Do You Legally Need an Accountant in Brazil?
In Brazil every company except the MEI must have an accountant with an active CRC, under Article 1,179 of the Civil Code. What the law requires and why.
Do you need an accountant in Brazil? For almost every company the answer is yes: the law requires a qualified accountant from the day the business opens, under Article 1,179 of the Civil Code, and the only exception is the MEI. For an ME, EPP, LTDA, SLU or EI, the accountant must hold an active CRC registration, sign the incorporation act and then take charge of the company’s taxes and filings. Skipping it is not a saving — it risks fines and an irregular CNPJ.
Do you need an accountant in Brazil?
The rule is set by Article 1,179 of the Civil Code (Lei nº 10.406/2002): every company must keep formal accounting, and only the MEI is left out. The professional in charge has to be a qualified accountant with an active registration at the Conselho Regional de Contabilidade (CRC), which is what proves the qualification. This applies from the moment the company opens, not only once it is running — the incorporation act of an ME, EPP or LTDA cannot be registered without an accountant’s signature.
What the accountant does
The accountant is responsible both for opening the company and for keeping it in good standing afterwards:
| When | What the accountant does |
|---|---|
| At opening | Defines the CNAE, chooses the tax regime — now in the MAT, before the CNPJ is issued — sets the legal nature and signs the incorporation act |
| Ongoing | Calculates and pays the taxes, keeps the bookkeeping, runs payroll and delivers the accessory obligations to the tax authorities |
Since the MAT came into force, this role is even more central: the tax regime has to be defined, and in many cases the accountant has to sign, before the CNPJ is released.
The MEI exception
The microentrepreneur (MEI) is the one case the law exempts. A MEI is opened for free on the Portal do Empreendedor, pays a fixed monthly amount under the SIMEI and is not legally required to hire an accountant, either to open or to run the business. Accounting support is still allowed, but it is optional rather than mandatory.
What happens without one
Running a company that is not a MEI without a responsible accountant exposes it to fines, to the CNPJ becoming irregular and to problems with the Receita Federal. Because the accountant also chooses the CNAE and the tax regime, going without one early on tends to cost more in wrong tax than it ever saves in fees.
Traditional firm or online accounting
The law requires an accountant, not a particular way of hiring one. The requirement can be met by a traditional firm or by an online accounting service; for service providers, self-employed professionals and small businesses, the online model is the common way to meet it, since it files the opening and handles the monthly obligations remotely, often with the opening included in the monthly plan.
Frequently asked questions
Do you legally need an accountant in Brazil? Yes, for every company except the MEI. Article 1,179 of the Civil Code requires formal accounting, and the professional in charge must have an active CRC registration.
Does a MEI need an accountant? No. The MEI is exempt: it is opened free on the Portal do Empreendedor and pays a fixed monthly amount, with accounting support optional.
Why does the law require an accountant from the opening? Because the incorporation act of an ME, EPP or LTDA needs an accountant’s signature, and since the MAT the tax regime must be set — with the accountant’s involvement — before the CNPJ is issued.
What happens if a company has no accountant? It risks fines, an irregular CNPJ and problems with the Receita Federal, on top of the tax errors that come from a wrong CNAE or regime.