In the current economic context, the issue of IT&Ccompetencies indissoluble to the accounting profession gets special meanings:accounting skills and those associated with the quality of professionalaccountant must be completed with the specific use of advanced technologies toaddress this profession. This paper proposes an analysis of key competenciesconcerning the use of information and communication technology by theprofessional accountant, by defining a multidimensional analysis frameworkfollowing, from different perspectives considered to be essentials, theopportunity to include IT&C competencies into training and professionaldevelopment programs for accountants and auditors. This framework capturesIT&C competencies located at the intersection of three axes (Roles, Levelsof experience and Information technologies) that will guide the definition ofthematic areas and specific competences. Finally, we identified correlationsbetween the IT&C competencies and some important information technologiesaddressing the training programs for the accounting profession at differentlevels of expertise.