This research work represents the fundamental commitment of the entire academic institution, of enabling every student to have a space for their practices, by having a good performance in their working life, this responsibility is so important that the Law No. 30 of 1992 Article 6, states as one of its objectives by providing that: To deepen the comprehensive education of Colombians, within the modalities and quality of higher education, enabling them to undertake the tasks of practitioners, researchers and social service needed in the Country; with the above, we aim to create teaching spaces, which have already been developed by other institutions in the country, aimed at strengthening the academic preparation of students in public accounting, known as" Clinic Accounting "whose essence is that the students confront their theoretical knowledge with practice, confronting real situations of the profession.