SEFAZ-MG Auditor Fiscal study plan
SEFAZ-MG Auditor Fiscal · Give each week a clear focus.
8 weeks · About 7 hours per week
Direito Tributário & Legislação Tributária Estadual de Minas Gerais (ICMS, IPVA, ITCD e demais tributos estaduais)
Map the CTN structure by writing a one-page outline of Livro I (normas gerais) and Livro II (obrigação, crédito, lançamento, suspensão, extinção e exclusão), citing the article ranges for each chapter
Distinguish, in a written table with at least 15 rows, the species of tributo (imposto, taxa, contribuição de melhoria, empréstimo compulsório, contribuições especiais) against their constitutional and CTN bases
Solve 25 practice items on obrigação tributária, fato gerador, sujeição passiva e responsabilidade (arts. 113 a 138 do CTN), logging every error with the article that resolves it
Build a comparison sheet separating ICMS, IPVA and ITCD as to fato gerador, base de cálculo and momento do lançamento under the Minas Gerais statutes
Draft a 300-word summary of the regra-matriz de incidência tributária applied to ICMS
Your checkpoint
A 6-page annotated summary plus an error log of at least 25 solved items from Domains 4 and 5, with the governing article noted for every miss
Direito Tributário & Legislação Tributária Estadual de Minas Gerais (ICMS, IPVA, ITCD e demais tributos estaduais)
Reconstruct the ICMS não cumulatividade rules from memory, then verify against the constitutional text and the state law, correcting each divergence in red
Classify 20 hypothetical operations by CST and CFOP, justifying each classification in one sentence
Explain in writing the rules for creditamento, estorno de crédito and manutenção de crédito in the Minas Gerais ICMS regime
Compute the ICMS due in 10 multi-step scenarios involving substituição tributária, diferimento and benefícios fiscais
List the ITCD hypotheses of incidência and the IPVA alíquotas applicable in Minas Gerais, citing the statutory provision for each
Your checkpoint
A worked problem set of 10 ICMS computations with full memorial de cálculo, plus a one-page CST/CFOP quick-reference card produced without consulting notes
Direito Constitucional e Administrativo & Direito Tributário
Outline the constitutional principles of limitação ao poder de tributação (legalidade, anterioridade, irretroatividade, isonomia, capacidade contributiva) with one leading STF thesis for each
Compare the general administrative-law principles of the state constitution and the federal constitution in a two-column table
Solve 30 items on organização administrativa, atos administrativos and poderes da administração, recording the legal basis for each answer
Summarize the rules on responsabilidade civil do Estado and improbidade administrativa in no more than 400 words
Trace how a tax credit is constituted, suspended, extinguished and excluded, matching each stage to its CTN article
Your checkpoint
A 4-page synthesis linking constitutional principles to concrete tax-credit outcomes, validated by scoring at least 80% on a 30-item self-test
Contabilidade Geral e Avançada & Auditoria Fiscal e Contábil
Prepare the full accounting cycle for a fictional trading company: lançamentos, razonete, balancete, demonstrações contábeis
Apply CPC pronouncements on receitas, provisões, impairment and arrendamento to five short case descriptions
Reconcile a balance sheet against a DRE and DFC for consistency, documenting every adjustment
Draft audit procedures (natureza, extensão, época) for the revenue and estoques assertions in a planning memo
Distinguish tipos de opinião de auditoria and match each to a fact pattern
Your checkpoint
A complete set of demonstrações contábeis for the fictional company plus a 2-page audit planning memo covering two assertions
Língua Portuguesa e Interpretação de Textos & Raciocínio Lógico-Matemático e Estatística
Dissect 10 long exam-style texts, labeling each paragraph by function (tese, argumento, exemplo, conclusão) and identifying the main idea in one sentence
Resolve 20 items on coesão, coerência, regência, concordância and pontuação, writing the rule that justifies each answer
Solve 20 probability and combinatorics problems, showing the sample space for each
Compute measures of central tendency and dispersion for three datasets and interpret the results in plain language
Build a formula sheet covering juros compostos, análise combinatória and estatística descritiva
Your checkpoint
A text-analysis workbook of 10 dissected passages plus a scored set of 20 quantitative items with full solutions
Economia e Finanças Públicas & Administração Pública, Gestão e Tecnologia da Informação
Explain the main theories of public finance (falhas de mercado, bens públicos, externalidades) with one Brazilian example each
Interpret the constitutional rules on orçamento público, LDO, PPA and Lei de Responsabilidade Fiscal in a structured outline
Summarize the principles of administração pública gerencial versus burocrática in a comparison table
Describe the main frameworks of governança de TI and segurança da informação at a level sufficient to answer conceptual items
Solve 25 mixed items from Domains 8 and 9 and log the reasoning behind each choice
Your checkpoint
A 5-page integrated note on public finance and public management, plus an error log from 25 solved items
Direito Constitucional e Administrativo & Legislação Tributária Estadual de Minas Gerais (ICMS, IPVA, ITCD e demais tributos estaduais) & Contabilidade Geral e Avançada
Revisit every error logged in weeks 1 to 6 and reclassify each as knowledge gap, reading error or calculation slip
Redo the 20 weakest items from each of Domains 3, 5 and 6 without consulting notes
Write a one-page cheat sheet per domain containing only the facts previously missed
Time yourself on a 40-item mixed block and record the average seconds per item
Identify the three subtopics with the lowest accuracy and schedule targeted review for week 8
Your checkpoint
A consolidated error-analysis report with per-domain accuracy rates and three prioritized review targets
Direito Tributário & Legislação Tributária Estadual de Minas Gerais (ICMS, IPVA, ITCD e demais tributos estaduais)
Complete two full timed mock exams under exam conditions and score both against the official answer key
Review every missed item from the mocks and close each gap with the governing statute or pronouncement
Recite from memory the ICMS, IPVA and ITCD regras-matrizes and the CTN credit lifecycle
Consolidate all cheat sheets into a single final review document of no more than 10 pages
Simulate the final 48 hours: light review only, no new material
Your checkpoint
Two scored mock exams with a written remediation note for every error and a final 10-page consolidated review document
Milestones
Week 2: Can compute ICMS in substituição tributária and diferimento scenarios without notes, scoring at least 8 of 10 correct
Week 4: Can produce a complete set of demonstrações contábeis from a trial balance and defend two audit assertions in writing
Week 6: Scores at least 70% on a 40-item mixed block spanning all nine domains
Week 8: Scores at least 75% on both timed mock exams, with no domain below 60%