Análise histórica dos conteúdos programáticos exigidos no exame de suficiência do CFC: um estudo dos editais das provas entre os anos 2016 a 2020

Abstract

This study aims to analyze the syllabus content of the Accounting Sufficiency Examination applied by the CFC in the various editions from 2016.1 to 2020.2, as a requirement for graduates of the accounting course to be able to perform their duties. As for the methodological approach, this study is characterized as descriptive, using bibliographic research, and the approach to the problem mainly covers the qualitative method. In addition to the reading carried out in the researched bibliography, the study data collection technique was extracted, exclusively, from the Sufficiency Exam statistical reports, available on the CFC portal. The results show that between the Sufficiency Exams applied from 2016 to 2020 exam, the contents that showed the best performance in relation to greater assertiveness were: Accounting Legislation and Ethics, Notions of Law and Applied Legislation and Accounting Expertise. Those with less assertiveness, demonstrating a possible difficulty of Bachelors in Accounting Sciences, were Financial Mathematics and Statistics, General Accounting and Accounting Applied to the Public Sector.