Resumen

Below is a comparative analysis of the curricular plans of subjects of public accounting programs accredited in Colombia of high quality, which according to the National Accreditation Council register 25 universities with this accredited program. Initially the study plans were classified with respect to five criteria: Degree awarded (professional), type of university (public or private), registration before SNIES, modality (face-to-face or distance). Subsequently, a sample of 9 programs was taken, from which some components were analyzed to establish the possible similarities and differences.