Today's enterprises as in line with technical and economic developments need more human resources than ever before to adapt to quality developments in both bureaucracy and business life. Internship process is start especially for accounting profession at high school level and at the undergraduate or associate level. In this internship process, the communication of the candidates who will take the job with the profession starts and as a result of this communication, the expectations and demands of the members of the profession arise. At this point, it has been very important for the candidates to apply their theoretical knowledge to the application and practice of the education they received. In this context, it is aimed to reveal the above mentioned expectations of professional accountants who are registered to SMMM Chamber in Elazığ and Malatya provinces and to contribute to the increase in the quality of education of the candidates. The universe of the field research consists of approximately 735 professors working as public accountants and certified public accountants registered in the SMMM Chamber in the provinces of Elazığ and Malatya. In this study, the quantitative research method has been used and data obtained through the face-to-face survey technique. The main analyzes used in this study are frequency (number) and percentage techniques. In line with these tests, the main outcome of our work is that there are more expectations for practical work life than the candidates, should not avoid responsibility in business life and that they should be more prone to technological innovation and software. It is the basic framework of the study that they have the level of equipment to meet the expectations of the profession and this they are professional in this regard.
Accounting Profession, SMMM Internship, Qualified Accounting, Accounting Education