Nível de conhecimento dos contadores sobre o Inova Simples

Abstract

This study analyzed the level of familiarity of accounting professionals with the legal framework of Inova Simples, an instrument created to simplify the formalization of innovation-driven companies in Brazil. Considering the accountant’s relevance as a strategic agent in supporting startups, the research sought to understand whether these professionals are prepared to operate effectively within this new regulatory environment. The main objective was to assess accountants’ knowledge of Inova Simples. Specifically, the study aimed to identify the main knowledge gaps, understand professionals’ perceptions of the regime, and propose measures to support their training. A quantitative, descriptive, and exploratory approach was adopted, using a structured questionnaire with 23 questions. The sample consisted of 38 valid responses collected between December 2024 and June 2025 through broad digital dissemination. The results show that participants have a low level of knowledge about Inova Simples. There was evident unfamiliarity with operational procedures, legal benefits, and technical aspects of the regime, such as INPI registration, criteria for opening and closing companies, and experimental commercialization. Most respondents reported not feeling prepared to guide clients regarding the adoption of Inova Simples. It is concluded that the inclusion of this topic in accounting education and professional development programs is essential to disseminate knowledge on the regime and strengthen the strategic role of accountants, contributing to the development of innovation in Brazil.