摘要：AbstractThe aim of the paper is to investigate to what extent the performance of students in the National Examination of Accounting Students (ENADE) relates to the Examination of the Sufficiency Federal Accounting Council (ES / FCA). The methodology used is empirical and theoretical, with the use of quantitative techniques. The results show that the performance in ENADE in 2009 had a fit (62.33%) on the rates of passing the examination of the FCA 2011, with a beta of 21.76%. It follows the performance ENADE has a significant relationship with approval ratings in the examination of the sufficiency of the FCA in Brazil.
关键词：Performance in ENADE;Proficiency exams CFC;Teaching-learning process;Accounting education.
