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Abstract The purpose of this study was to verify the accountant's perceptions about the realization of exam of sufficiency. The data was collected by a survey with accountants cadastrated in a group of accounting discussion in a social network. The instrument of collect data was compost with questions about the profile of respondents, their perceptions about the realization and test approach, as well as brought the opportunity of accountants stand out suggestions for improving evaluation. How main results are outstanding the fact that 81,82% of respondents believe that the exam bring professional valorization and 82,73% realize the exam help to select the professionals more qualified. 89,55% of answerer are in favor that the continuity of exam, but 53,61% believe that is necessary some improvements. The main recommendation indicated by respondents was the necessity a better adequation of the test to reality of organizations.  Author Biography Nadielli Galvão, Universidade Federal de Pernambuco Mestra em Ciências Contábeis pela UFPE. Professora da Faculdade de Ciências Humanas de Pernambuco (SOPECE).  Downloads PDF (Português (Brasil)) Published 2016-07-26 How to Cite Galvão, N. (2016). Accountant’s perceptions about the Exam of Sufficiency of CFC - DOI: http://dx.doi.org/10.16930/2237-7662/rccc.v15n45p49-62. Revista Catarinense Da Ciência Contábil, 15(45), p. 49–62. Retrieved from https://revista.crcsc.org.br/index.php/CRCSC/article/view/2200 More Citation Formats ACM ACS APA ABNT Chicago Harvard IEEE MLA Turabian Vancouver Download Citation Endnote/Zotero/Mendeley (RIS) BibTeX Issue Vol. 15 No. 45 (2016): Maio-Agosto Section Articles License The copyright for articles published in this journal belongs to the author (s), with first publication rights assigned to Revista Catarinense da Ciência Contábil. Due to appearing in this publicly accessible journal, articles are free to use, with mandatory recognition of the original authorship and initial publication in this magazine and for educational and non-commercial applications. The magazine chose to use published works for non-commercial purposes, including the right to submit or work for publicly accessible databases. The content of published articles is the sole and exclusive responsibility of the authors. - The author (s) authorize (s) a publication of the article in the journal; - The author (s) guarantee (s) that a contribution is original and unpublished and that it is not being evaluated in another magazine (s); - A magazine is not responsible for the opinions, ideas and concepts emitted in the texts, for the full responsibility of the author (s); - It is reserved to the editors or the right to make textual adjustments and to adjust the article to the publication rules. This work is licensed under a Creative Commons Atribuição-NãoComercial-CompartilhaIgual 4.0 Internacional. Language English Português (Brasil) Make a Submission Make a Submission Keywords Indexers

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