THE DIRECTIONS OF PROVIDING THE SOCIAL MISSION OF SPECIALISTS IN ACCOUNTING AND AUDITING

Abstract

The article reveals the social significance of the professional activity of accounting and audit professionals as the most important component of the formation of informational support for economic decision-making; proves the importance of professional organizations in the development of the profession. It shows the necessity of participation of professional organizations in the formation and provision of qualification characteristics of specialists at the stage of their training in higher educational institutions and further professional activity. The article discloses the activity of the World Bank in forming professional community in the countries of the Eastern Partnership by changing the regulatory requirements for professionals and changing curricula of higher educational institutions along the lines of the professional organizations requirements. It cites the example of the Economic Academy of Moldova which has passed the way of accreditation of nine disciplines in ACCA. The conclusions are drawn regarding the ways to achieve the social mission of the profession of accounting and auditing in Ukraine.