To practice the profession of accountant, it is necessary to take the Sufficiency Examination of the Federal Accounting Council (CFC).
The requirement of the exam serves to ensure that professionals demonstrate the minimum requirements of knowledge and skills to act in the provision of accounting services.
The CFC test takes place twice a year. This year, the first test takes place in May and registration is open on the portal of the organizing bank, Consulplan
An important point is that those who do not take the sufficiency exam will not be able to practice the profession, or even open a service company.
Before taking the exam, students need to dedicate themselves to their studies in order to be approved and be able to work in the profession.
According to the accountant, entrepreneur and university professor, André Charone, carrying out the exam aims to ensure a leveling of the quality of future professionals who will start in the market.
“In theory, the sufficiency exam would be that benchmark, an instrument to level the minimum knowledge necessary for the professional to enter the job market”.
Charone explains that the CFC usually asks for 13 different disciplines, two of which are the largest number of questions, which are general and cost accounting.
“First of all, I recommend that the student prioritize these two, because if you add only the questions from these two disciplines, you practically have the 25 questions needed to pass”, guides the professor.
Despite this, the teacher still reinforces the importance of studying the other disciplines.
Another point that Charone took into account is that he does not recommend studying new content on the eve of the exam, since there is little time and the student needs to rest physically and mentally to take the test. On the other hand, in the week of the exam, studies can be reinforced.
“For five days before the test, not counting the day before, the student can review and study with greater emphasis the main subjects such as: general accounting, costs, expertise, auditing, legislation and ethics. Asking a lot of questions is also important”, he concludes.