A importância da atuação do perito contábil em processos de Recuperação Judicial e Falência: aspectos jurídicos e práticos.
Data
2023-12-02
Autores
Reis, Thiago Mauro 
Orientadores
Henrique, Marcelo Rabelo
Tipo
Trabalho de conclusão de curso
Título da Revista
ISSN da Revista
Título de Volume
Resumo
A presente pesquisa tem a pretensão de demonstrar de forma descritiva e quantitativa a atuação do perito contábil em ações de recuperação judicial e falência, instruindo a lide com o seu conhecimento técnico, auxiliando o Administrador Judicial nas as análises das atividades da devedora em consonância com os demonstrativos contábeis, e o juiz no embasamento de suas decisões. Os dados foram coletados, a partir de 161 processos que foram pesquisados e analisados junto ao site do Tribunal de Justiça SP no período de 01/06/2022 a 31/05/2023. O primeiro critério da pesquisa foi segmentar e quantificar o assunto dos processos abordados em: Pedido de Falência; Autofalência e Pedido de Recuperação Judicial. Em uma segunda fase a pesquisa foi dividida em consequências processuais dos assuntos apurados:
Convolação em Falência; pedido improcedente; Acordo e decretação de Falência.
Aprofundando, e entrando no cerne da pesquisa, foi dividido nessa terceira categoria, abordagem da existência do laudo pericial contábil nos processos pesquisados. Nesse quarto momento foi demonstrado de forma quantitativa em quais atos processuais o perito contábil atuou, em: Quadro Geral de Credores; liquidação de bens; assembleia geral e relatório final. Finalizando, nesse quinto estágio foi feito um panorama de quantos processos pesquisados ainda estão tramitando e quantos foram finalizados.
Em suma, a atuação do Perito Contador foi de 50,31% em atos processuais de liquidação de bens, 50% no embasamento e prestação de contas do Relatório Final, 32% na criação do Quadro Geral de Credores e 2% em Assembleia Geral de Credores, como resultado.
This research aims to demonstrate in a descriptive and quantitative way the role of the accounting expert in judicial reorganization and bankruptcy actions, instructing the dispute with his technical knowledge, assisting the Judicial Administrator in the analysis of the debtor's activities in line with the accounting statements, and the judge in supporting his decisions. The data was collected from 161 cases that were researched and analyzed on the SP Court of Justice website from 01/06/2022 to 31/05/2023. The first research criterion was to segment and quantify the subject matter of the cases into: Bankruptcy Petition; Self-Bankruptcy and Judicial Reorganization Petition. Secondly, the research was divided into the procedural consequences of the matters investigated: Conversion into Bankruptcy; unfounded petition; Settlement and decree of Bankruptcy. Going deeper, and getting to the heart of the research, this third moment was divided into an approach to the existence of the expert accounting report in the processes researched. In this fourth moment, it was demonstrated in a quantitative way in which procedural acts the accounting expert acted, in: General List of Creditors; liquidation of assets; general meeting and final report. Finally, the fifth section provides an overview of how many of the cases surveyed are still in progress and how many have been finalized. In short, the Expert Accountant's work 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.
This research aims to demonstrate in a descriptive and quantitative way the role of the accounting expert in judicial reorganization and bankruptcy actions, instructing the dispute with his technical knowledge, assisting the Judicial Administrator in the analysis of the debtor's activities in line with the accounting statements, and the judge in supporting his decisions. The data was collected from 161 cases that were researched and analyzed on the SP Court of Justice website from 01/06/2022 to 31/05/2023. The first research criterion was to segment and quantify the subject matter of the cases into: Bankruptcy Petition; Self-Bankruptcy and Judicial Reorganization Petition. Secondly, the research was divided into the procedural consequences of the matters investigated: Conversion into Bankruptcy; unfounded petition; Settlement and decree of Bankruptcy. Going deeper, and getting to the heart of the research, this third moment was divided into an approach to the existence of the expert accounting report in the processes researched. In this fourth moment, it was demonstrated in a quantitative way in which procedural acts the accounting expert acted, in: General List of Creditors; liquidation of assets; general meeting and final report. Finally, the fifth section provides an overview of how many of the cases surveyed are still in progress and how many have been finalized. In short, the Expert Accountant's work 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.
Descrição
Citação
Thiago Mauro Reis. A importância da atuação do perito contábil em processos de Recuperação Judicial e Falência: aspectos jurídicos e práticos.2023. Trabalho de Conclusão de Curso (Bacharelado em Ciências Contábeis) - Universidade Federal de São Paulo, Escola Paulista de Política, Economia e Negócios,2023.