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Much has been discussed on the theme "The new accounting standards as a tool for management, control and accountability" in the public sector today. Brazilian public accounting has been undergoing changes with respect to the adoption of the Brazilian Accounting Standards Applied to the Public Sector (NBCASP). Since the issue of NBCASP, with the publication of Ordinance 184/2008, issued by the Ministry of Finance, which reports on the guidelines and standards that the Brazilian public sector should follow regarding the change in the focus of Brazilian Public Accounting, efforts have focused on studies, discussions and improvements of all those involved in this process.