An important role in the accounting profession is information quality. The qualities and timely accounting information contributes to an effective managing of the enterprise and to the increase its market value. The quality of accounting information served as object of study for many academics. During the communication process the concept of information quality aims at three stages: the representation of reality and quality; formation of meaning and information transmission. Standardization bodies have been concerned over time about the definition of accounting quality information criteria. Thus, their classification according to their decreasing importance should be: comprehensive, relevant, reliable, comparable, objective, cautious.