Computer programs (software) represent the intangible part of the computer, which includes the data and programs on the computer, which makes it an integral part of long-term intangible assets. This alone determines the way in which this type of property is regulated, and includes the two most important standards: Croatian Financial Reporting Standards and International Financial Reporting Standards, although other standards related to specific situations of this type of property are also mentioned. Based on a review of regulatory regulations and the ways in which software is handled and looked at, it is also necessary to state how precisely using software one can create and gain insight into the future of the development of the accounting profession, which was achieved in the work, but also set as the ultimate goal of this work. An insight into the future of the development of the mentioned profession was obtained by comparing the software of two companies, the difference between which is the method of acquisition, which provides information on how more and more companies at the beginning of business or later choose software purchased on the market due to the increase in maintenance and investment prices, as well as more frequent needs for investment and development. The previously highlighted is characteristic of smaller environments and places such as the city of Nova Gradiška, which was taken as an integral part of the research in order to obtain a broader picture of the development of the profession, and the aforementioned was achieved by highlighting the number of companies in this activity in the city and the corresponding county in order to obtain the share that the guard has in relation to the county. As a result of research and observation, it is stated that the further development of intuitive programs will lead to a reduction in the number of accountants who will fully take on an advisory role, while almost anyone will be able to perform daily tasks, which will save the necessary money for the maintenance and development of the advanced software they use. In addition to the reduction in the number of accountants, there is a possibility of change in the education sector regarding the merger of accounting and programming as a way of creating a new level of employees in view of the growth of the software market. Changes are inevitable.