The aim of this paper is to investigate the elements of teaching skills for professors of undergraduate courses in Accounting Sciences. The professor competencies were studied in order to identify those competencies applicable to the Accounting field. Studies about Accounting Professor training are recent and are tangent to the teacher competencies. They are not dedicated to map them and identify their elements, nor even addressed how to develop them. Hence, it is important to reflect on what skills are necessary for this professor. This is the intention in the continuation of this study in depth.