In consideration of the economic and financial importance of the accounting, the role and responsibility of the accounting specialists, theprofessional Accountant's Day has been officially celebrated in the Republic of Moldova starting from the 4th of April 2011 [1, p.17]. Why the 4th of April? It is on the 4th of April 1995 thatthe Moldovan Parliament adopted the first Accounting Law (no. 426-XIII). Thus, the supreme legislative authority of our country acknowledged the public nature and importance of the profession of accountants. Our research aimed at investigating the relevance of accounting in the business development and the accountant's role in thecurrent economic context. This article is an investigation based on the normative accounting frame work regulating the methodology for data collection, processing and utilisation by entitities operating in our country. In addition, this article refers to a generalisation of the author's own experience in the field of academia and the world of work. Therefore, the authorsisseeking to provide answers to the following qustions: What  are the qualities and the  role of  an accountant  in the  current economic context? Is the accountant a strategical partner for a successful business project? Should the accountant beviewed as the profession to be practiced preferably by junior or senior specialists, by men or women?