Along with the development of globalization and the constantly competing economic environment, the conditions for the functioning of enterprises, also in the financial area, have changed significantly. They mainly concern a significant increase in the role of transnational corporations that use complex settlements and new financial instruments. This requires the constant deepening of knowledge and improvement of skills in the field of accounting, financial reporting and broadly understood finance. In this context, the role of basic financial market institutions is also changing, especially those related to the supervision of the security of economic transactions. Studies in the field of accounting and financial managementeducate specialists who have advanced, specialist theoretical and practical knowledge in the field of economics and finance, accounting and financial management, reporting, auditing, financial analysis, elements of tax optimization, as well as in mathematics and legal sciences.