An Accounting Information System is generally a computer- based system for tracking account exertion in confluence with information technology coffers. The performing fiscal reports can be used internally by operation or externally by other interested parties including investors, creditors and duty authorities. Accounting Information Systems are designed to support all counting functions and conditioning including auditing, fiscal account & reporting, directorial/ operation account and duty. An Account information System is a motorized account program that keeps records for a company. The information is entered into the system and the system tracks and organizes the account information. The Accounting Information System is used to give detailed information about the company, including fiscal statements. The significance of the present study lies in the comprehensive reach of the study. The study is based on the responses of professionals, including Chartered Accountants as well as Cost Accountants who are in practice or are placed in some associations. As the account professionals directly deals with the medication and contribution of the fiscal reports, their critical opinion about the system will facilitate for the further effective use and interpretation of the AIS. The results of study help to understand the perception of professionals on utility of AIS on the different aspects like delicacy, applicability, punctuality and absoluteness; evaluation of the differences of perception of professionals on the part of AIS in the decision making, as well as evaluation of the major subsystems that contributes towards the effectiveness of AIS on Transaction Processing System, recording of fiscal sale and recognition of fiscal sale. The study also estimate the perception of the professionals based on linked aspects of Accounting Information System like statutory compliance, internal control support, internal control support, extent of professionalism displayed, and internal control security.

KEYWORDS: Professionals, Accounting, Information, Compliance, Statutory, Evaluation, trustworthy.