One of the goals of accounting is to provide useful information for decision-making, which requires the disclosure of information appropriate and that really reflect the situation socio-economic enterprises. This information is of interest to internal users (partners, administrators, managers, etc.) and external users (government, banks, customers, etc.), and those looking for it aim to find truthful, neutrally prepared information. However, for the time, that does not is the what happens.The Accounting Standardization System (SNC), not violating legality, allowed for greater flexibility than the previous standard. This flexibility can result in creative accounting techniques .To Kraemer (2004: 2), and "this phenomenon involves aspects controversial related with the ethics, the concept of true and fair view, the paradigm of usefulness of the information and accounting reports for users and the accounting fraud, which are still difficult to be evaluated effectively in the daily business. "According to Santos and Grateron (2003), the term "creative accounting" comes from the English " earnings management ", that is, it can be understood as managing or manipulating results, with the intention of showing a different image (stable in time, better or better). worst) of the entity.