The purpose of this text is to consider all the factor about the formation of a certified public accountant in the countries which have a capitalist economy and also have common economic and political variables, highlighting the effects of these variables in the professional ethics and critical thinking of the accounting professionals; and then to propose a theoretical framework which could come up to talk about problematic issues like the education and accounting. The result of this discussion tries to define the economic context in which you can find the practices of the accounting profession and identify the events which could affect the educational development and the professional training of the students. Finally, it proposes arguments viewed from the critical and interpretive perspective to improve the appropriation of the professional ethic, critic thought and investigation about the formation of the accounting professionals.