THE ROLE OF A FOREIGN LANGUAGE IN THE BUSINESS COMMUNICATION OF A PROFESSIONAL ACCOUNTANT

The article examines the growing role of foreign languages in the professional activities of accountants in the context of economic globalization. The aim of the work is to determine the impact of language skills on the effectiveness of communication, compliance with international standards and expanding career opportunities for accounting professionals. The research used an analysis of scientific sources, comparative and systematic approaches to studying the relationship between language competence and professional activities of accountants. It was found that knowledge of foreign languages is not only an additional advantage, but also a strategic asset that helps build trust with clients, improves the quality of financial information, ensures compliance with international norms and standards, and also opens up new opportunities for employment and career growth. This article examines how knowledge of foreign languages improves relationships with clients, promotes international orientation to rules and opens up career opportunities for professional accountants. Experts recognize the multifaceted role of language in accounting, which allows them to better position themselves to thrive in an increasingly connected world. Particular attention is paid to analyzing the impact of language skills on the development of intercultural communication, building effective business relationships and increasing the competitiveness of accountants in the global labor market. It determines why knowledge of foreign languages is not just an additional advantage, but a strategic asset for an accountant. The article substantiates that proficiency in several languages allows accountants to effectively interact with multinational clients, interpret financial documentation, comply with regulatory requirements of different jurisdictions and participate in global professional networks. It concludes that the need to integrate language training into the professional education of accountants as an important component of their professional competence and successful adaptation to the requirements of the modern market.