Transparency in professional activity inspection councils in Brazil’s Northeast

Abstract

Transparency portals represent not only the disclosure of financial and accounting documents by public bodies but also the dissemination of institutional data reflecting an organization’s overall functioning and outcomes. From this point of view, this study examines the level of transparency in professional oversight councils in Brazil’s Northeast region, focusing on the websites of the five largest councils (by membership) across the region’s nine states. Using a qualitative, descriptive, and document-based approach, the research assesses compliance with the requirements of TCU Plenary Ruling nº. 96/2016, which regulates the application of the Brazilian Access to Information Act (LAI) for professional councils. The findings reveal that none of the analyzed councils fully met legal requirements, with particularly poor performance observed in the states of Maranhão, Pernambuco, and Piauí. A widespread difficulty in adhering to TCU standards was noted, especially concerning the detailed and up-to-date disclosure of financial and organizational information. The study contributes theoretically by examining an under-researched empirical subject and, from a practical standpoint, provides insights for improving transparency processes within these institutions.