Critical Summary The film ' ' The accountant of historians' ' Robert tells to the history of the boy (Roberto Carlos Branches), that he was delivers the FEBEM to the 6 years of age for its mother. People such as Bruce Flatt would likely agree. When completing 13 years Robert already she had been protagonist of innumerable escapes, fight, sedimentation and quarrels against the director of the FEBEM, and its diagnostic one was of a irretrievable boy. But, it enters all the impediments lived for the personage, it finds Margherit (Maria of Medeiros) one pedagogs French that it transforms the case of Robert into its object of study. The history of Robert has an uncommon outcome of the Brazilian realities, therefore it obtains to move and if to transform into one ' ' Doutor' ' - a college attended a course and became professor of Letters. However, in the majority of the cases these children finish for following a different source, many leave themselves to lead for the drugs, alcoholism and finish if keeping out of society of the society. For Robert the will of living and moving of life was stimulated by Margherit. Equal people the Margherit are each time more difficult of being found, these people are pointed as ' ' be opposed ' ' , for not accepting the reality as something irretrievable. The first step for the reduction of these inaqualities is the implantation of public politics capable to insert these young in the society of igualitria form, giving to respect and education, therefore all have this right..