The main goal of this research was to seek empirical evidence through digital bookkeeping, highlighting the benefits and the difficulties encountered in producing accounting information with transparency, quality and responsibility for accounting professionals at ABC retailer. The research was conducted through qualitative method explaining the behavior of the digital bookkeeping in society businesswoman ABC retailer. The results found that accounting professionals must be increasingly empowered and enabled to exercise their profession producing information with precision and quality to be forwarded to the Federal Revenue of Brazil (RFB) through the digital bookkeeping. However it is not possible to send the digital bookkeeping if the technological structure unable to support the accounting professionals.
Keywords: SPED; Digital Bookkeeping, Transparency, Professional Accounting.