This article presents the findings and progress of the exploratory phase in the process of qualitative research aimed at designing a model of academic literacy for the curriculum of the Public Accountancy Program at the Universidad Piloto de Colombia. This phase comprises three contexts of interpretation of the problem: 1) analytical matrix based on the reading of research articles that run a critical look at accounting education and are oriented to improving curricula of Accounting from the perspective of different universities; 2) Focus Group composed of teachers of the Program Public Accountant around skills related to reading, writing and orality in the performance of their academic spaces and 3) Review of communicative skills related to curriculum objects defined for the Public Accountancy Program under the institutional process of Curricular Resignification. As a result, the article condenses the foundations to focus and take -in the subsequent hermeneutical study- the design of the announced model.