Professional Qualification of Accountants in Czech Republic and Estonia: Are Their Certification Schemes Really Different?

摘要

The knowledge level of professional accountants is emerging issue in each economy. Change of economic environment in Central and Eastern Europe in 90s of 20th century brought new requirements on professional accountants. This paper provides the comparative analysis between accounting certification schemes in the Czech Republic and Estonia (two emergent countries from the area of CEE), which are applied on professional accountants. Those schemes are also compared to international referential (qualifications ACCA, CPA Australia and AIA). The results show very high level of convergence between Czech model and international qualification schemes.