A Perícia contábil e a apuração de haveres em dissolução parcial de sociedades

Abstract

In cases of partial dissolution of companies in the judicial sphere, the parties plead the fair value for the company to reimburse the withdrawing partner, the expelled partner, or the deceased partner heirs´, concerning their corporate participation. In this sense, Accountancy plays the role of evaluating the lawsuit company object, through the accounting expert´s work, under the expression verification of assets, an attribution exercised by the accounting expert, to help the judge assist the decision making. The purpose of this research was to identify and analyze the contribution of the forensic accounting to determine assets in the judges ‘decision of companies´ partial dissolution, expressed in the first degree judgments of the Court of Justice of São Paulo city, as well as analyze the guidelines of literature applied to forensic accounting, the Brazilian Accounting Standards and the subject legislation. Fifteen lawsuits were analyzed, correlating the judge´s order, the expert´s report, the technical assistants´ reports, the expert's response, and the legal sentence. When analyzing the expert reports, it was observed that, although they meet most of the legal requirements, they are still far from the accounting standards and literature applied to the subject. Also, it was found that the Special Balance Sheet is the most appropriate method to verify assets. It was possible to identify that the experts master and apply different methodologies from those foreseen in the literature, as well as there are judges appointing non-accountant experts. In the experts reports it was stated the absence of accounting information or invalid information that could not be used in the expert´s work. In the evaluations, it was possible to identify that some companies included goodwill. The results showed that the expertise contributed to the judge's free decision making, as well as were identified key words, terms, and expressions to validate the forensic accounting contributions.