From Professional Profile to Public Accountant Skills

Abstract

The research aims to analyse the curricula of programs accredited by the National Accreditation Council (CNA) to identify the competencies that professionals in Public Accounting should consolidate. It is a documentary review with a descriptive methodology and qualitative approach. The selected programs structure the curriculum by training areas and components, processes, cycles, groupings, lines of deepening, curricular organisation units, cores and by axes. In terms of competencies, they consider an integral professional who integrates knowledge, are immersed in the theories and norms that regulate the profession and the discipline, have know-how in operationalising ideas and norms, and know how to be a methodical citizen with values and ethical and social responsibility. In such a way that they can advise the top management, and generate public confidence.