Perfil dos profissionais cont??beis do Rio Grande do Sul envolvidos em processos ??tico-disciplinares

O objetivo do estudo ?? elaborar o perfil dos profissionais cont??beis envolvidos em processos ??ticos e disciplinares no Rio Grande do Sul abrangendo o per??odo de 2008 a 2012. A amostra ?? composta por 3.771 infra????es cometidas pelos profissionais cont??beis, 3.031 julgamentos realizados pelo Conselho Regional de Contabilidade do Rio Grande do Sul - CRCRS, 2.754 processos para a identifica????o anual de g??nero e categoria profissional e a totaliza????o l??quida de 2.413 profissionais autuados no per??odo correspondente aos cinco anos do estudo. Os dados foram obtidos no sistema de inform??tica utilizado pelo CRCRS. O exame realizado compreende o motivo das autua????es, os julgamentos no Conselho, a identifica????o da categoria profissional, do g??nero e das datas de nascimento, diploma????o e registro dos autuados. Estes dados permitem concluir que o profissional infrator tem o seguinte perfil: ?? do sexo masculino, pertence ?? categoria profissional de t??cnico em contabilidade, est?? na faixa et??ria entre 46 e 55 anos, possui diploma????o entre 13 e 20 anos, registro no CRCRS entre 13 e 19 anos, incorreu na infra????o de emiss??o de declara????o comprobat??ria de percep????o de rendimentos sem base legal ou com diverg??ncias, e foi penalizado com multa e advert??ncia reservada.This study's objective is to elaborate the profile of accounting professionals involved in ethical and disciplinary offenses and infractions in Rio Grande do Sul, covering the period from 2008 to 2012. The sample consists of 3,771 offenses committed by accounting professionals, 3,031 judgments made by the Regional Accounting Council of Rio Grande do Sul - CRCRS, 2,754 cases for the annual identification of gender and professional category, totalling an aggregation of 2,413 professionals judged in the corresponding five year period of this study. Our data was obtained in the computerized system utilized by CRCRS. The examination comprises the subject of professional conduct assessments, and judgments conducted within the Council, the identification of the professional category, gender and date of birth, graduation and registry of the judged professionals. These data allow us to conclude that the average offenders have the following professional profile: are male, belong to the category of professional accounting technician, are aged between 46 and 55 years old, obtained an accounting diploma between 13 and 20 years ago, and are actively registered at CRCRS for a past period between 13 and 19 years. The average offender incurred the infraction of issuing a statement individuals income without observing the relevant legal basis or with comprobatory documents, being as a consequence penalized with a fine and a private warning issued by CRCRS