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CONTABILIDAD : Peritos Contables Judiciales
Enviado por robintl el 11/10/2004 22:18:14 (54911 Lecturas) Noticia del mismo redactor
CONTABILIDAD

NOMBRAMIENTO DE LOS PERITOS JUDICIALES

1. EL PERITO COMO AUXILIAR DE JUSTICIA

En cuanto al perito, existen dos concepciones: Una considera como asesor de la justicia y otro como auxiliar de la justicia. Así tenemos por ejm. Que el Dr. Antonio Torres Zavala, define el perito contable judicial como un asesor de la justicia. Por otro lado el Dr. Juna Dughi Loredo, considera que el perito contable judicial es asesor y no auxiliar de la justicia. Sin embargo para la justicia se considera al perito en general como auxiliar de la justicia.

Partiendo del significado de la palabra Auxiliar, que significa, auxilio a alguien que pide o solicita con urgencia por algún problema en el momento que se le presente, estos pueden ser, problemas económicos, políticos, tributarios, otros.

En consecuencia se puede decir que el perito dentro de la justicia es más un auxiliar que un asesor, porque el juez lo requiere en un determinado momento del proceso judicial y es la persona clave para vislumbrar las controversias que se presentan en un caso litigioso, el perito en la justicia entonces es el que ilustra y ayuda a esclarecer dichas controversias que serán plenamente explicadas por el perito.

Y aquí la diferencia del auxiliar con el perito, porque el primero es asesor de su cliente y el perito es auxiliar de la justicia (el perito judicial).

Puede el perito ser un asesor, dentro de su disciplina para casos administrativos de parte, o al cliente a quien le sirve. La presencia del perito es precisamente, para ilustrar al juzgador sobre hechos o controversias donde el magistrado tiene duda por ser una opinión eminentemente científica o técnica. Así el perito participa en las inspecciones judiciales, a requerimiento del juez, para constatar los hechos, objetivos o circunstancias que observan directamente y se describirá en el acta en resumen un pertinente de las observaciones de los peritos.



2. CLASES DE PERITOS JUDICIALES

Según el código de procedimientos penales (art. 165) el código procesal civil (art. 262, 264, 269 y 271) nos ilustran sobre las clases de peritos, así pues que existen tres clases de peritos judiciales: Perito de Oficio, Perito de Parte y Perito Dirimente.

a. PERITO DE OFICIO

Es cuando sin haber sido ofrecida la prueba de peritos por ninguna de las partes o litigantes el juez y el fiscal (Ministerio Público) ordenan el peritaje porque creen que se requiere de conocimientos especiales (puede ser económico, contable, financieros y otros de otra naturaleza) los que van a auxiliar para vislumbrar hechos controvertidos.

b. PERITO DE PARTE

Son nombrados o requeridos a solicitud de las partes en litigio, cuya finalidad es presentar sus puntos de vista debidamente fundamentadas. El nombramiento de los peritos de parte no necesariamente debe ser los que figuran en las nóminas oficiales del poder judicial, pueden ser Profesionales Universitarios con experiencia (Contadores, Médicos, Ingenieros, Asistentes Sociales, etc. Depende de la materia que se quiere demostrar).

c. PERITO DIRIMENTE

Estos son nombrados por el poder judicial, a fin de deslindar una tercera posición y discrepancias existentes frente a los informes presentados por otros peritos. El juez nombrará de la nómina que figura oficialmente en la corte.

3. CONDICIONES PARA SER PERITO JUDICIAL

En la I convención nacional de peritos contables judiciales celebrado en Lima en Agosto de 1988, se consideró que para ejercer la pericia se debía tener un amplio conocimiento de las normas éticas, lo cual no ha cambiado, y está dentro de la lógica.
La ética profesional involucra una serie de aspectos que debe poseer el profesional en general y si se trata de nuestra profesión es el profesional que debe conllevar dentro de la ética profesional ( la de su moral, ser idónero y/o competente, llevar una conducta intachable, solvencia o capacidad profesional), para desenvolverse con eficiencia y efectividad frente a la justicia y considerar también la formación profesional.

