Many of the students who enter an academic program of Public Accounting go through a series of experiences on bookkeeping and Public Accounting as a profession that help shaping their concept of reality, both about accounting and about the profession. These experiences enrich their stock of knowledge, but also create obstacles to the construction of rigorous knowledge. From a phenomenological perspective, particularly from the phenomenological sociology of Alfred Schutz and in light of the thought of the epistemologist Hugo Zemelman-Merino, the aim of this paper is to reflect on the attitude of Public Accounting students, in particular the beginners who have had a first experience with the discipline and profession, whether in their training in technical institutes or in professional practice.