摘要：The role of SMEs in our society has become increasingly important as creators of employment opportunities and as key players of the local and regional prosperity. The changing environment in which the enterprises operate as well as the limited resources, emphasize the role of the professional accountants as main consultants for the enterprises. The present study aims to highlight the role of professional accountants as consultants, namely to provide the best services in the financial, accounting, fiscal, human resources, etc fields, offering solutions that help the enterprises to improve their activity by increasing the efficiency and productivity, giving them a quality product by extracting from the legal and financial chaos, practical solutions for the problems they are facing.
