The Continuous Professional Development of Accounting Professionals and the Impact on the Valuation of Accounting Information

Abstract In the accounting profession, continuous professional development and lifelong learning are essential if we consider the increasingly advanced demands of internal and external users of financial and accounting information. It is certain that professionals who do not have and do not constantly update their necessary general and specialized knowledge will no longer find their place in an increasingly competitive market. The paper highlights, based on bibliographic resources, the fact that national and international professional bodies implement training and professional development programs in accordance with the “International Education Standards” issued by the “International Accounting Education Standards Board”, an independent organization within the “International Federation of Accountants”. Using the selective research, we analyzed the interest of accounting professionals to develop professionally considering the need for continuous training in the conditions where accounting information is indispensable in the decision making process and the financial – accounting field is one that is constantly changing.