The institution of Law No. 12,441/2011 achieved the wishes of the class of small entrepreneurs, through the objective control of risks of patrimonial losses, resulting from the exercise of business activity. In this complex scenario, the aforementioned standard presented itself as a competitive and stimulating element for the development of entrepreneurship in the country. Therefore, we sought to analyse the effectiveness of this conditional legislation, its adequacy to reality, in the business scenario of the city of São Luís - MA.