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100+ Free CFC EQT Auditoria e Perícia Practice Questions

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CFC Exame de Suficiência em Contabilidade (Brazil)

Practice Questions
2026 Statistics

Key Facts: CFC EQT Auditoria e Perícia Exam

25 MCQs + 2 Discursive

Exam structure (50 pts objective + 50 pts discursive)

Edital EQT / FGV Conhecimento

30/50 + 30/50

Minimum 60% on the objective AND 60% on the discursive section

Edital EQT nº 1/2026, items 5.34 and 5.48

4 Hours

Official examination sitting duration (14h-18h)

FGV / CFC

R$ 260,00

Official candidate registration fee per prova

Edital CFC EQT 2026

CNAI & CNPC

National Registries granted upon passing

Conselho Federal de Contabilidade

CFC EQT Auditoria e Perícia is the 25-MCQ + 2-discursive advanced qualification exam for CNAI auditor and CNPC forensic accountant registration in Brazil, administered by FGV with a 60% pass mark. This page provides 100 free English-language practice MCQs adapted from the official NBC TA/TP/PP syllabus.

Sample CFC EQT Auditoria e Perícia Practice Questions

Try these sample questions to test your CFC EQT Auditoria e Perícia exam readiness. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1Under NBC TA 200 (R1) / ISA 200, what is the primary overall objective of the independent auditor when conducting an audit of financial statements?
A.To obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, enabling the auditor to express an opinion.
B.To detect and report all instances of non-compliance with statutory tax laws directly to federal regulatory authorities and prosecutors.
C.To assume direct operational responsibility for the preparation, internal control design, and fair presentation of the entity's accounting records.
D.To obtain absolute assurance that the financial statements are completely free from all immaterial and material errors, guaranteeing future corporate solvency.
Explanation: According to NBC TA 200 (R1), the overall objectives of the auditor are to obtain reasonable assurance (not absolute assurance) about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, thereby enabling the auditor to express an opinion on whether the financial statements are prepared, in all material respects, in accordance with an applicable financial reporting framework, and to report on the financial statements and communicate as required by NBC TAs.
2In accordance with NBC PA 01 (ISQM 1 - Gestão da Qualidade para Firmas de Auditoria), how frequently must an audit firm perform an annual evaluation of its system of quality management (SoQM)?
A.Only when a material audit deficiency or regulatory sanction is formally issued by the CFC or CVM.
B.At least annually, as evaluated by the individual(s) assigned ultimate responsibility and accountability for the firm's system of quality management.
C.Every six months, submitted directly to the Conselho Federal de Contabilidade (CFC) for formal administrative approval.
D.Every three years to coincide with the mandatory CVM external peer review (Revisão Externa pelos Pares - NBC PA 11).
Explanation: Under NBC PA 01 / ISQM 1, the individual(s) assigned ultimate responsibility and accountability for the system of quality management must evaluate the SoQM at least annually, as of a point in time, and conclude whether the system provides the firm with reasonable assurance that its quality objectives are being achieved.
3Under NBC TA 210 (R1) (Concordância com os Termos do Trabalho de Auditoria), what must the independent auditor do if management imposes a scope limitation prior to engagement acceptance such that the auditor believes the limitation will result in a disclaimer of opinion?
A.Convert the engagement into a judicial forensic accounting investigation (Perícia Judicial) under NBC TP 01.
B.Accept the engagement and immediately issue an adverse opinion with an Emphasis of Matter paragraph.
C.The auditor shall not accept such a limited engagement as an audit engagement, unless required by law or regulation to do so.
D.Accept the engagement provided management agrees to triple the agreed audit fees and waive liability.
