A professional accountant is essential to the success of any business. Their role is to keep a rigorous and accurate financial record of the company's business operations, which allows managers to make informed and strategic decisions for the growth and profitability of the organization. The purpose of this research is to analyze the students’ perception of the main skills and knowledge that a professional accountant should have. The data analyzed come from seventh and eighth semester students of the Technical University of Ambato in the academic period April-September 2023. The main results show that both skills and knowledge are of fundamental importance for the professional and personal development of accountants within organizations.
