Accounting and the Exam of Sufficiency: Perceptions and Challenges

Abstract

This study has as subject of discussion the Exam of Sufficiency of the Federal Accounting Council applied to professionals of the Accounting area for obtaining professional license. It uses bibliographic research to characterize some analyzes and also presents inferences on the curriculum of Accounting Sciences that is the basis of the exam for professional practice. The findings indicate that, despite the recognition of the validity of this exam, it has constituted frustration for those that after a training course fail in the external exam. It presents evidence that one of the effective actions that the Federal Accounting Council could adopt is to send the result of the Exam of Sufficiency to the Accounting Sciences courses of each educational institution to, based on this external evaluation, identify and analyze the elements of contribution or failure in the exam in order to contribute to the improvement of the training and of the next students who, by law, will be submitted to this exam.

Keywords: Accounting Sciences Undergraduate Course, Exam of Sufficiency, External Evaluation.