NEW PUBLIC ACCOUNTANT PROFESSIONAL PROFILE

1. ELECTRONIC PUBLIC ACCOUNTANT:

Fundamentals

The use of electronic accounting books; electronic commercial and financial documents, the electronic accounting and financial reports - financial statements - The use of hardware and software systems for the above - In sum, the use of cybernetic instruments necessary for the new Technology of Information.

2. BILINGUAL PUBLIC ACCOUNTANT:

Fundamentals

The issuance of International Accounting Standards(IASs), International Financial Reporting Standards(IFRSs), International Standards on Auditing(ISAs) and their respective authentical interpretations, originally published in ENGLISH LANGUAGE. Supporting its language responsibility, the International Federation of Accountants (IFAC) states on each  standard, the following: "The approved text of the International Accounting Standards(IASs) is that published by IASC in the English language,......". Additionally, the new University Act 30220(09/07/2014) sets up the ENGLISH language, obligatory course at every university academic degree. Both domestic and foreign languages serving university careers confirms the proposition pointed out in my research job: "Scientific Approach on Accounting" submitted at Heidelberg University Rectorate Office, Germany(November 23, 2012).

3. GLOBALIZED PUBLIC ACCOUNTANT:

Fundamentals

The International Accounting Standards(IASs), the International Financial Reporting Standards(IFRSs), the International Standards on Auditing(ISAs) and their respective authentical interpretations. Furthermore, the Asamblea Nacional de Rectores` decision making of implementing the PERUVIAN UNIVERSITY INTERNATIONALIZATION(December 17, 2012) master plan to drive the peruvian university professionals to compete with other high level professionals of other specialties and and located all over the world. So, the public accountant`s motto and/or slogan is: "Accounting profession performance beyod domestic borders"

Professional Colleges are to complete the university formation of public accountants started at university faculties of accounting and finance

Recommendation:

In line with the above and to better understand the spirit of this article, the reading of the following books and authors, is quite necessary:

a. "Future Shock" - Alvin Toffler who, approx. 70 years ago, predicted an electronic world humanity He stated in his book "The Third Wave" that electrics is the most amazing man`s  invention/discovery. Today`s events confirm such an assertion.

b. "The Age of Discontinuity" "Guidelines to Our Changing Society" - Peter Drucker writes about the 180º swerve of the world`s humanity activities. He writes for example: "The Knowledge Technologies"; "From International to World Economy"; "A Society of Organizations"; "The Society of Knowledge"

Finally, "Operations Research" course is to be inserted in every accounting science university faculty study plan, as it permits the public accountant to become an efficient and then successful high level manager, advisor and/or professional leader. In sum, the Public Accountant New Profile is: Electronic, Bilingual and Globalized.

Josè Ramìrez Carbonel - Professor at Lima Public Accountants College -