Currently, the labor market is becoming more demanding, this happens due to the high competition that exists between companies; Thanks to the development of technology, many companies have become known in a relatively short time, entering to compete with big brands that have dominated for decades. For this reason, companies are extremely cautious when choosing their collaborators, they investigate those who can provide value that no other job candidate can provide in their economic activity; They look for people with values, dynamic, efficient and who are faithful to the organization and its stability. Keywords: Professional Competences, Professional in Accounting and Auditing.En la actualidad, el mercado laboral cada vez es más exigente, esto acontece por la alta competencia que existe entre las empresas; gracias al desarrollo de la tecnología muchas empresas se han dado a conocer en tiempos relativamente cortos, entrando a competir con grandes marcas que han dominado desde hace décadas. Por esta razón, las empresas son sumamente cautelosas al momento de elegir a sus colaboradores, indagan a quienes puedan aportarle un valor que ningún otro candidato al empleo pueda aportarle en su actividad económica; buscan personas con valores, dinámicos, eficientes y que sean fieles a la organización y estabilidad de la misma. Palabras clave: Competencias Profesionales, Profesional en Contabilidad y Auditoría. ABSTRACT Currently, the labor market is becoming more demanding, this happens due to the high competition that exists between companies; Thanks to the development of technology, many companies have become known in a relatively short time, entering to compete with big brands that have dominated for decades. For this reason, companies are extremely cautious when choosing their collaborators, they investigate those who can provide value that no other job candidate can provide in their economic activity; They look for people with values, dynamic, efficient and who are faithful to the organization and its stability. Keywords: Professional Competences, Professional in Accounting and Auditing. Fecha de recepción: 20 de mayo de 2021; Fecha de aceptación: 15 de junio de 2021; Fecha de publicación: 09 de julio de 2021.