SEFAZ-SP Auditor Fiscal (AFRE) study plan

Map the ICMS constitutional core (CF/88 arts. 155-156 and LC 87/1996) into a one-page rule sheet covering taxable events, taxpayer categories, and territorial and temporal incidence rules.

Solve 25 original-style questions on ICMS incidence and taxpayer classification, logging every error with the statutory article that resolves it.

Distinguish ICMS from IPVA and ITCMD incidence triggers by building a three-column comparison table with constitutional and statutory citations.

Read LC 87/1996 arts. 1-12 actively, converting each rule into a conditional 'if-tax-then-consequence' statement.

Work through ICMS non-incidence, exemption, and benefit rules (LC 87/1996 arts. 2-5 and state law basics) and classify ten hypothetical operations as taxable, exempt, or non-taxable with justification.

Compute ICMS credit and debit chains across a four-stage production chain, including credit transfer and write-off rules.

Reconcile the ICMS calculation with the accounting entries for tax on sales and purchases, recording the journal entries for each stage.

Draft a one-page note distinguishing ICMS-ST (substitution) liability from ordinary ICMS liability, citing the applicable articles.

Compile the full set of ICMS tax obligations (main obligation, accessory obligations, and the state tax document regime) into a compliance checklist an auditor would use in the field.

Apply fiscal inspection procedure steps to a simulated taxpayer case: initiate the audit, request documents, and formalize findings in a draft inspection report.

Identify the penalties and infraction classifications applicable to a missing accessory obligation, citing the state rule framework.

Solve 20 questions on fiscal inspection procedure and document the reasoning chain for each answer.

Consolidate IPVA and ITCMD rules (incidence, base, rates, and taxpayer) into the existing comparison table and verify it against constitutional text.

Explain the relationship between tax law and commercial law for tax purposes: obligations of merchants, bookkeeping duties, and the effect of company acts on tax liability.

Complete a timed 40-question mixed set on Domains 3, 4, and 5 and classify each error as knowledge gap, rule misapplication, or reading error.

Re-teach the three weakest rules from the error log in writing, in your own words, without consulting the source.

Build a flowchart linking the accounting cycle (recognition, measurement, disclosure) to the public-sector budget cycle (elaboration, approval, execution, control).

Apply the public accounting regimes (patrimonial, budgetary, and compensatory) to three sample transactions and record the resulting entries.

Compute the primary public finance indicators (primary result, nominal result, and net debt) from a supplied data set and interpret each in one sentence.

Explain the economic functions of government (allocation, distribution, and stabilization) using one concrete Brazilian policy example each.

Interpret three full-length texts under time pressure, producing an answer key with the textual evidence (line or phrase) that supports each answer.

Distinguish denotation from connotation, and inference from literal statement, across ten practice items with written justification.

Master textual cohesion and coherence devices (reference, substitution, connectors) by rewriting five paragraphs while preserving meaning.

Solve 15 logic and statistics items on propositional logic, sets, and descriptive statistics, recording the formula or rule used for each.

Apply the core administrative law principles (legality, impersonality, publicity, efficiency, and morality) to five hypothetical administrative acts and judge validity.

Analyze the administrative act attributes (presumption of legitimacy, enforceability, and self-execution) in a written case note.

Solve 15 statistics and data-analysis problems involving probability, sampling, and correlation, showing the calculation steps.

Summarize the rules on administrative improbity, bidding, and public contracts in a structured outline with article references.

Take a full-length timed simulation weighted by domain percentage and score each domain separately.

Re-audit the entire eight-week error log and resolve every unresolved item, marking any rule still uncertain for review.

Produce a final condensed review sheet (maximum three pages) covering the highest-weight rules in Domains 2, 3, 4, and 5.

Write a post-mortem identifying the three highest-yield weaknesses and the specific corrective action for each.