Exame CFC

Overview

The Conselho Federal de Contabilidade (CFC), Brazil's federal accounting council, runs two examinations. The Exame de Suficiência is the main one: passing it is one of the requirements for professional registration as an accountant (Contador) with a Regional Accounting Council (CRC). The Exame de Qualificação Técnica (EQT) is a separate, specialist exam for registered accountants who want to work in independent auditing or accounting expertise. The official pages and the edital are in Portuguese; this page summarises them in English.

For the Exame de Suficiência, the CFC sets the rules and the Fundação Getulio Vargas (FGV) runs the exam under contract. The details below come from the edital of the 2nd edition of 2026 (Edital nº 02/2026).

Levels or stages

Exame de Suficiência (registration as Contador)

A single multiple-choice paper for people with, or close to finishing, a bachelor's degree in Accounting Sciences. It tests intermediate-level knowledge of the content taught in that degree.

Exame de Qualificação Técnica (EQT)

The EQT is a requirement for entering the CFC's national register of independent auditors (CNAI) or its national register of accounting experts (CNPC). It is for accountants already registered with a CRC. It is managed by a commission of members nominated by the CFC and by IBRACON, the institute of independent auditors. The CFC lists a general technical paper, specific papers for auditors working with institutions regulated by the securities commission (CVM), the central bank (BCB), the insurance regulator (Susep) and the pension regulator (Previc), and a paper for accounting expertise. Dates, fees and edital rules change per edition, so check the EQT page for the current one.

Who can apply

For the Exame de Suficiência, per the 2026 edital:

• Holders of a bachelor's degree in Accounting Sciences, and students enrolled from the fifth semester of the course.

• Holders of a foreign diploma that has already been revalidated in Brazil.

• Not eligible: bachelors who already hold an earlier approval (with limited exceptions listed in the edital), and accountants who hold a CRC registration, active or cancelled.

Exam pattern

The Exame de Suficiência in 2026 is one in-person objective paper, held on the same day and time across Brazil (Brasilia time).

If a question is annulled, the paper still counts as 50 points, and the change credits all candidates.

Syllabus

The paper covers thirteen areas: Portuguese language applied to the profession, financial mathematics and statistics, notions of law and applied legislation, professional legislation and ethics, accounting theory, accounting principles and Brazilian accounting standards (NBC), general accounting, cost accounting, management accounting, public-sector accounting, controllership, audit and accounting expertise. The edital's Annex II gives the detailed topic list for each area. Laws and standards counted are those in force up to 90 days before the exam.

Marking and results

The preliminary answer key and question papers come out the day after the exam, followed by a window to appeal against the key. For the 2nd edition of 2026, the key was published on 28 September 2026 and, after a platform problem, the appeal window was extended to 12:00 on 2 October 2026. The final results follow the appeal decisions, with the schedule giving up to 45 days after the exam. A candidate scoring below 25 points fails.

Important dates

For the 2nd edition of 2026:

• Registration: 9 July to 7 August 2026.

• Fee exemption requests: 9 to 13 July 2026.

• Last day to pay the registration slip: 10 August 2026.

• Exam: 27 September 2026.

Two editions are normally held each year; the dates for the next one come from its own edital.

Fees

For the 2nd edition of 2026, the registration fee was R$ 130.00, paid by bank slip. Fee exemption is available only to candidates registered in the federal government's CadÚnico social programme register who meet its low-income rule, and it is subject to review.

How to apply

1. Register on the FGV Conhecimento page for the edition within the registration window.

2. Fill in the form, choose the exam city and upload a recent 3x4 photo (JPEG, up to 1 MB).

3. Pay the bank slip by the deadline; only the slip is accepted, not other payment methods.

4. Check the exam location on the FGV page shortly before the exam day, and bring an identity document.

A CPF (Brazilian taxpayer number) is needed to register.

After the exam

Passing the Exame de Suficiência is one of the requirements for registration with a CRC, but it is not the registration itself. Contact the CRC of your state about the rest of the process.

FAQs