PUBLIC COUNTER Public Accountant

Profile The career of Chartered Accountant will tend to form a graduate with knowledge, skills and
abilities for:

Intervene in the design and evaluation of the functions of planning, coordination and control of
public and private entities; Intervene in the definition of missions, objectives and policies of the
organizations, following an adequate methodology for decision making and incorporating ethical
values to the fulfillment of their social responsibilities towards the community; Intervene in the
implementation of structures, systems and administrative-accounting processes; Intervene in the
design of information and decision systems for the achievement of the organization's objectives;
Intervene in the preparation and administration of budgets, project evaluation and financial
feasibility studies in public and private companies; Design and implement management control
systems and operational audit; Integrate interdisciplinary teams with other areas of knowledge; To
act as an expert, administrator, auditor or arbitrator in a judicial environment; to rule on the
reasonableness of accounting information intended to be presented to third parties, to perform
external audit tasks; to participate in the design of tax policies; to advise in relation to the
application and interpretation of tax legislation; to intervene in the constitution, merger, spin-off,
transformation, liquidation and dissolution of companies and associations; To diagnose and evaluate
the problems related to the measurement and registration of the operations of the economic unit in
its financial, economic and social aspects, both in the public and private sectors; To design,
implement and direct systems of registration and accounting information; To execute the tasks
reserved to his profession in accordance with the legislation in force.

Training The basic subjects in number of twelve aim to give the student an introductory training to
the major areas that make up the future professional work of public accountants, supported by a
methodology of approach to social sciences where there is a balanced proportion of mathematical
tools in the order of 25%, the economy in 17%, The humanities in the 33%, and the remaining 25%
share it between the accountant, the administration and the legal sciences, that opens the essential
panorama to him to enter in the wide field of the superior stage of the career that will facilitate him
to work in independent form or under relation of dependence with absolute security and particular
skill.

Professional field The professional field is vast, diversified, and of significant relevance in all that
refers to the analysis, planning, organization, implantation, and control of activities of the integral
business management in the administrative, accounting, judicial, tax, etc. scope, which includes the
implantation of policies, systems, methods, procedures and other modern means that facilitate the
process of registration and information for external as well as internal or managerial users. To such
effects twenty subjects properly designed for the second professional tranche in a proportion of 25%
for the accounting area, 20% for the legal sciences and 55% as a whole for administration and
computer science, economy, finance, taxes, specialized seminars and optional subjects that facilitate
a special opportunity to acquire knowledge of high technical content of any of the careers that the
Faculty offers, contribute to the student of this superior level of the career, the deepening of his
knowledge that facilitates him to penetrate with security in the entrails of any public or private
entity, whether they pursue profit or not, for the effective and efficient management of their
administrative areas - accountants in a relationship of dependency or as independent professional
and management control that ensure the success of their management, whether in executive
functions (directives and management) or middle or operational commands or control (trustee or
internal or external auditor).

The activities that are carried out respond to the specific knowledge received that begins with a
wide versation for the design of the accounting systems, the implementation of the structure and
administrative-accounting and financial functions of the organization with the support of the
appropriate computer tools. The preparation, analysis and issuance of accounting statements, costs
and fiscal and social security, the supervision of management through both internal and external
audits making and signing all types of accounting statements, the verification of the correct
liquidation of tax obligations and everything related to the operation of the entity, whether as an
internal agent or senior executive, as well as trustee of companies and external consultant for the
management of contracts and bylaws of any type of companies, conducting inventory surveys that
serve as a basis for business transfer operations and goodwill, and as an assistant to justice in
aspects of expertise and in the tasks of insolvency proceedings and bankruptcies. The most
developed activities are those related to internal and external audits, environmental audits,
management audits, pension and tax audits, in addition to everything related to the design,
management and implementation of the accounting systems of both public and private entities and
those of an expert nature in all judicial jurisdictions. The less developed ones aim at deepening
management accounting conceived as an information and control system superimposed to make
compatible the objectives with their fulfillment, the formalization of prospective accounting
statements that help companies to foresee the future following in real time the life cycle of their
products and services through prospecting boards that facilitate to supervise by means of result and
adaptation or strategic indicators, the internal and external management of any entity with the
solvency and responsibility that only an accountant can offer to the community. Likewise, the
financial area, through comprehensive advice on markets and adequate financing instruments, as
well as the computerization of accounting and management tasks, present important and hopeful
work veins.