Ética Profesional

- La conducta del profesional contador público se debe regir por el Código de Ética Profesional.
- Debe actuar con moralidad (involucra probidad, buena fe, dignidad).
- Debe conducirse con la capacidad profesional que le impone el Código de ética profesional.
- El código de ética debe ser ejecutado en toda extensión de la palabra, es decir, como profesional contador público y no solo como perito o auditor.
- El colegio de contadores públicos debe hacer de conocimiento las normas éticas, así como de su cumplimiento y es por eso que se hace un juramento ante DIOS y por la PATRIA de cumplir la profesión con lealtad y legalidad.
- El contador público, sea cualquiera la investidura que esté ejerciendo deberá recordad y cumplir estrictamente con las normas éticas.
- En la profesión del contador, así como de las demás funciones privativas, el actuar del contador debe ser con independencia de criterio, para que pueda informar con imparcialidad y objetividad, lo cual debe ser tomado muy en cuenta como perito.
- Es obvio describir que en su labor del perito debe tener en cuenta los principios, técnicos y prácticas contables porque lo conoce de formación, y porque es importante considerar éstos parámetros para información, objetividad y veracidad.
- Otro de los aspectos redundantes por la última convención nacional de peritos contables judiciales, es la de considerar que: El contador público que actúa como perito de oficio o se desempeña certificando un asunto pericial. Como perito de parte tendrá también presente que no debe en ningún momento dar lugar a suponer que actúa en defensa de alguna de las partes.

Este aspecto se debe considerar como recordatorio ya que existen sanciones al perito que actúe olvidando los aspectos éticos y morales, lo contempla el código penal y el código procesal civil.

Además el comité de contadores públicos de lima también considera amonestación escrita, con publicación en órganos oficiales del colegio y suspensión según el art. 137 del reglamento interno y el código de ética del colegio en sus artículos 11, 19, 46, y 48 donde ilustra la conducción del contador público y nos dice que de cometerse faltas en contra de las normas éticas se aplicará la sanción o sanciones respectivas según sea la gravedad del caso. Así tenemos, amonestación, suspensión temporal o suspensión definitiva del ejercicio profesional.

Formación Profesional

El colegio considera los siguientes aspectos:

- el peritaje es una labor de investigación, de análisis y de síntesis; para la obtención de juicios de valor que sustenten la opinión de perito.
- Uno de los principios fundamentales que se debe tener en cuenta es la vocación de servicio en la administración de justicia.
- El peritaje es usado en la actividad privada, como medio de investigación por su severidad y eficacia en el esclarecimiento por su severidad y eficacia en el esclarecimiento de los hechos que llevan a la obtención de la verdad.
- El perito debe estar permanentemente capacitado.
- Por lo que es necesario que asista a cursos de capacitación, así como conferencias, seminarios o conversatorios relacionados con la especialidad.
- El colegio de contadores públicos debe incidir en realizar conferencias con la participación de especialistas y colegas connotados del comité y en algunos casos se requiere de expositores representativos del poder judicial.

4. CARACTERÍSTICAS QUE DEBE REUNIR EL PERITO CONTABLE JUDICIAL.

El colegio de contadores públicos de lima contempla los parámetros siguientes en su reglamento del ejercicio del peritaje contable judicial aprobado por el consejo directivo en sesión del 04/09/85.
- Tener una experiencia profesional no menor de cinco años como contador, auditor interno o auditor independiente.
- Concurrencia de 2 años como miembro inscrito en el comité de peritos judiciales, con una asistencia de 25% de las reuniones efectivas realizadas por dicho comité.
- Asistir al curso de especialización “PERITAJE CONTABLE JUDICIAL”, que dicta CIDEPRO en coordinación con el comité de peritos judiciales con asistencia no menor de 80% de las clases dictadas.

Saludos

Robintl
UNIVERSIDAD NACIONAL PEDRO RUIZ GALLO

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