QUESTÃO CERTA: No julgamento de processos de contas, o TCU decidirá se elas são regulares, regulares com ressalva, ou irregulares, exceto na hipótese de as contas serem consideradas iliquidáveis.
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Lembrando que as contas regulares, regulares com ressalva e irregulares são definitivas, enquanto as iliquidáveis são terminativas.
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