A participação punível dos auditores independentesuma análise da responsabilidade penal em fraudes contábeis do sistema financeiro nacional e do mercado de capitais

Resumo

Corporate scandals occurring within the business context naturally bring to the forefront the debate regarding the criminal liability of independent auditors. In this research, we seek to analyze the requirements for verifying the criminal punishability of this accounting professional when preparing an audit report on the financial statements of companies and financial institutions that are later discovered to be fraudulent. We are concerned with analyzing the professional rules issued by the Federal Accounting Council and providing an overview of the administrative criminal liability of auditors, from the perspective of regulatory bodies, the CVM and Bacen. For the analysis of criminal punishability, we introduce dogmatic concepts and then apply them to the resolution of four cases inspired by judgments extracted from famous real cases, which provided us with different results in each of them. The research's contribution is to demonstrate the need for attention to the necessary prerequisites for criminal liability in economic crimes, both those of Law No. 7.492/85 and 6.385/76.

Ficha do documento

Tipo

Dissertação

Ano

2025

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/38049

Temas

Governança

Palavras-chave

Direito PenalResponsabilidade dos auditores independentesCrimes contra o sistema financeiro NacionalCrimes contra o mercado de capitaisMétodo de resolução de casosCriminal LawLiability of independent auditorsCrimes against the National Financial SystemCrimes against the capital marketCase resolution methodDireitoResponsabilidade penalBrasil. [Lei n. 7.492, de 16 de junho de 1986]AuditoresInstituições financeiras - Corrupção - Brasil