor-widget elementor-widget-text-editor\" data-id=\"6868255\" 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><strong>Artigo na \u00edntegra<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8607c3b elementor-widget elementor-widget-html\" data-id=\"8607c3b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<iframe src=\"https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2026\/04\/5-Analise-das-infracoes-e-penalidades-em-processos-etico-disciplinares-no-ambito-do-Sistema-CFC-CRCs.pdf\" width=\"100%\" height=\"850px\" style=\"border: none;\"><\/iframe>\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 Considerando as discuss\u00f5es e questionamentos observados na literatura acerca de como os Conselhos de Contabilidade t\u00eam disciplinado seus membros, esta pesquisa tem por objetivo realizar o mapeamento das infra\u00e7\u00f5es e medidas disciplinares resultantes de processos \u00e9tico-disciplinares no \u00e2mbito do Sistema CFC\/CRCs, Por meio de an\u00e1lise descritiva, o estudo analisou informa\u00e7\u00f5es referente a uma amostra [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":4615,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[243],"tags":[142],"yst_prominent_words":[],"taxonomy\/academias":[92],"taxonomy\/autores":[],"taxonomy\/edicoes-revista":[242],"class_list":["post-4612","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-edicao-54","tag-em-foco","academias-nacional","edicoes-revista-edicao-54"],"_links":{"self":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/4612","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=4612"}],"version-history":[{"count":4,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/4612\/revisions"}],"predecessor-version":[{"id":4618,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/4612\/revisions\/4618"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/media\/4615"}],"wp:attachment":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/media?parent=4612"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/categories?post=4612"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/tags?post=4612"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/yst_prominent_words?post=4612"},{"taxonomy":"academias","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/academias?post=4612"},{"taxonomy":"autores","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/autores?post=4612"},{"taxonomy":"edicoes-revista","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/edicoes-revista?post=4612"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}