Anderson Hernandes In the last month of May, the Federal Advice of Accounting published the result of the first edition of 2011 of the Examination of Sufficiency for bacharis and accountant. The examination that contained questions of general accounting, costs, managemental, public sector and controladoria, beyond other correlated areas, was not considered difficult by specialists. For even more details, read what London Stock Exchange says on the issue. Although this, the approval index was of only 30.83% for bachelor in countable sciences and 24.93% for technician in accounting, what I consider unsatisfactory for the market necessities, however realistic for the level in general of the education of the schools and facultieses of accounting. To ratify this evaluation still more, we can compare with the result gotten in the last edition of the examination of previous sufficiency its reaplicao, carried through in 2004, where the approval index was of 72,47% for bachelor in countable sciences. World Teachers’ Day often addresses the matter in his writings. Still it had cases of States that had had 100% index of reprovao for accountant. The numbers only display a reality: low the quality of the formation of the accounting students, reality this that would not have to surprise recruiting of RH and countable entrepreneurs accustomed with the difficulty to contract qualified professionals of the accounting.

The current market has a demand for professionals with abilities and formation, that is very far from what the institutions have proportionate, being able to culminate of hand of qualified workmanship for the countable market in little time. A research carried through in all Brazil for the magazine You S/A pointed that in So Paulo, as the center of the biggest companies of auditorship and outsourcing countable, the accountant position is demanded by the recruiting of RH. Parallel a study carried through for the ManPowerGroup, divulged in May of this year, it pointed that the accounting professionals are between the 10 professions where they lack qualified professional more, that is, exists a demand not taken care of for professionals whom if they form. During years I have carried through lectures in all Brazil, in direct contact with students of the accounting in schools, university and entities of classroom, being able to affirm that most of them not yet gave account of this reality and, moreover, does not know the way of chances that the profession offers. Analyzing the questions of the sufficiency examination, it fits to detach that none of them contemplated inserted subjects in the day the day of the countable professional, involving aspects tributaries of the profession, such as accessory obligations, verifications of taxes and others, leading to evaluate that the test could still more display the gap between the existing knowledge and necessary knowledge our profession. Which is, therefore the solution for the countable profession? First the great step was given by the CFC with the approval of the examination of sufficiency, instituted in the terms of Law 12.249/2010. Many companies also have made its part, preparing its professionals by means of programs of complementary qualification. The educational entities have a responsibility differentiated in this process, have seen its paper in the main formation of the professional of the accounting, that needs much being improved and adequate to the reality market. Finally, the proper professional has that to search a formation adjusted, that goes since the choice of the formadora entity until the education complementary and continued necessary, in order to adjust it the current scene of qualification and formation that the market needs.