In rapid changes and developments that are a daily occurrence, a need to change educational activities and practical prescriptions to suit all circumstances to the major challenges to be faced are compulsory and the institutions of higher education are forced to modify their educational activities and practical prescriptions to suit all circumstances in the present and future, of particular concern and priority to the major challenges to be faced. This is a permanent contact with all sectors

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... t are interrelated with the profession and to alert appropriate investigative processes and target new services arising from the development of traditional exercise increasingly renewed but always with due respect for the ethical commitment. This paper aims to review the interrelated subjects in the era of public accounting ant its background comes as well.