“…From the reading and analysis of this work we can conclude, in a general way, that the two hypotheses that we wished to test are confirmed. Specifically we confirm, coinciding with Brown (2011), Estima and Mota (2015), ICAEW (2015), and Kim et al (2016), among others, that the degree of knowledge that Spanish professionals have about the new accounting regulations increases in general with the passage of time and the development of the same regulations. And, on the other hand, and in this case coinciding with Milanés and Texeira (2006), Marín et al (2008), and Beusenlinck et al (2017), among others, that the degree of knowledge of professionals about the new accounting regulations in Spain, although increasing with the passage of time, is determined by the type of problem they face.…”