Requirements for the Professional Competences of Controllers in the Czech Republic: Empirical Study[Požadavky na profesní způsobilost controllerů v České republice: empirická studie]

The article describes the outcomes of the project whose purpose is - on the basis of the "Draft for a Common Statement" - to state generally accepted requirements for the professional competence of managerial accountants and controllers. The paper concludes that, despite the fact that Draft is only the first step, it brings substantial contributions: it has led to a better understanding of the differences which accompany this profession's development in different parts of globe. It enables better identification of common features, but also differences in profiles and professional orientations of professional accountants, auditors and professional accountants in business, and of managerial accountants or controllers whose quality professional development is the principle aim of this project.