CHARACTERISTICS OF THE RESULTS IN THE ACCOUNTING COUNCIL PROFICIENCY EXAM BETWEEN 2020 AND 2025

Abstract

This article reflects on specific peculiarities of the Accounting Proficiency Exam between 2020 and 2025. To conduct this research, a multi-methodological approach was employed, centered on documentary analysis, which serves as the core of the study since the data were sourced from the Federal Accounting Council's official website. Additionally, a quantitative strategy was used to organize the extracted data, involving the construction of charts and tables based on studied variables: Brazilian regions, rates of approval, failure, and absenteeism, as well as the transition between the examining boards responsible for the exam. The results reveal high failure rates throughout the analyzed period. While this study does not conclude the specific causes for these high failure rates, it is observed that the change in the examining board led to a considerable increase in the approval index.