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The dematerialization of accounting documents and information exchanges is an omnipresent reality that is progressing more and more in the world with the development of information technologies and the increased use of computer tools for the processing, production and presentation of financial and accounting information. The implementation of a dematerialization project within organizations must be done in compliance with the legal regulations in force, while respecting the technical, operational and organizational aspects related to the dematerialization process. The implementation of such a project requires the intervention of a professional, with the necessary skills to successfully complete such a project. The dematerialization of accounting documents and information exchanges will also have an impact on the work of the audit. It is in this context that the impact of the dematerialization of the accounting documents on the jobs of the Chartered Accountant was presented.