Desempenho dos participantes no exame de suficiência das edições de 2019 a 2023 do Conselho Federal de Contabilidade

Abstract

This study aims to analyze the performance of participants in the Federal Accounting Council's Proficiency Examination, as Resolution No. 853/99 made passing the exam mandatory for obtaining registration with regional councils. The period analyzed covers the last 10 editions, from 2019 to 2023. This analysis seeks to demonstrate, through graphs, the quantities of participants, passers, failers, and absentees, both nationally and regionally. The research is documentary and bibliographical in nature. Descriptive statistics were used to process the collected information and identify patterns related to pass and fail rates. The study concludes with a relatively low performance of participants in the CFC Proficiency Examination in the analyzed editions, with an average passing rate of 35.88%. This prevents obtaining registration to legally practice the profession of Accountant, as the exam regulates the accounting profession. Therefore, candidates need to undergo a new exam in order to achieve the desired passing grade and thus obtain approved registration from the Regional Accounting Council.