Even if we observe an increase in regulation in the field of sustainability reporting over the last twenty years, a number of studies notes gaps in specialisation courses in sustainability, particularly in initial training courses for accounting professionals. The objective of this article is therefore to propose avenues for reflection on the integration of the question of sustainability in the initial training courses of auditors, chartered accountants and in that of the accounting profession in general. After having carried out a diagnosis of diploma courses in accounting - control - audit with regard to the European regulations on sustainability reporting and using an analysis grid based on three criteria (strong sustainability, double materiality and connectivity), we propose a conceptual framework for the integration of sustainability issues in initial training programs, thus allowing the adaptation of specialisation courses and a gradual increase in the skills of future accounting and auditing professionals in the field of sustainability.