Implicações recorrentes na atuação do perito nos crimes falimentares abrangidos pelas lei 11.101/2005 e lei nº 14.112/2020

Abstract

The present paper discusses the role of the technical-scientific professional responsible for investigating legal controversies arising in Brazilian procedural contexts. In general, it analyzes the importance of expertise and the expert (either court-appointed or technical assistant) in the context of bankruptcy crimes covered by Law nº 11.101/2005 (the New Bankruptcy and Restructuring Law), also considering Law nº 14.112/2020 (Updates to the New Bankruptcy and Restructuring Law). Specifically, it explores the concepts of expertise and the expert, as well as demonstrating the role of cyber and accounting experts in such crimes, in order to investigate whether the expert's involvement is essential in bankruptcy and restructuring proceedings. Methodologically, this is a bibliographical research with a case study based on documents, using a qualitative approach. Furthermore, semi-structured interviews were employed as a data collection tool. In the final considerations, it was evident that the expert (either courtappointed or technical assistant), though an occasional procedural figure, can play a decisive and even indispensable role in the course of some Brazilian cases. In the context of bankruptcy crimes, accounting and cyber expertise emerge as the most requested, reinforcing the understanding that technical evidence is not limited to medical fields, given the multidisciplinary nature of knowledge contributing to justice. In the arts, the cultural apparatus serves to raise awareness among the masses, and fictional representation can disseminate accurate knowledge about what constitutes the role of he expert.