The changes caused by covid-19 from the accounting perspective of companies

Due to the coronavirus pandemic, accounting has faced decisions of social interest that directly impact the lives of professionals in the field, practically all Brazilians and present several intrinsic ethical issues. Given this context, this article aims to identify and discuss some of the main challenges facing professionals in the field in facing the pandemic. To this end, news were selected from journalistic websites that presented situations that occurred or are still occurring in Brazil. The pandemic became the daily subject in the news, as it was a novelty. For the accounting area, there were changes based on Provisional Measures to help companies and maintain jobs. The first measure was the closure of non-essential measures to increase people's social distance. During this article, we will show the social and labor consequences caused by the pandemic, in addition to demonstrating the practical bias of professionals in the field in facing various adversities in the professional environment. The goal is to bring in the year 2020, the initial year of the pandemic, a theoretical and practical basis for the scenario faced by the accounting sector.