Explanation: Under NBC TA 210 (R1), paragraph 7, if management or those charged with governance impose a limitation on the scope of the auditor's work in the terms of a proposed audit engagement such that the auditor believes the limitation will result in the auditor disclaiming an opinion on the financial statements, the auditor shall not accept such a limited engagement as an audit engagement, unless required by law or regulation to do so.
4According to NBC TA 230 (R1) (Documentação de Auditoria), what is the standard assembly retention period for the final audit file (arquivo final de auditoria), and what is the maximum time allowed to complete final assembly after the date of the auditor's report?
A.Assembly within 15 days of the report date; retention for exactly 10 years under CPC/2015 forensic rules.
B.Assembly on the exact date of the report; retention indefinitely until the audited entity is formally dissolved.
C.Assembly within 120 days of the report date; retention for at least 2 years under the Brazilian Commercial Code.
D.Assembly within 60 days of the report date; retention for not less than 5 years from the date of the auditor's report.
Explanation: NBC TA 230 (R1) and NBC PA 01 indicate that an ordinary time limit for completing the assembly of the final audit file is ordinarily not more than 60 days after the date of the auditor's report. Furthermore, the retention period for audit documentation under Brazilian auditing regulations and CFC standards is ordinarily not less than 5 years from the date of the auditor's report (or group auditor's report).
5Under NBC TA 240 (R1) (Fraude no Âmbito da Auditoria de Demonstrações Contábeis), which of the following is a mandatory presumed risk of material misstatement due to fraud that the auditor must treat as a significant risk?
A.The risk of improper revenue recognition and the risk of management override of controls.
B.The risk that cash discounts on minor administrative purchases are recorded in the wrong month.
C.The risk that an external legal advisor will fail to provide a confirmation letter within 5 business days.
D.The risk that operational staff will incorrectly calculate straight-line depreciation of office equipment.
Explanation: NBC TA 240 (R1) establishes that when identifying and assessing the risks of material misstatement due to fraud, the auditor shall, based on a presumption that there are risks of fraud in revenue recognition, evaluate which types of revenue, revenue transactions or assertions give rise to such risks. Additionally, management override of controls is an inherent risk present in all entities and must always be treated as a significant risk.
6Under NBC TA 250 (Consideração de Leis e Regulamentos na Auditoria), what is the auditor's responsibility regarding laws and regulations that do not have a direct effect on the determination of amounts and disclosures in the financial statements, but may be fundamental to operating viability?
A.Assume zero audit responsibility since only direct financial tax calculation laws are within the audit scope.
B.Perform specified audit procedures to help identify non-compliance that may have a material effect on the financial statements, such as inquiring of management and inspecting correspondence with licensing authorities.
C.Immediately issue a qualified audit opinion whenever an entity operates in a heavily regulated environmental or health sector.
D.Perform detailed substantive testing on every statutory operational compliance filing and operating license.
Explanation: NBC TA 250 divides laws into two categories: (a) those with a direct effect on financial statements (where the auditor must obtain sufficient appropriate evidence regarding compliance), and (b) other laws that may be fundamental to operating activities or going concern (where the auditor's responsibility is limited to undertaking specified audit procedures, such as inquiring of management and inspecting correspondence with regulatory or licensing authorities, to help identify non-compliance that may have a material effect).
7In accordance with NBC TA 265 (Comunicação de Deficiências de Controle Interno), how must the auditor communicate significant deficiencies (deficiências significativas) in internal control identified during the audit to those charged with governance (governança corporativa)?
A.By publishing a mandatory paid advertisement in the Diário Oficial da União within 30 days.