Modalities for carrying out professional activities Given the conditions of interdependence of the
activities, except for the specific ones that regulate the incumbencies of the public accountant that
require the external presence of the accountant, such as that of designing and issuing an opinion on
all types of economic, financial and tax reports, and management and intervening in compulsas and
expert opinions that give public faith - hence its name -, all the aforementioned business
management activities are possible to perform independently (syndicates in joint-stock companies
or in bankruptcies and bankruptcies and external advisors) or in a relationship of dependence (area
manager or senior executive). Due to the high variety of knowledge, the public accountant can
therefore act effectively, as can be seen from the preceding paragraph, in any type of public or
private entity, whether for profit or not.

Job placement The public accountant has had fewer restrictions because, due to the variety of
knowledge provided by his career, it makes it easier for him to fit perfectly into the internal or
external tasks of any company, such as advising on tax or social security matters, auditing financial
statements, carrying out internal and management control, and intervening in expert opinions,
liquidate breakdowns in transport in general, intervene in business transfers, in the constitution,
merger, spin-off, dissolution and liquidation of any kind of company and the assignment of social
quotas, administer properties and so many others that are always necessary to cover even via
temporary work contract of professional performance. Given the broadening of requirements,
public accountants are increasingly required to pay attention to the public faith that their opinions
deserve in matters that are their own both at the legal level and specific knowledge such as
accounting, economic, tax, labor and management control.

Career perspective The future of the career goes through a stage of accentuated specialization and
through a current of restructuring that aims to separate more conveniently the field of labor
preparation to act in relation to dependency as area manager or senior manager, from the
independent professional as auditor or tax advisor or entrepreneur in general, highly specialized in
the area of taxation and advice on the strategic management of businesses. To such effects our
Faculty is dedicated to the update of the curriculum of the career to adapt it to the new realities
demanded by the labor and professional market and of the performance in the MERCOSUR, which is
one of the natural areas where our graduates must specialize in the very short term.

Curriculum: Certified Public Accountant

General Cycle: presents two sections of 6 subjects each.

First Tranche: Common Basic Cycle Mathematical Analysis I, Economics, Sociology Social Sciences
Methodology, Algebra, General Economic and Social History

Second tranche Statistical, Accounting Theory, Economic and Social History Argentina,
Microeconomics I, Institutions of Public Law, General Administration At the end of this cycle a
Diploma of General University Studies will be awarded with the mention that is resolved in a timely
manner.

Professional Cycle: professional training in the field of the career.

First tranche Private Law Institutions, Administrative Systems, Information Technology, Financial
Calculation, Macroeconomics and Economic Policy, Financial Administration

Second Tranche Management and Costs for Accountants, Accounting Systems, Patrimonial
Accounting, Systems Costing, Systems Labor and Social Security Law, Auditing, Tax Theory and
Technique I, Tax Theory and Technique II ,Economic Law I, Economic Law II ,Professional
Performance Judicial Seminar on Integration and Application. Elective or Elective Elective or Elective

Elective or elective subjects: The list of elective subjects is indicative; it may change partially in the
different four-month periods.

Professional Performance of the Accountant in Societies Performance of the Accountant in the

prevention of corruption and money laundering Administration of Consortiums Administration of
Health Administration of Computer Resources Administration of Tourism Administration Audit and
Control of Information Systems Commercialization Organizational Competitiveness (Advanced
Marketing) Conduct of Work Teams Social and Environmental Accounting Accounting Superior
Accounting Administrative Law (Resources) Insurance Law Economics and Administration of
Cooperatives and other Social Economy entities Public Finance Quantitative Methods Advanced
Models of Financial Administration Long-term Planning Planning and Budgetary Control Economic
Power and Human Rights Contentious Administrative and Criminal Procedures Costs for Decision
Making Seminars Syndicates Syndicates of Public and Private Companies Systems of Financial
Administration and Control of the Public Sector Decision Theory .