The aim of the study is to examine the differences of opinion among students (n = 74) of Czech higher economic education institutions on the requirements of employers for accountants. Data collection was conducted in 2020 using a questionnaire. The data were analysed by Pearson correlation coefficient to look for relations between variables (i.e., gender, type of higher education institution, popularity of accounting, professional interest, quality of school training, importance of competencies). Gender differences and differences between students in terms of type of institution were tested by Mann-Whitney U-test. It was found that there is a need to strengthen students' awareness of the requirements of employers in the Czech and international labour market in the field of accounting practice. Gender, type of institution and popularity of the accounting subject have an influence on the perception of the importance of competences for accounting practice. Differences were found at the level of soft skills, namely in the case of effective communication and responsibility. The findings suggest the need to strengthen practical training in terms of time allocation, involvement of experts from the field, internships, as well as the modernization of the curriculum.