A Opinião dos acadêmicos e profissionais da contabilidade em relação à obrigatoriedade do exame de suficiência do CRC

Abstract

In the year 2010, the approval of the new Regency Accounting Law (Law N°. 12,249 on 11 and June 2010), takes the requirement of sufficiency of examination assessments from 2011 covering the entire accounting universe of our country, enabling so only trained professionals to meet the market. This study aims to know the opinion of academics and professionals in accounting about the mandatory application of the sufficiency examination of the accounting class. Field research was done through a questionnaire containing 15 objective questions. The same was applied to a sample of 55 students of 8 ° and 10 ° semesters, the course in Accounting from the Federal University of Grande Dourados (UFGD) and University Center of Greater Dourados (Unigran), universities of the city of Dourados, state Mato Grosso do Sul and 55 professionals in accounting, they are composed of accountants and graduates in accounting. By becoming a mandatory requirement for obtaining Professional Registration in Regional Accounting Council (CRC), there was the need to assess the views of professionals and academics. The results showed that the vast majority of those surveyed approve the application from an analysis for obtaining registration and believe in the examination as a training tool, training and evaluation of good professional.