B.Verbally during the informal post-audit closing meeting with the chief accountant.
C.In writing, on a timely basis, describing the deficiencies and explaining their potential effects.
D.Exclusively by filing a confidential report on the CFC and CVM public administrative portals.
Explanation: NBC TA 265, paragraph 9, requires that the auditor shall communicate in writing significant deficiencies in internal control identified during the audit to those charged with governance on a timely basis, including a description of the deficiencies and an explanation of their potential effects.
8During the planning phase under NBC TA 300 (R1) (Planejamento da Auditoria), how do the Overall Audit Strategy (Estratégia Global de Auditoria) and the Audit Plan (Plano de Auditoria) relate to one another?
A.The overall audit strategy applies solely to forensic disputes, while the audit plan applies solely to statutory independent audits.
B.They are identical documents; standard NBC TA 300 explicitly forbids maintaining both a strategy and an audit plan.
C.The audit plan is established first, and once completely finalized, it dictates whether an overall audit strategy is required.
D.The overall audit strategy sets the scope, timing, and direction of the audit and guides the development of the more detailed audit plan.
Explanation: Under NBC TA 300 (R1), the auditor shall establish an overall audit strategy that sets the scope, timing, and direction of the audit, and that guides the development of the audit plan. The audit plan is more detailed than the overall audit strategy in that it includes the nature, timing, and extent of audit procedures to be performed by engagement team members.
9Under NBC TA 315 (R2) (Identificação e Avaliação dos Riscos de Distorção Relevante), what constitutes the 'inherent risk spectrum' (espectro do risco inerente) when assessing risks of material misstatement at the assertion level?
A.The degree to which inherent risk factors affect the susceptibility of an assertion to misstatement, judged on a continuum of likelihood and magnitude.
B.A mathematical formula linking the auditor's hourly billing rate directly to the volume of transactions processed.
C.The legal assessment of whether an entity is immune from civil liability under the Brazilian Civil Code.
D.A binary classification where every financial statement line item is classified strictly as zero risk or maximum risk.
Explanation: Under NBC TA 315 (R2), in assessing inherent risk, the auditor assesses the susceptibility of an assertion to a misstatement that could be material. Inherent risk factors (such as complexity, subjectivity, change, uncertainty, or susceptibility to management bias/fraud) position the risk on the 'spectrum of inherent risk', which represents the combination of the likelihood and magnitude of a potential misstatement.
10An auditor is planning the audit of Cia. Paulista de Alimentos S.A. The auditor establishes Overall Financial Statement Materiality (Materialidade para as Demonstrações Contábeis como um todo) at R$ 2,000,000.00 based on 5% of normalized earnings before taxes. In accordance with NBC TA 320 (R1), the auditor determines Performance Materiality (Materialidade de Execução) at 70% of overall materiality. What is the calculated Performance Materiality, and what is its primary purpose?
A.R$ 1,400,000.00; to establish the maximum monetary fine that the CVM may levy on the independent audit firm.
B.R$ 1,400,000.00; to reduce to an appropriately low level the probability that the aggregate of uncorrected and undetected misstatements exceeds materiality for the financial statements as a whole.
C.R$ 2,857,142.86; to provide an upper ceiling above which the auditor is legally prohibited from performing audit sample procedures.
D.R$ 600,000.00; to set the threshold below which all identified misstatements must be reported in the published independent audit report.
Explanation: Performance materiality is calculated as R$ 2,000,000.00 × 70% = R$ 1,400,000.00. Under NBC TA 320 (R1), performance materiality is set by the auditor to reduce to an appropriately low level the probability that the aggregate of uncorrected and undetected misstatements exceeds materiality for the financial statements as a whole.

