has been certified by a recognized national or international professional organization of accountants and auditors [e.g. SOEL, ACCA], since it primarily concerns professionals in the field, or young scientists who wish to pursue a professional career in the field. In Greece, the Board of Chartered Accountants of Greece (SOEL) is the official auditing body under Decree 226/1992 and cooperates with the World Organization of Chartered Accountants (ACCA) on the basis of a joint examination scheme Joint Examinations Scheme -JES- (Law 4449/2017).
be based on a correspondingly robust undergraduate curriculum of the institution that offers it, such as in courses, resources, etc.
takes into account the modern developments of the sector. The old classical accountant is "dead". Technological developments (e.g. digital, IT) have already been assimilated by the environment. The future lies in connecting accounting with management, in relation to auditing, corporate social responsibility and ethical leadership.