The formation of Chartered Accountants in Colombia over the Internet

This study tries to present an initial and general panorama of the formation of public accountants in Colombia through the Internet, through the use of e-learning platforms. Throughout this work the necessary conceptual bases will be presented to understand what virtual education is, its environment and the reason for its birth and expansion in recent years. In the second part of the article an empirical study will be carried out on the websites of Higher Education Institutions (HEIs) in the country, which offer programs and courses through the Internet or at least provide virtual support to the programs and subjects face-to-face through the e-learning platforms. Finally, the results, limitations, future lines of research and conclusions resulting from the applied analysis will be presented.