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Abstract The purpose of this article was to analyze, comparatively, the disciplines of Government Accounting and correlates, taught in the undergraduate courses in Accounting of Federal Universities, and the precepts of the Accounting Curriculum proposed by the Brazilian Accounting Foundation. The study was based on descriptive methodology, of qualitative nature and documental analysis. The study sample consisted of curricular grades and teaching plans of 36 federal public universities, located in the five geographic regions of Brazil. The findings allowed us to infer that the level of compliance is low. There is a clear deficit in the number of hours dedicated to the subjects that compose the knowledge formation necessary for the performance of the future accountants in the public area and few transparency of the objectives in each subjects. Considering the high level of complexity inherent in the application of the International Accounting Standards, newly converged to the public sector, it is salutary that the graduate schools approach these standards. The distance of similarity measured in this study does not allow the assertion that there is sufficient and updated content, in quantity and quality, that facilitates the acquisition of skills and competences expected from accountants and enables an efficient performance of the future professional in the public accounting area. Author Biographies Géssica Israele Alves Silva, Faculdade Independente do Nordeste Faculdade Independente do Nordeste. Address: Rua Laudionor Brasil, 278, Centro| 45107-000 | Vitória da Conquista/BA | Brazil. Kleber da Silva Cajaiba, Faculdade Independente do Nordeste Faculdade Independente do Nordeste. Address: Avenida Deputado Luiz Eduardo Magalhães, 1305 | Vitória da Conquista/BA | Brazil. Raissa Silveira de Farias, Universidade de São Paulo Universidade de São Paulo. Address: Av. Bandeirantes, 3.900, Monte Alegre | 14040-905 | Ribeirão Preto/SP | Brazil. References Alves, D. S. (2014). Alinhamento entre os conteúdos de contabilidade nos cursos de Ciências Contábeis no Brasil com os Pronunciamentos Técnicos do CPC harmonizados com as Normas Internacionais de Contabilidade. Dissertação de Mestrado em Ciências Contábeis, Universidade do Vale do Rio dos Sinos, UNISINOS, São Leopoldo.

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