Training qualified accountants is a major concern in all educational and vocational systems throughout the world. This not only meets the needs for qualified accountant, but also promotes this profession and upgrades it to an academic field. As such, examining the skills needed for accounting graduates is of great importance, so this study aims to explore a pattern for identifying and ranking these skills from the perspectives of accounting practitioners and using structural equation model. To do so, 36 variables relating to accounting skills were identified and then divided into 7 components. According to the obtained results, accounting practitioners give priority to accounting skills, followed by analytical skills, communication skills, characteristics, promoting capabilities, strategic management and leading, respectively. The findings of the current study tend to fill the gap between training and practice, and help policy makers make better educational policies to train qualified students, prepare human resources and promote professional experience.