A ética e a responsabilidade do profissional contabilista no setor público

Abstract

The role of accountants in Brazil is currently being. It is important to examine their responsibilities to address this issue. This study focuses on the responsibilities of accountants when it comes to ethical matters specifically exploring the significance of ethics for accountants working in the public sector. The objective of this research is to analyze ethical data by referring to legislation and relevant literature with the aim of identifying the responsibilities that accountants have. The methodology used for this study involves conducting research focusing on accounting works and pertinent laws. The results highlight that accountants face requirements and it is crucial for them to adhere to ethical principles outlined in the Professional Code of Ethics for Accountants, which plays a fundamental guiding role. The conclusion emphasizes that by complying with both ethical requirements professionals in this field uphold a position in their activities thereby contributing towards preserving and valuing their profession. A thorough understanding of these aspects along with their application reinforces the importance of accountants in society as well as, within the professional realm, underscoring their pivotal role within the public sector.