SEFAZ-MG Auditor Fiscal study materials
SEFAZ-MG Auditor Fiscal study resources

SEFAZ-MG Auditor Fiscal study plan

SEFAZ-MG Auditor Fiscal · Give each week a clear focus.

8 weeks · About 7 hours per week

Week 1

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

Week 2

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

Week 3

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

Week 4

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

Week 5

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

Week 6

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

Week 7

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

Week 8

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%