About the CFC EQT Auditoria e Perícia Exam

The CFC Exame de Qualificação Técnica (EQT) Auditoria e Perícia is the statutory advanced post-registration examination governed by NBC PA 13 (R4) and NBC PP 02 (R1), administered biannually by Fundação Getulio Vargas (FGV) on behalf of the Conselho Federal de Contabilidade (CFC). Passing the EQT is the mandatory statutory requirement for licensed professional accountants (Contadores com CRC ativo) to register in the National Registry of Independent Auditors (CNAI - Cadastro Nacional de Auditores Independentes) and the National Registry of Forensic Accountants (CNPC - Cadastro Nacional de Peritos Contábeis). Registered auditors are qualified to audit entities regulated by CVM, Banco Central do Brasil, SUSEP, and PREVIC, while registered forensic accountants are certified for appointment as expert judicial witnesses (Perito do Juízo) and technical assistants (Assistente Técnico). The official examination combines 25 multiple-choice questions with 2 discursive questions, testing independent auditing standards (NBC TA / ISA series), forensic accounting standards (NBC TP 01 and NBC PP 01), financial accounting (NBC TG / CPC), professional ethics (NBC PG 01 / 100 / 200), and civil procedural law (CPC/2015).

Assessment

4 hours (14h00–18h00): 25 multiple-choice questions with 5 alternatives (50 points) + 2 discursive questions (50 points)

Time Limit

4 hours

Passing Score

At least 60% of the objective points (30/50) AND at least 60% of the discursive points (30/50), assessed independently

Exam Fee

R$ 260,00 per prova (Conselho Federal de Contabilidade (CFC) — Organized by Fundação Getulio Vargas (FGV))

CFC EQT Auditoria e Perícia Exam Content Outline

30%

Auditoria Independente e Normas Técnicas (NBC TA / ISA Series)

Brazilian independent audit standards aligned with ISA (NBC TA series): overall objectives and conduct (NBC TA 200), engagement-level quality management (NBC TA 220 R3) and firm-level quality management (NBC PA 01), terms of audit engagements (NBC TA 210), documentation (NBC TA 230), fraud responsibilities (NBC TA 240), consideration of laws and regulations (NBC TA 250), communicating with governance (NBC TA 260), internal control deficiencies (NBC TA 265), planning (NBC TA 300), identifying and assessing risks of material misstatement (NBC TA 315 R2), materiality (NBC TA 320), audit responses (NBC TA 330), audit evidence (NBC TA 500 and NBC TA 501), external confirmations (NBC TA 505), analytical procedures (NBC TA 520), audit sampling (NBC TA 530), accounting estimates (NBC TA 540 R2), related parties (NBC TA 550), subsequent events (NBC TA 560), going concern (NBC TA 570), written representations (NBC TA 580), group audits (NBC TA 600 R2), and auditor reporting and modifications (NBC TA 700, 701 - KAMs, 705, 706, 720).

25%

Perícia Contábil e Procedimentos Periciais (NBC TP 01 & NBC PP 01)

Forensic accounting technical standards (NBC TP 01 R2, published 14/03/2025) and forensic accountant professional standards (NBC PP 01 R2, published 14/03/2025): expert appointment and declination (nomeação e escusa), planning the expert examination, diligences (termos de diligência), working papers, forensic evidence collection, preparation and structure of the expert report (laudo pericial contábil) and technical opinion (parecer pericial contábil), answering judicial questions (quesitos), supplementary clarifications, and fee setting (honorários periciais).

15%

Estrutura Conceitual e Normas Contábeis Brasileiras (NBC TG / CPC / IFRS)

Conceptual Framework for Financial Reporting (NBC TG Estrutura Conceitual / CPC 00 R2), asset impairment testing (NBC TG 01 / CPC 01), intangible assets (NBC TG 04 / CPC 04), provisions, contingent liabilities, and contingent assets (NBC TG 25 / CPC 25), revenue from contracts with customers (NBC TG 47 / CPC 47), leases (NBC TG 06 / CPC 06 R2), and financial instruments (NBC TG 48 / CPC 48).

15%

Prova Pericial e Legislação Processual Aplicada (CPC/2015 via NBC TP 01 / NBC PP 01)

The procedural rules that NBC TP 01 and NBC PP 01 incorporate by reference from the Code of Civil Procedure (Lei 13.105/2015): expert status as an auxiliary of justice (Art. 156), impediment and suspicion (Arts. 144, 145, 148, 157), duties and civil/criminal liability (Art. 158), expert evidence mechanics (Arts. 464-480), deadlines for quesitos, honorários, laudo and technical-assistant pareceres, second appraisal, and judicial appraisal of expert evidence. Note: the CFC edital's conteúdo programático lists the NBC standards, not the CPC itself — these items are included because the forensic norms operate inside this procedural framework.

