DEVELOPMENT OF THE ACCOUNTANCY PROFESSION IN THE CONTEXT OF GLOBALIZATION AND INTERNATIONALIZATION

The professional accountant is the most adequate to provide opportune information for internal and external users, in order to accelerate economical development. A modern professional accountant must combine ethics, integrity and responsibility in the financial-accounting business field and he develops concomitantly with the laws in force and the business environment. In order to reach the goal regarding global acceptance and standards convergence, it is necessary to pay special attention to the aspects about creating and strengthening the relation with the stakeholders, including the global regulation bodies, the international and regional organizations. The independent international Public Interest Oversight Board (PIOB) oversights the activities of developing audit, ethics and education standards, supports the consolidation of confidence in regulated processes and procedures.