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A Justiça recorre a Perícia quando a matéria do processo é assunto alheio ao conhecimento do Juiz, para atender a pedidos de uma das partes envolvidas no processo para elucidar pontos de dúvidas, ou para fazer uso de provas para balizar a decisão do Juízo, atualmente o uso da Perícia pelos tribunais está voltado no que diz respeito à revisão de cálculos de encargos financeiros de contratos de financiamentos seja ele de bens ou pessoal, ou ainda em ações de revisão e créditos tributários, até mesmo em processos de apuração de haveres entre sócios, e nos casos mais comuns pela Justiça do Trabalho onde não seja consenso sobre as verbas a serem pagas. Por isso nos últimos anos a Perícia vem atraindo a atenção dos profissionais da contabilidade.

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Capítulo 1- Aspectos Históricos Legais Sociais e Conceituais
1.1 Na Prática
1.2 Tipos de Perícia
1.3 Perícia Arbitral
1.4 Laudo Pericial e Parecer Pericial
1.5 Perícia X Auditoria X Fiscalização
Capítulo 2- O Perfil Profissional
2.1 Exercício Profissional da Função Pericial
2.2 Perfil Profissional do Perito Contador
2.3 Independência Profissional
Capítulo 3- Do Código Processo Civil
3.1. Da Escolha do Perito
3.2 Dos Impedimentos e Suspeição
3.3 Impedimento Técnico Científico
3.4 Do Dever em Responder
3.5 Das Responsabilidades Gerais
Capítulo 4- Objetivos e Desenvolvimento
4.1 Papeis de Trabalho
4.2 Riscos
4.3 Modelo de Planejamento
4.4 Cronograma e Conclusão
Capítulo 5- Quesito, Autos e Diligências
5.1 Apresentação de Quesitos
5.2 Retirada dos Autos
5.3 Início do Trabalho Pericial e Diligências
5.4 Requisitos Formais e Elaboração do Laudo Pericial

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