The Brazilian commercial Code, in 1850, started to compel book amanuteno and bookkeeping for traders, from there then, had discipline to deoferecer it of Commercial accounting, in the Commercial Institute of the Riode January, appeared in 1863, so that the traders were practise preparadospara it of the accounting. Passed seven years, dedecreto happens for way the first regulation of the countable profession in Brazil, that passes to areconhecer the first regulated liberal profession in the parents. In this they perodoforam given to the first steps route to the perfectioning of the area. In the contadoriapblica it was only transferred to admit keep-books to it that had attended a course lessons decomrcio, created in 1863. The exercise of the profession required to cartermultidisciplinar.

(VENCESLAU, 2007) to be keep-books terconhecimento of the languages was necessary Portuguese and French, performed with care calligraphy and, maistarde, with the arrival of the typewriter, to be efficient in the tcnicasdatilogrficas.