Constitutional Amendment No 87/2015

Constitutional Amendment 87/2015, with its main effect of altering the ICMS on interstate transactions, has changed part of the work routine carried out by accounting professionals, making it necessary for them to update their knowledge about the ICMS rate differential and its effects on transactions involving goods. A questionnaire was applied to map the profiles of professionals, classifying and testing the knowledge of accounting professionals. Once this had happened, various professional profiles were identified; there was an increase in the number of bachelor accountants, explained by the end of the registration of technical professionals. Based on this information, the question arises as to whether the accounting professionals in the Teófilo Otoni-MG micro-region are able to carry out their activities in line with their knowledge of the changes imposed by the tax authorities, which proved to be quite satisfactory considering that a large proportion of these professionals have not taken part in any preparatory activities for these changes.