Abstract
This work aims to analyze the level of knowledge of students in the Accounting Sciences course at the State University of Maringá, main campus and Cianorte campus, regarding the practice of corporate accounting, focusing on the opening and legalization of companies. The study stems from the current context of entrepreneurship growth in Brazil, driven by technological advances such as REDESIM and digital platforms that enable business formalization in a few hours. The research was conducted through a structured questionnaire with 30 questions, applied to 3rd and 4th year students who had already taken the Corporate Accounting course. The results revealed that, despite theoretical contact and practical experiences, significant gaps still exist in the mastery of legal procedures, understanding of REDESIM, and legal classification of companies. It is concluded that it is essential to integrate theory and practice in corporate accounting education, using active methodologies that bring students closer to professional reality. As a suggestion for future studies, it is proposed to expand the research to other institutions and investigate the impact of practical approaches on accounting education.