Ética e Deontologia

Base Knowledge

Not applicable.

Teaching Methodologies

In this curricular unit the following teaching methodologies are used:

1. Verbal methods (say), making use of the following educational resources: exposition, explanation and dialogue;

2. Intuitive Methodologies (show), making use of the following educational resources: demo, áudio-visual and written texts;

3. Active methodologies (do), making use of the following educational resources: group work and case-studies.

Learning Results

At the end of the course unit, the student is expected to be able to:

– to conduct the registration process at OCC;

– to understand the statutes of the profession and the code of ethics for certified accountants.

 

Program

1. General concepts

1.1. Ethics versus deontology

1.2. Professional ethics

2. Ethics and deontology of certified accountants

2.1. Statutes and Deontological Code of the OCC (Certified Accountants Association)

2.1.1. Brief history of the regulation of the profession

2.1.2. Conditions for access to the profession

2.1.3. Functions of the certified accountant

2.1.4. The exercise of the functions of certified accountant

2.1.5. The bodies of the OCC

2.1.6. Rights and duties of the certified accountant

2.1.7. Violation of the rules of professional regulation

2.1.8. Liability of the certified accountant arising from tax and parafiscal legislation

2.1.9 Brief reference to the Code of Ethics for Professional Accountants IESBA – IFAC

Curricular Unit Teachers

Internship(s)

NAO

Bibliography

Books

Bandeira, A. M., Macedo, A. & Ribeiro, J. C. (2021). Ética e Deontologia em Contabilidade. Almedina.

Nunes, M. V. (2020). Estatuto da Ordem dos Contabilistas Certificados – Anotado. (3rd ed.). Vida Económica.

Nunes, M. V. (2022). Manual de Deontologia Profissional dos Contabilistas Certificados. Vida Económica.

Legislation or regulation

International Ethics Standards Board for Accountants. (2022). Handbook of the Code of Ethics for Professional Accountants. IFAC. https://www.ethicsboard.org/publications/2022-handbook-international-code-ethics-professional-accountants

General Taxation Infringements Law. (article 8).

General Taxation Law. (articles 23 and 24).

Order of Certified Accountants. (2019). Estatuto da Ordem dos Contabilistas Certificados e Código Deontológico dos Contabilistas Certificados, Decreto-Lei n.º 452/99, de 5 de novembro, alterado pelo Decreto-Lei n.º 310/2009, de 26 de outubro, com as alterações introduzidas pelas Leis n.º 139/2015, de 7 de setembro, e n.º 119/2019, de 18 de setembro. OCC. https://www.occ.pt/pt/a-ordem/estatuto-e-codigo-deontologico/

Order of Certified Accountants. (2019). Regulamento n.º 54/2019, Regulamento das Sociedades Profissionais de Contabilistas Certificados e Sociedades de Contabilidade.

Order of Certified Accountants. (2020). Regulamento n.º 17/2020, Regulamento da formação profissional contínua.

Order of Certified Accountants. (2020). Regulamento n.º 160/2020, Regulamento de inscrição, estágio e exame profissionais.

Order of Certified Accountants. (2020). Regulamento n.º 334/2020, Regulamento do perfil de formação do Contabilista Certificado.