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- Title
A IMPORTÂNCIA DA ATUAÇÃO DO PERITO CONTÁBIL EM PROCESSOS DE RECUPERAÇÃO JUDICIAL E FALÊNCIA: ASPECTOS JURÍDICOS E PRÁTICOS.
- Authors
SAPORITO, ANTONIO; BRAZ SILVA, SANDRO; RABELO HENRIQUE, MARCELO; MAURO REIS, THIAGO
- Abstract
Objective: The present research aims to demonstrate in a descriptive and quantitative way the performance of the accounting expert in judicial reorganization and bankruptcy actions, instructing the litigation with his technical knowledge, assisting the Judicial Administrator in the analysis of the debtor's activities in accordance with the financial statements, and the judge in the basis of his decisions. Methodology: The data were collected from 161 processes that were researched and analyzed on the website of the Court of Justice SP from 06/01/2022 to 05/31/2023. The first criterion of the research was to segment and quantify the subject of the processes addressed in: Bankruptcy Petition; Self-bankruptcy and Request for Judicial Reorganization. In a second phase, the research was divided into procedural consequences of the matters investigated: Conversion into Bankruptcy; unfounded request; Agreement and Bankruptcy Decree. Contributions: Deepening, and entering the core of the research, it was divided into this third category, the approach to the existence of the accounting expert report in the researched processes. In this fourth moment, it was demonstrated quantitatively in which procedural acts the accounting expert acted, in: General List of Creditors; liquidation of assets; general assembly and final report. Finally, in this fifth stage, an overview was made of how many researched processes are still being processed and how many have been finalized. Results: In summary, the performance of the Expert Accountant was 50.31% in procedural acts of liquidation of assets, 50% in the basis and accountability of the Final Report, 32% in the creation of the General List of Creditors and 2% in the General Meeting of Creditors, as a result.
- Subjects
BANKRUPTCY reorganization; FINANCIAL statements; EXPERT evidence; DEBTOR &; creditor; JUDGES
- Publication
Revista Jurídica (0103-3506), 2024, Vol 77, Issue 2, p400
- ISSN
0103-3506
- Publication type
Article