A aplicabilidade do programa de educação continuada para os auditores independentes no estado da Paraíba.

Abstract

The referring contemporary studies to the accounting represent expressive progresses in the conceptions that tend to raise the qualitative character of the accounting professionals' work. The present work emphasizes on the program of continuous education, that it is established for the Brazilian Norms of Accounting, developed by CRCS determining the process of the accountant's professional updating in independent auditor's function. In that sense the present work has as objective verifies the program of continuous education offered by CRC/PB and entities of teaching credenciadas, it is allowing to the professionals of independent audit to obtain the necessary punctuation for the execution of the legislation. For so much, it was studied the data from 2006 to 2008, taking place a documental research in the reports of continuous professional education in the State of Paraiba obtained directly in the Regional Council of Accounting of the State of Paraiba and also through a bibliographical research, accomplished starting from a study systematized on the subject, emphasizing the authors' of the area of the Accounting most important theoretical arguments, as well as an investigation concerning the Brazilian Norms of Accounting and the Norms of Valres Furnitures' Commission - CVM. The analysis evidenced that the program of Continuous Education developed in the State of Paraiba he/she doesn't assist the independent auditors' need. They identify in the research important points that need to be revalued by the organs regulators for improvement of the program how they proceed: small amount of events accomplished for the independent auditors and reduced number of capacitadoras in the State.