In order to build a critique vision on the incoherence of creative accounting in Brazilian public sector, many texts were studied. We concluded that the identified irregularities on “Relatório e Parecer Prévio sobre as Contas do Governo da República”, made by TCU in 2014, may not be aligned with creative accounting practices because this involves a process which accounting norms are manipulated to create a scenario which favor an entity and the Government practices were different.