Our partner Thiago Araújo, in collaboration with Leonardo Fuentes Fauaz de Andrade, has published an article on the burden of proof in courts of auditors in Migalhas.
In the article, they examine the duty to account, the presumption of innocence and Article 28 of the Introductory Law to the Rules of Brazilian Law (LINDB), and argue that the duty to account does not give rise to a presumption of guilt and that evidence is required to establish liability.