With the dynamics of the current market, in constant and accelerated changes, it was necessary to improve the knowledge of professionals. Not only for them, but also for the companies where they work, seeking extra training and applying improvements at work has become an important factor in differentiating themselves from the competition. Despite this need, in practice there are few professionals who effectively dedicate themselves in the midst of professional tasks to improve themselves. According to experts, seeking improvement is a fundamental factor for those who are in the job market.


In some cases, continuing education is mandatory, as in the case of professionals registered with the CRC (Regional Accounting Council), covering all accounting professionals, especially independent auditors, technicians responsible for financial statements and professionals linked to management positions. In this case, continuing education is an essential part of the accounting profession. The professional needs to be updated and aligned with Brazilian requirements in company accounts.


O Continuing Education Program of the CFC (Federal Accounting Council) aims to maintain, update and expand technical and professional knowledge and skills, multidisciplinary skills and the elevation of the social, moral and ethical behavior of accounting professionals, as essential characteristics for the quality of services provided and full compliance with the rules that govern the exercise of the accounting profession.


NBC PG 12 (R3) aims to regulate the Continuing Professional Education Program (PEPC) for accounting professionals, in addition to defining the actions that the Federal Accounting Council (CFC) and the Regional Accounting Councils (CRCs) must develop to enable, control and monitor compliance. According to NBC PG 12 (R3) professionals obliged to comply with the Continuing Professional Education Program must report annually to the Regional Accounting Council upon delivery of the activity report.


The Continuing Professional Education Program has as basic guidelines:

ü  Foster the EPC of accounting professionals;

ü  Expand partnerships with professional, regulatory and supervisory entities in order to support the PEPC;

ü  Establish uniformity of criteria for the structure of professional qualification activities within the scope of the CFC/CRCs System;

ü  Establish that training can be carried out by the CFC/CRCs System itself, by recognized training entities or by the professional himself in activities provided for in this standard;

ü  Foster the expansion of the universe of accredited trainers to enable meeting the needs of continuing education events.

Mandatory for:

ü  Technical responsible for the financial statements of companies with sales of more than R$ 78 million;

ü  Large companies regulated and/or supervised by CVM, BCB and Susep;

ü  Professionals from Audit firms registered with the CVM;

ü  Accounting organization with large clients;*

ü  Accountants / auditors approved in the Technical Qualification Exams of the Federal Accounting Council;**

* Law No. 11.638/2007: Assets > R$ 240 million or Gross Revenue > R$ 300 million
** EQT, CVM, BCB, Susep and CNPC


To meet the 40 annual points required by the Continuing Professional Education Program (PEPC), only activities promoted by trainers accredited by the class body are valid. 

TATICCA – ALLINIAL GLOBAL carries out in-company training or in-house courses at its headquarters.


Continuing education is of unique importance, not only in the accounting profession, but in all others. Searching for courses and other tools that bring updates to the professional is a practice that grows every day, as an updated professional in his area demonstrates dynamism and connection with market trends.


To find out which score you must meet, visit the link:


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Get in touch with TATICCA – ALLINIAL GLOBAL, which offers integrated auditing, accounting, tax, corporate finance, financial advisory, risk advisory, technology, business consulting and training services. PFor more information, visit or e-mail Our company has professionals with extensive experience in the market and has certified methodologies for carrying out activities.