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Studies & Degrees in Public Accountant

A public accountant is a professional who prepares, examines and certifies the financial information of companies, public bodies and individuals. In Latin America the degree is called Contador Público or Contaduría Pública, and in the United States the equivalent licensed professional is the Certified Public Accountant (CPA). Students learn financial and cost accounting, auditing, taxation, commercial and tax law, finance and information systems. The Pontificia Universidad Javeriana in Colombia describes the discipline as the preparation, analysis, assurance and communication of financial and non-financial (sustainability) information.

What sets the public accountant apart from a general accounting graduate is the legal role. In Argentina, for example, national law requires the title of Contador Público for accounting opinions that serve judicial or administrative purposes or that are intended to attest to financial statements.

Qualifications and levels

In Latin America the qualification is a first university degree that leads directly to the professional title. Duration varies by country:

  • Argentina: five years. At the Universidad Nacional de La Plata the degree has 32 compulsory subjects, a seminar and a supervised professional placement, with 3,044 hours spread over five years. The Universidad Austral also sets five years.
  • Colombia: eight semesters. At the Pontificia Universidad Javeriana the programme has 140 credits and takes around four years. The Institución Universitaria CESMAG also sets eight semesters and includes courses in statutory auditing (revisoría fiscal) and a professional placement.
  • Mexico: at the Universidad de Sonora, the Licenciatura en Contaduría Pública normally takes eight semesters, and graduation also requires completing the university social service.

In the United States the route has two steps: a university degree and a licence. According to the U.S. Bureau of Labor Statistics, accountants typically need a bachelor's degree in accounting or a related field. CPAs are licensed by their state's Board of Accountancy after passing a national exam. All states require CPA candidates to complete 150 semester hours of college coursework, which is 30 hours more than the usual four-year bachelor's degree. Many schools offer a five-year combined bachelor's and master's degree to cover this, although a master's degree is not required. Tennessee Tech University, for example, offers a hybrid Master of Accountancy in which students prepare for the four parts of the CPA exam as part of the programme.

Where to study it

SpainExchange lists 15 active schools for this subject. Colombia, Mexico and Argentina have three each and Chile has two; the United States, Ecuador, Venezuela and France have one each.

The Latin American programmes are taught in Spanish, which makes the subject accessible to Spanish-speaking students from other countries. Some universities combine the degree with a second one: at the Universidad Austral, students can share courses with business administration, business economics or digital business and graduate with both titles.

Because the profession is regulated country by country, the place of study matters more than in most business subjects. The curriculum is built around national tax, commercial and accounting rules. In Argentina, practising requires registration with the professional council (Consejo Profesional) of the jurisdiction where the accountant works. A student who plans to work in a different country from the one where they study should check in advance how that country recognises foreign degrees and which registration or licence it asks for.

Careers

Public accountants work in accounting and audit firms, in the finance departments of companies, in public administration and as independent professionals. The Universidad Austral lists internal or external auditor, accounting and financial analyst, controller and cost and budget specialist among the roles of its graduates, and notes that the title allows independent practice. The Universidad de Sonora mentions financial auditor, cost accountant, comptroller and tax and financial adviser. In Colombia, the Pontificia Universidad Javeriana adds forensic auditor and statutory auditor (revisor fiscal).

For the United States, the Bureau of Labor Statistics counted about 1.6 million jobs for accountants and auditors in 2025, 21% of them in accounting, tax preparation, bookkeeping and payroll services. It projects employment to grow 5 percent from 2025 to 2035. An accountant who files reports with the Securities and Exchange Commission must be a licensed CPA.

Frequently asked questions

How long does it take to become a public accountant?

Five years in Argentina at the Universidad Nacional de La Plata and the Universidad Austral, and eight semesters at the Pontificia Universidad Javeriana in Colombia and the Universidad de Sonora in Mexico. In the United States, CPA candidates need 150 semester hours of college coursework.

Is a Contador Público the same as a CPA?

The roles are similar, but the qualifications are national. A Contador Público holds a university degree that is also the professional title. A CPA holds a state licence obtained after a degree and a national exam. One does not automatically replace the other.

Do I need a master's degree to become a CPA in the United States?

No. According to the Bureau of Labor Statistics, many schools offer a five-year combined bachelor's and master's degree to reach the 150 hours, but a master's degree is not required.

Can I practise in another country with my degree?

Not directly. The profession is regulated by each country, and in Argentina, for example, registration with the professional council of the jurisdiction is compulsory. Ask the authority of the country where you want to work before enrolling.