ENEnterprise of any size or sector do need accounting for gathering, systemizing, analysing and evaluation of information. Accountants provide around 80 % of information on the enterprise according to which accounting information users makes important decisions that is why accounting and audit specialists is one of the most important and most regulated professions. Although the globalization and evolution of economics and market conditions make changes to the structure of accounting and audit services and the demand of specialists in this sphere. The purpose of the research is to evaluate the demand of accounting and audit specialists in the Republic of Lithuania. A web based survey, ranking, information systematization, comparison and summarization research methods were used for the achievement of the purpose.