Auditores independentes : incentivo e fiscalização do programa de educação profissional continuada aos profissionais de contabilidade na cidade de Cuiabá-MT

Abstract

The objective of this study was to verify if accounting professionals, Independent Auditors, are included in the Continuing Professional Education Program (PEPC) required by the Federal Accounting Council (CFC) as determined by the Brazilian Accounting Standard NBC PG 12 (R1) of December 10, 2015. The study also aimed to emphasize the importance of Continuing Professional Study (EPC) for accounting professionals, and to verify if Councils are encouraging and monitoring compliance with NBC PG 12 (R1). In the development of the present study, the bibliographical research was adopted with a focus on Accounting Audit and Continuing Professional Education. Interviews were conducted with independent auditors and with the Regional Accounting Council (CRC) of the city of Cuiabá-MT. In an interview most of the auditors demonstrated knowledge of the standard of continuing professional education and participation in training courses and events. Regarding the Board, the professionals did not demonstrate a good relationship, the CRC reported the low participation of the professionals in the events that they performed in the audit area.