Civil liability insurance contract in the accounting area

Abstract

This research have to identify the perception of accounting professionals in the municipality of São Mateus do Sul, in the state of Paraná, regarding the civil liability insurance contract. The accounting professional, in the exercise of his profession, needs to be updated of frequent changes in the legislation and the varied information to be provided. Thus, it is possible that malpractices may occur that may result in financial damage. These damages are often to be borne by the professional himself. In this scenario, it is possible to acquire the civil liability insurance contract, which have to cover losses caused to third parties. This research had a questionnaire to the accounting professionals of the city of São Mateus do Sul, applied through virtual means with the intention of perceiving the knowledge of these professionals about the civil liability and insurance contract of the accountant. Based on this research, it was verified that the accounting professionals are aware of the accountant's civil liability and of the coverage insurance, however the majority identified themselves as not contracting this coverage instrument.