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The accounting expert opinion has gained relevance in judicial proceedings, in a context where interdisciplinary sciences and methods are integrated, driven by scientific-technological advances, a document prepared by accounting professionals, qualified by their technical and scientific knowledge, providing proven arguments for judicial decision-making. The objective of the article is to examine the validity of the accounting expert opinion as a tool for the administration of justice, especially in the assessment of controversial economic and financial facts. The study, with a qualitative and exploratory approach, is based on a review of scientific literature, jurisprudence and applicable regulations. Bibliographic sources and local case studies were consulted to analyze the elements that make up the accounting expert opinion and its relevance in current judicial proceedings; international regulations and technical literature on accounting expertise from different perspectives were included. The analysis shows that the accounting expert opinion remains a solid tool in criminal, civil and administrative proceedings, providing a proven basis for the assessment of damages, losses and facts that require specific technical knowledge. Expert opinions offer a precise vision for the assessment and resolution of complex cases, consolidating their validity in modern judicial systems. The validity of the accounting expert opinion is confirmed by its ability to adapt to contemporary judicial demands. Future challenges include improvements in methodologies and standardization in the presentation of expert reports, contributing to greater evidentiary effectiveness and guaranteeing judicial decisions based on reliable technical evidence.
