The requirements in reference to education and training for accountants and authorised accounting consultants are increasing, whereas the demands for accountancy information are decreasing. The dispensation requirement for smaller companies in reference to the establishment of an abbreviated income statement has been abolished as part of the simplification process. An abbreviated income statement means that smaller companies are allowed to merge certain items into one single item. In order to ensure quality for different users accounting information shall be established in accordance with the following qualitative properties: disclosure, comprehension, relevancy, reliability, and comparability. The aim of this thesis is to explore accountants’ and authorised accounting consultants’ view on accounting quality, based on the abbreviated income statement. With this thesis we will identify whether or not the number of years of professional experience, the size of the agency and educational background have an impact on the view, in reference to quality.