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EnglishThe Sufficiency Exam is defined by the Federal Accounting Council (CFC) as an equalization test, designed to prove the achievement of average knowledge, according to the syllabus developed in the Bachelor of Science courses in Accounting. Considering this context, this article aims to identify students' perceptions about taking the sufficiency test. The study is classified as an exploratory-descriptive research, with data collection performed by means of a questionnaire applied by the researchers in person, with the participation of 188 undergraduate students in Accounting Sciences (about 58.75% of the population), from a public university of the State of Mato Grosso, in 2019. Data have been treated with the following statistical techniques: descriptive statistics (mean, median, frequency, maximum, minimum and sum) and factor analysis. The research results indicate that the importance and need to apply the sufficiency test for the accounting profession is considered most valued by the students. In the factor analysis, it became evident that professional valorization has a greater weight in the students' perceptions (88.15%), followed by the academic environment with 6.39%. We come to the conclusion that the Sufficiency Exam, at a students' perception, is an instrument that values the accounting profession, however it is necessary that teachers discuss this theme more punctually in classroom. portuguesO Exame de Suficiencia e definido pelo Conselho Federal de Contabilidade (CFC) como prova de equalizacao destinada a comprovar a obtencao de conhecimentos medios, consoante aos conteudos programaticos desenvolvidos nos cursos de bacharelado em Ciencias Contabeis. Considerando esse contexto, este artigo objetiva identificar as percepcoes dos alunos sobre a realizacao do exame de suficiencia. O estudo classifica-se em pesquisa exploratorio-descritiva, dispondo de coleta de dados realizada por meio de um questionario aplicado pessoalmente pelos pesquisadores, contando com a participacao de 188 alunos de graduacao em Ciencias Contabeis (cerca de 58,75% da populacao), de uma universidade publica do Estado de Mato Grosso, no ano de 2019. Os dados foram tratados com as seguintes tecnicas estatisticas: estatistica descritiva (media, mediana, frequencia, maximo, minimo e soma) e analise fatorial. Os resultados da pesquisa indicam que a importância e necessidade de aplicacao do exame de suficiencia para a profissao contabil e considerada a mais valorizada pelos discentes. Na analise fatorial, ficou evidente que valorizacao profissional tem maior peso nas percepcoes dos alunos (88,15%), seguido do ambiente academico com 6,39%. Conclui-se que o Exame de Suficiencia, na percepcao dos alunos, e um instrumento que valoriza a profissao contabil, entretanto e necessario que os docentes discutam mais pontualmente sobre essa tematica em sala de aula.

O Exame de Suficiência na percepção dos alunos de Ciências Contábeis