Training and evaluation by Competences of the Graduate

Training and evaluation by Competences of the Graduate

Certified Public Accountant of U.C.E.S

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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...