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Phenomena that are manifested by circumstances and that bring about changes, provoke actions or provoke motivations for inquiry through research to corroborate the incidence or impact, such as the Covid-19 pandemic, on student learning. through the use of technological platforms. This leads to formulating the following research question: What was the impact of technological platforms on the distance or virtual learning of students in the first years of the Accounting and Auditing Career at FAECO in the years 2020 – 2021? The General Objective of the research carried out aimed at the following: Evaluate the technological platforms applied in the distance or virtual modality in the learning of students in the first years of the Accounting and Auditing career of the Faculty of Business Administration and Accounting, years 2020 – 2021. The population was 519 students and the selected sample resulted in 148 students.
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