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The article describes the outcomes of the project whose purpose is – onthe base of "Draft for a common statement" – to state generally acceptedrequirements for professional competence of managerial accountants andcontrollers.The important part of the project is empirical research focused onchanging requirements on managers and controllers and mapping actualsituation in the Czech Republic in this area. The research comparesopinions of two groups of respondents – experts who are responsibledoi:10.18267/j.efaj.109 fatcat:jgk55tnozzbk3gvo5dbtvk7l54