Incipience of Constitutional Parity Norms on the Guarantees and Prerogatives of the Members and Auditors of Courts of Accounts with Those Typical of Judiciary Magistrates

Abstract
This article examines the concept of constitutional parity of members (ministers or councilors)
and auditors who substitute for members of the Brazilian courts of accounts with magistrates of
the Judiciary Branch. Parity stems from art. 73, caput and §§ 3 and 4, and art. 75, caput, of the
Constitution, which perceives as inadmissible that, in the forefront of neo-constitutionalism, norms
of constitutional root lack concrete application. Driven by this intention and with a slight doctrinal
tone, this study summarizes the guarantees, benefits and prohibitions of Judiciary magistrates to
be conferred to members and auditors of the eminent Tupiniquin1 audit courts.
Author Biography
Alex Pereira Menezes
Undergrad in Law by the Faculty of Administration and Business of Sergipe (2014),
Accounting Sciences by Tiradentes University (2006) and Data Processing by
Tiradentes University (1998). Graduate in Public Law by the Faculty Estácio de Sá
(2015), in Governmental Audit and Public Accounting by the Faculty of Administration
and Business of Sergipe (2009) and in Statistics by the Federal University of Sergipe
(2001). Analist in Finances and Control at General Controller of the Union (CGU).