A trajetória do exame de suficiência no Brasil: um diagnóstico do conteúdo de legislação e ética profissional contemplados nas provas no período de 2011 a 2019

Abstract

The conclusion of the Accounting Sciences course aimed to make a diagnosis of the content of Legislation and Professional Ethics charged in the Sufficiency Exam, applied by the Federal Accounting Council (CFC), proof of equivalence to obtain a license to act as an accountant. Thus, a bibliographic and documentary research was carried out, with exploratory character, the quantitative and qualitative approach, initially outlined a historical and conceptual panorama of the Sufficiency Examination, to then analyze the tests applied in the period from 2011 to 2019, that is, 18 tests were analyzed, considering that the CFC performs the test in two annual editions. The research raised the questions of the tests, evidencing the relevance of the theme Legislation and Professional Ethics in the context of the test, the data were grouped in tables and graphs for a better visualization of the results raised, also making a comparison with other disciplines, as well as the number of questions related to the contents, and percentages when compared to the total of questions, showing the weight of the Legislation and Professional Ethics to the other topics. The notoriety of this study occurs mainly for the students of the area, because in addition to evidencing Legislation and Professional Ethics, it demonstrates its relevance in the tests, demonstrating that in the course of the last editions ethics has impacted the Exam more comprehensively. The study also corroborates that students be aware of the main themes charged in the test. This will provide guidance in the preparation for the test. For the entities, it incorporates the magnitude of the theme, which is given by the posture brought with ethics currently having prominence in society.