O uso do sistema público de escrituração digital por profissionais contábeis da Cidade de Cajazeiras – PB.

Abstract

This work addresses Completion of course on the use of digital public bookkeeping system for accounting professionals in accounting firms Cajazeiras city - PB, with the overall aim of investigating the use of SPED by professionals above and are achieved through raising the profile of the accounting offices of these professionals, for investigating the existence of advantages / disadvantages of using the SPED. The text highlights the beginning, the concept of information system, showing its usefulness in the entities, and then approaches the accounting information, showing its importance. The paper also presents the Public Digital Bookkeeping System, featuring the subprojects that form as well as its features that assist in sending information to the tax authorities, enabling better control by the IRS. The nature of this research is quantitative, descriptive, and literature, data were collected using a questionnaire administered to accounting professionals of the aforementioned city. The work ends with the presentation of the results obtained from the responses of professionals, highlighting the need for training regarding SPED, considered by professionals as a secure, however costly mainly because of the cost of implementation and training, the main benefit the reduction and simplification of ancillary obligations.