The aim of this article is to present the panorama of the teaching of Accounting Sciences in the third sector (TS) in the Accounting course in view of its prominence and growth, it is expected that higher education can prepare the professional to act with the recent changes gives TS legislation, preparing useful and transparent information for its users. To achieve the objective, the offer of disciplines in higher education institutions (HEIs) in Brazil was verified. The empirical study of an applied nature, has as exploratory methodology analyzing the curriculum available in the pages of 77 public HEIs, being analyzed 62 subjects offered on the TS. The results indicated that the TS course is not offered in all HEIs in Brazil, those that have it available as an elective course (optional). The research highlighted that among the HEIs studied, UNIFESP offers the TS discipline with the high...