There have been a lot of strong movements in the field of accounting during the last years, which implied changes in the accounting education. The accounting profession gets new valences as a global profession, and due to this fact professional organisms have to focus all the resources on educational activities, in order to maintain them at the highest level. In this respect, the main professional lines are subjects of International Education Standards (IES) and Education Professional Guidelines. 
 
The theme of the research is centered on accounting education, from various points of view. The objectives of the research are:
To identify the international reference points concerning accounting education;
To determine the role of international professional organizations involved in the Romanian accounting education framework development;
To analise the steps made by Romanian accounting education system in order to harmonise with the international profession requirements on two levels: university and professional levels; 
To identify the national actors involved in the accounting educational process.
 
The paper developed a historical analysis on the evolution of standardisation, which ended in the birth of the international framework on accounting education due to IFAC and IAAR.
 
The research began with an analysis of the IES and the European Directives, centered on their content and the degree of compatibility. The conclusion of the analysis should be the existence of an international and unanimous core, to establish the competence and qualifications an accounting professional should have on different levels of their educations. 
 
Afterwards, the paper determined the degree of implication of international organisms in the Romanian accounting education development. The conclusion of this idea would be that the most important contributions refer to the World Bank, through the REPARIS and ROSC programmes, SEEPARD through organised seminars and workshops and through GAE (Global Accountancy Education) programs. CECCAR, the national organism involved in accounting education, played an active role as IFAC and SEEPARD member in the dissemination process of their work results.
 
On the other hand, the economic institution of higher education passed through a complex transformation process with the purpose of adopting the specific international requests specified by the Bologna process. Due to this fact, AFER was founded in 2005. For this reason, in 2005, was founded AFER (Romanian Economics Faculties Association), whose goal is to develop and improve the higher education system according to the actual European tendency. AFER established the competencies for licenses and post universitar studies based both on IESs and the 8th European Directive and on the guidelines provided by CECCAR.    
 
In order to ensure the institutionalized framework, the Romanian government has created two organisms: the National Board of Accounting and Financial Reporting and APARD.
The contribution of the research consists in drawing a comprehensive picture of the accounting education in nowadays Romania, with a distinctive reference to the harmonisation process with IESs, both on higher education and on professional level.