| Summary: | The present work proposes a bibliographical review elaborated about how the Brazilian model of institutional evaluation can deal with the active methodologies, for that, it was compared to the North American and European models of institutional evaluation, exposing the similar points between them and their divergences. Starting from the training, it was also observed as an assessment of the accounting professional, through certifications that perform the exercise of the profession (a), seeking observation as well as the methods activated to display skills used by market participants. Therefore, it serves as a positive indicator for its use, while observing how it accredits also in tornadoes, it is possible to observe whether the evaluated methods use as indicators of the skills and abilities used by the actions and methods used by the HEIs. Regarding institutional evaluation, observe if the Brazilian model ends up sharing similarities with the European and North American model. Regarding the accreditation of the accounting professional, or Brazilian model, when compared to the North American has a lower degree of adherence and skills of the skills used by the use of active methodologies, or that ultimately raises questions about market expectations about accounting professional.
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