Main tasks of training accountants and auditors in the digital economy era

Abstract

The article discusses the issues related to the development of the accounting profession in the digital economy, associated with the emergence of new professional competencies, as well as the transformation of the accounting profession in the new “digital” conditions. The authors examine those functional features of an accountant that are associated with changed work formats and pay attention to the psychological qualities of the individual that need to be formed when training specialists of this professional orientation.