As perspectivas e estratégias do contador na prestação de contas eleitorais

Abstract

The theme of this Course Completion Work with regard to the accountant's perspectives and strategies in electoral accountability, brings under a bibliographical approach the issue of the importance of electoral accountability. And the specific objectives were: to demonstrate, through a bibliographic focus, which are the financial mechanisms for adhesion and the preparation of accountability; outline regarding the analysis of accounting aspects and protocols determined by current legislation, meeting the informational purposes of the statements and describing what concerns the counting of capsules after reception. The symbol of the work is bringing a greater understanding of the importance of the accountant in the rendering of electoral accounts, emphasizing it as an obligation of all candidates and political parties, in the search for transparency and equal treatment for all those involved. In this scenario, the accountant acquired protagonism, gaining skills and competencies in the systematization and control of income and expenses in accordance with the practices required by electoral and tax legislation. In view of this, the main results of the study allow us to conclude that the expertise rests with the accountant and, in this regard, he must present his work, as well as respond to the steps required of him.