Brazil Counsel

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You’re Not Really an Accountant?

When looking for accounting services in Brazil, it’s critical that you understand the differences between hiring a Brazilian accountant and hiring a Brazilian accounting technician. While these two professions are similar, their education, professional memberships and services differ significantly.

Education is the primary factor that sets these two professions apart. In Brazil, accountants must graduate with a four-year bachelor's degree in accounting. They must also take and pass an exam administered by the Conselho Federal de Contabilidade (Federal Accounting Council). Technicians, on the other hand, are educated at trade schools where the coursework can take anywhere from 6 months to 3 years.

Another significant difference between the two professions is their membership with the Conselho Regional de Contabilidade (Regional Accounting Council) or CRC. The CRC is the local professional association responsible for licensing and supervising accountants in Brazil. Until June 2015, accounting technicians were eligible for CRC membership. Now, only licensed accountants can be members of the CRC.

When it comes to professional activities, accountants can do everything an accounting technician does, but the opposite isn’t true. Technicians are limited in their activities. While both accountants and accounting technicians perform tasks such as bookkeeping and general accounting services, only accountants can perform audits and conduct judicial and extrajudicial expert reviews.

If you need accounting services in Brazil, make sure you know who you’re hiring and what they’re legally allowed to do. Hiring an accounting technician may seem like a more cost-effective option, yet there are limitations on what they can do. So hire wisely.