O papel do contador no âmbito dos processos de recuperação judicial e falência : sob a luz da Lei n° 11.101/2005

Abstract

Law No. 11,101/2005, known as the Corporate Recovery and Bankruptcy Law, establishes the rules and procedures for the judicial recovery and bankruptcy of companies in Brazil. The accountant's role is essential in this context, as he must act in the analysis of the company's financial situation, preparation of recovery plans and monitoring the execution of these plans. The accountant must act in an ethical and transparent manner, complying with the accounting and financial rules and procedures applicable to the situation of the company in recovery or bankruptcy. It is important that the accountant has specific knowledge of Law No. 11,101/2005 and the accounting standards applicable to these situations. Among the main functions of the accountant in the context of judicial recovery and bankruptcy proceedings are: assessing the company's financial situation, preparing the recovery plan, submitting financial reports to creditors and the judge, and monitoring the execution of the recovery plan. In summary, the role of the accountant is fundamental in the process of judicial recovery and bankruptcy of companies, being responsible for providing accurate and transparent information so that decisions are taken appropriately.