Constatações e perspectivas acerca da prova técnica simplificada: um estudo sobre a aplicação da perícia simplificada

Abstract

The changes in the Brazilian Code of Civil Procedure brought by the approval of Law 13,105 on March 16, 2015, significantly impacted the Accounting Skills, mainly due to the several important changes in obtaining the expert evidence. Among these changes is the regulation and application of simplified technical test for skills of less complexity. In the face of this context, the questions arose: who is responsible for the elaboration and which classification criteria make a skill simplified? If there are such criteria, which specialist has the technical competence to prepare them, and which standard provides a legal basis that makes them reliable? Thus, in order to respond to the problem, the main objective of the work was to highlight the existence or not of criteria that deal with the complexity of an accounting expert followed by the specific ones to uncover procedural gains brought by the simplified technical test, to highlight risks that may exist when a complex expertise is treated as simplified, to show to those who decide to apply simple evidence, to describe theoretical aspects of accounting expertise and its importance and to report the opinion of those involved in the process - lawyers, arbitrator / mediator, judge and experts. In order to reach the proposed objectives, bibliographical research was carried out, relating the main concepts of some authors with regard to Accounting Skills and Simplified Technical Proof. A questionnaire / interview was elaborated and applied to the four groups of professionals involved in the expert work. the answers of the same, a content analysis. The results of this analysis provided the research evidence in the discussion of the lack of criteria that guide the choice and differentiation between a simple and a complex skill, by not deepening the norm in the proposed subject and risks that a misclassification can bring and the procedural gains that this new expert mode can bring.