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With the present research work, we will try to determine if the graduate of the Public Accountant Career (PC) has the necessary "competences" to develop in his working environment and with them to solve the situations that are presented to him. To this end, the concept of "competencies", often understood as "skills" or "knowledge", will be defined. Competences" will be defined and different positions on this concept, which in recent years has grown in terms of its application, will be detailed. The European vision and the importance that the subject has or should have will be briefly mentioned. It will be investigated whether we are in a position to provide students with teaching through competences, together with what it could mean for them when they exercise their profession and develop in society. An attempt will be made to link the concept under study with the products of the traditional university and to determine whether it is reasonable to apply it in the way it is understood.