Today, more and more emphasis is placed on enhancing transparency in financial reporting. At the same time, there is growing interest in non-financial information. This is the reason for gradual evaluation of the accounting profession, the purpose of which is not only bookkeeping but also providing comprehensive information, including both tax and financial, and the processing of key success indicators and their monitoring. The importance of professional accountants and the growing demands on their expertise have begun to be more widely discussed in the Czech Republic since 2014, when the responsibility of the members of the statutory bodies was strengthened. The credibility of the accounting profession depends on how the public perceives the added value of financial professionals.

The aim of the paper is to evaluate the perception of the accounting profession in the Czech Republic by full-time and combined study students at the School of Business Administration in Karviná in connection with career choices. 1,035 students were approached during the survey, of which 709 completed the questionnaire. The survey was completed by students both from the bachelor's degree and the follow-up master's degree programs. Respondents were students of Accounting and Taxation, Business Economics and Management.

Based on the acquired nominal data, the perceptions of the accounting profession were examined using Pearson's chi-squared test and the Pearson's contingency coefficient. The dependence of the accounting profession on form, level and field of study was determined.

The type of university studies does influence the perception of whether the level of qualifications of a professional accountant is reflected in their salary and whether the economic downturn of recent years has increased the importance of professional accountants for entrepreneurs. It was also found that the perceptions of the accounting profession depends on employment.

Furthermore, it was found that the perception of the accounting profession by students of the School of Business Administration in Karviná is not dependent on the level of university studies. The results also show that the perception of the entrepreneurial risk associated with choosing a professional accountant and the impact of the economic downturn of recent years on increasing the importance of professional accountants for entrepreneurs is not dependent on the field of study.