IMPEDIMENTO LEGAL
a) for parte do processo
b) tiver atuado como perito-contador assistente ou prestado depoimento como testemunha no processo;
c) tiver cônjuge ou parente seu, consanguíneo ou afim, em linha reta ou em linha colateral até o terceiro grau, postulando no processo;
d) tiver interesse, direto ou indireto, mediato ou imediato, por si, por seu cônjuge ou parente, consanguíneo ou afim, em linha reta ou em linha colateral até o terceiro grau, no resultado do trabalho pericial;
e) exercer cargo ou função incompatível com a atividade de perito-contador, em função de impedimentos legais ou estatutários;
f) receber dádivas de interessados no processo;
g) subministrar meios para atender às despesas do litígio; e
h) receber quaisquer valores e benefícios, bens ou coisas sem autorização ou conhecimento do juízo.
QUESTÃO CERTA: Um dos impedimentos pessoais para que o profissional execute a auditoria é possuir parente, imediato ou próximo, que seja diretor ou funcionário da entidade auditada.
IMPEDIMENTO TÉCNICO
a) a matéria em litígio não ser de sua especialidade;
b) constatar que os recursos humanos e materiais de sua estrutura profissional não permitem assumir o encargo; cumprir os prazos nos trabalhos em que o perito-contador for nomeado, contratado ou escolhido; ou em que o perito-contador assistente for indicado;
c) ter o perito-contador assistente atuado para a outra parte litigante na condição de consultor técnico ou contador responsável, direto ou indireto em atividade contábil ou em processo no qual o objeto de perícia seja semelhante àquele da discussão.
Fonte: NBCT P 2.3 (RESOLUÇÃO CONSELHO FEDERAL DE CONTABILIDADE – CFC Nº 1.050 DE 07.10.2005)
QUESTÃO CERTA: Tendo por base as Normas Brasileiras de Contabilidade e as respectivas interpretações técnicas, é correto afirmar que há impedimento técnico para a atuação do perito-contador quando: a matéria em litígio não for de sua especialidade.
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