15%

Ética Profissional, Independência e Governança Regulatória (NBC PG / NBC PA)

CFC Code of Professional Ethics (NBC PG 01), compliance with the Code and its conceptual framework (NBC PG 100 R1), independence for audit and review engagements (NBC PA 400) and for other assurance engagements (NBC PO 900), external peer quality review (NBC PA 11), firm-level quality management (NBC PA 01), confidentiality safeguards, the Continuing Professional Education Program (PEPC / NBC PG 12 R5, in force from 1 January 2026), and the regulatory competencies of CVM, Banco Central do Brasil, SUSEP, and PREVIC.

How to Pass the CFC EQT Auditoria e Perícia Exam

What You Need to Know

  • Passing score: At least 60% of the objective points (30/50) AND at least 60% of the discursive points (30/50), assessed independently
  • Assessment: 4 hours (14h00–18h00): 25 multiple-choice questions with 5 alternatives (50 points) + 2 discursive questions (50 points)
  • Time limit: 4 hours
  • Exam fee: R$ 260,00 per prova

Keys to Passing

  • Work through all 100 available questions
  • Review every answer and explanation
  • Track weak areas and revisit them
  • Use our AI tutor for tough concepts

CFC EQT Auditoria e Perícia Study Tips from Top Performers

1Master the NBC TA series, especially NBC TA 315 (R2) for risk identification, NBC TA 320 (R1) for materiality, NBC TA 500 (R1) for audit evidence, NBC TA 600 (R2) for group audits, and NBC TA 705 for opinion modifications.
2Thoroughly review NBC TP 01 (R2) and NBC PP 01 (R2), both published on 14 March 2025, for the structural distinction between a Laudo Pericial Contábil (expert report) and a Parecer Pericial Contábil (technical assistant opinion).
3Study Articles 156-158 and 464-480 of the Brazilian Code of Civil Procedure (CPC/2015) regarding the appointment, impediments, suspicion, and deadlines for court experts.
4Understand Key Audit Matters (KAMs / PAAs - Principais Assuntos de Auditoria) under NBC TA 701 and when they are required in independent auditor reports.
5Review the five NBC PG 100 (R1) / NBC PA 400 independence threats (self-interest, self-review, advocacy, familiarity, intimidation) and their corresponding safeguards.

Frequently Asked Questions

What is the difference between the CFC Exame de Suficiência and the CFC EQT?

The Exame de Suficiência is the mandatory entry-level examination for obtaining the initial CRC professional accountant registration. The Exame de Qualificação Técnica (EQT) is an advanced, post-registration credentialing examination for already licensed accountants wishing to register with CNAI (as independent auditors) or CNPC (as court-appointed forensic experts).

What is the passing requirement for the CFC EQT exam?

The candidate must reach at least 60% of the objective points (30 of 50, i.e. 15 correct items out of 25) AND at least 60% of the discursive points (30 of 50). The two thresholds are independent — an overall total of 60/100 is not sufficient if either section falls below 30 points.

What happens if a candidate scores zero on the technical portion of a discursive question?

Under FGV and CFC grading criteria, each discursive question is evaluated 80% on technical content and 20% on textual structure/Portuguese. If a candidate scores zero on the technical content of a question, the entire question receives a score of zero.

What is the exam fee for the CFC EQT?

The examination fee is R$ 260,00 per prova (e.g. QTG Auditoria, QTG Perícia Contábil, CVM, BCB, SUSEP, PREVIC).

How does this practice bank adapt the EQT examination, which is half discursive?

The official EQT is written entirely in Portuguese and half its marks come from two hand-written dissertative questions. This page is an English-language MCQ study adaptation of the CFC/FGV conteúdo programático — not an official translation and not a simulation of the discursive section. It covers the NBC TA independent auditing series, the NBC TP/PP forensic accounting standards, NBC TG/CPC accounting rules and the procedural framework those standards operate in, which is the knowledge both halves of the paper draw on. Norm designations and Portuguese technical terms are kept inline; writing the 15-to-30-line dissertative answers has to be practised on paper.