Most professions will change or disappear altogether as a result of digitalization. While some
professions will disappear completely, others will continue to grow, and it is also possible that additional
professions will emerge in the future that we do not currently know about. Numerous technological
advances impacting the accounting industry are forcing accountants to acquire essential digital skills and
competencies to ensure their survival. This study, therefore, seeks to investigate the level of digital
competencies among postgraduate accounting students. Online questionnaires were distributed to 440
registered postgraduate accounting students in a Malaysian comprehensive university. Mean analysis
shows moderate to high scores on items measuring the components of digital competence. In addition, the
results show a positive moderate relationship between media literacy and digital literacy, while a positive
strong relationship was found between information literacy, information and communication technology
literacy, and digital literacy with digitalization. The results shed light on the level of digital competencies
of accounting students after graduation, which helps to assess how digital competencies affects the
digitization of the accounting profession. Future research could be extended to include students from other
universities and accounting practitioners to improve the research findings