LEVEL OF KNOWLEDGE AMONG ACCOUNTANTS REGARDING THE INOVA SIMPLES REGIME

Abstract

This study analyzed the degree of familiarity among accounting professionals with the Inova Simples legal regime, an instrument aimed at simplifying the formalization of innovative companies in Brazil. Given the relevance of accountants as strategic agents in supporting startups, the research evaluated whether these professionals are prepared to act within this regulatory scenario. The main objective was to measure the level of knowledge in the field, mapping gaps in understanding and perceptions of the regime. The methodology adopted a quantitative, descriptive, and exploratory approach, using a structured questionnaire with 23 questions, which obtained 38 valid responses between December 2024 and June 2025. The results demonstrate that knowledge about Inova Simples among participants is low, highlighting a lack of awareness regarding operational procedures, legal benefits, and technical aspects, such as INPI registration and experimental commercialization. Most respondents stated they lack the training to advise clients on adhering to the regime. It is concluded that incorporating this theme into accounting education and professional update programs is fundamental to expanding the strategic role of accountants, directly contributing to the strengthening of the innovation ecosystem in the country.