QUESTÃO CERTA: São motivos que podem ensejar a suspeição do perito do juízo:
I. ser devedor, mesmo que ainda não esteja em mora, a uma das partes.
II. motivo íntimo.
III. ter aconselhado parte envolvida, ainda que acerca de objeto diverso do posto em discussão no litígio.
IV. ser herdeiro presuntivo do cônjuge de uma das partes.
Está correto o que se afirma APENAS em: II e IV.
NBC PP 01
23. Os casos de suspeição aos quais estão sujeitos o perito-contador são os seguintes:
(a) ser amigo íntimo de qualquer das partes;
(b) ser inimigo capital de qualquer das partes;
(c) ser devedor ou credor em mora de qualquer das partes, dos seus cônjuges, de parentes destes em linha reta ou em linha colateral até o terceiro grau ou entidades das quais esses façam parte de seu quadro societário ou de direção;
(d) ser herdeiro presuntivo ou donatário de alguma das partes ou dos seus cônjuges;
(e) ser parceiro, empregador ou empregado de alguma das partes;
(f) aconselhar, de alguma forma, parte envolvida no litígio acerca do objeto da discussão; e
(g) houver qualquer interesse no julgamento da causa em favor de alguma das partes.
NORMA BRASILEIRA DE CONTABILIDADE – NBC PP 01, DE 27 DE FEVEREIRO DE 2015
Dá nova redação à NBC PP 01 – Perito Contábil.
16. Os casos de suspeição a que está sujeito o perito do juízo são os seguintes:
(a) ser amigo íntimo de qualquer das partes;
(b) ser inimigo capital de qualquer das partes;
(c) ser devedor ou credor em mora de qualquer das partes, dos seus cônjuges, de parentes destes em linha reta ou em linha colateral até o terceiro grau ou entidades das quais esses façam parte de seu quadro societário ou de direção;
(Veja que o inciso fala ”ser devedor, mesmo que ainda não esteja em mora, a uma das partes.”)
(d) ser herdeiro presuntivo ou donatário de alguma das partes ou dos seus cônjuges;
(e) ser parceiro, empregador ou empregado de alguma das partes;
(f) aconselhar, de alguma forma, parte envolvida no litígio acerca do objeto da discussão; e
(g) houver qualquer interesse no julgamento da causa em favor de alguma das partes.
17. O perito pode ainda declarar-se suspeito por motivo íntimo
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