Judicial Accounting Expertise – Attribute of the Accounting Profession

Abstract

As science is constantly evolving, the professional must follow this evolution to learn new concepts and tools that are used on the market. Currently, one of the most relevant tools is technology, aiming to optimize work in an agile and practical way. Technological growth in accounting has been accelerated by the diversity of tools that are placed on the market. According to the Professional Standard No. 35: Accounting Expertises. Application Guide, elaborated by CECCAR, the judicial accounting expertise is a form of scientific research, carried out in order to clarify certain facts which are reflected in documents, with a systematized accounting records, examining operations and economic and financial statements related to the activity of legal or natural persons.

Keywords

• judicial accounting expertise
• expertise report
• certified accountant