The globalization phenomena are penetrating deeply the accounting profession. The standardization of the accounting needs to be evaluated both through the need of the standardization of the accounting methods (see IFRS) but also through the creation of a uniform base of knowledge which need to be undertaken by the accountants in the development of their profession. Since almost 20 years the international organizations like UN raised the problem of an international accountancy learning curriculum, as a benchmark for the developing world and as a model for the entire accountancy world. In this purpose IFAC has created International Education Standards, which allowed the national accounting professions to adjust their learning curricula in relation with a general accepted reference. CECCAR, the Romanian accounting body will need to use in the next period the related standards and to implement them in its own national system. In this purpose the Romanian accounting profession will be able to become generally recognized in the accounting world in general and in the European accounting world especially.