Program Overview

MBA in Tax Audit

The MBA in Tax Audit is a postgraduate course (Lato Sensu) at the specialization level, promoted by the Faculty of Administration and Accounting Sciences of the Federal University of Rio de Janeiro - FACC/UFRJ.

Course Description

The course aims to improve the specific knowledge of its participants in areas of interest to the community, involving accounting sciences. It enables participants to work with the best tools and instruments in performing their functions in organizations, especially from a critical perspective in evaluating and solving business problems.

Objectives

Based on the institutional mission, the MBA in Tax Audit course seeks to contemplate the following objectives:

• Capacitate participants with the elements that make up the process of convergence of international standards, their effects, and difficulties of implementation in companies, including discussions on new audit standards.
• Discuss the norms issued by the Committee of Accounting Pronouncements - CPC, regarding accounting practices and a parallel with IFRS/IAS norms.
• Discuss the methodologies applied to auditing.
• Highlight the use of auditing linked to taxes.
• Evidenciate forms of analysis of business performance through auditing.

Course Structure

The MBA in Tax Audit course is structured from basic and specific disciplines. The basic disciplines aim to promote leveling among participants, while the specific ones discuss specific aspects of Auditing and Accounting in greater depth.

Basic Disciplines

• Contabilidade Empresarial (20 hours)
• C嫮culo Financeiro Aplicado (20 hours)
• An嫮ise das Demonstra踥es Cont墎eis (20 hours)
• Semin嫫io de Monografia I (10 hours)

Specific Disciplines

• Direito Tribut嫫io (20 hours)
• Legisla誽o PIS/COFINS (20 hours)
• Legisla誽o do IR (20 hours)
• Legisla誽o do ICMS (20 hours)
• Legisla誽o do IPI (20 hours)
• Planejamento Tribut嫫io (30 hours)
• Fundamentos de Auditoria (20 hours)
• Auditoria Cont墎il (30 hours)
• Auditoria Operacional (30 hours)
• Auditoria Tribut嫫ia (30 hours)
• Estudo de Casos/pr嫢ica (30 hours)
• Semin嫫io de Monografia II (20 hours)

Requirements for Certificate

The certificates of completion of the course will be issued and registered by the Federal University of Rio de Janeiro - UFRJ, in the name of the student, granting the title of "MBA in Tax Audit". It will be granted to the participant who meets the following requirements:

• Approval in all disciplines offered by the course, obtaining the minimum required grade for approval in the disciplines and the final paper - 7.0 (seven), equivalent to the concept "C".
• Delivery, within the established deadline, of the final paper to be evaluated by three evaluators.
• Minimum frequency of 75% in the disciplines.

Teaching Staff

The teaching staff of the course includes professors and researchers from FACC/UFRJ, as well as collaborators with specific knowledge in certain areas of Accounting Sciences and related fields.

Course Schedule

The classes are scheduled to start in September 2025, and the maximum duration of the MBA course is 18 (eighteen) months. The student needs to deliver the final paper within the stipulated deadline (by the Coordination), so that it can be evaluated by a board of three teachers.

Investment and Price

The total investment is R$ 13,860.00 (Thirteen thousand, eight hundred and sixty reals), which can be paid in 24 monthly installments of R$ 577.50 (Five hundred and seventy-seven reals and fifty cents) each, with the possibility of discounts:

• Payment in full in advance, a discount of 30% will be provided.
• Professionals registered with the Regional Council of Accounting of the State of Rio de Janeiro - CRC/RJ will have a discount of up to 20%.
• Former students of FACC - Faculty of Administration and Accounting Sciences of the Federal University of Rio de Janeiro/UFRJ will have a discount of up to 20%.
• Groups of three or more participants from the same organization will have a discount of up to 25%.