As a result of the spread of the COVID-19 pandemic, restrictive measures have been introduced in Russia, as in other countries of the world, among them the suspension of the activities of a large number of enterprises, including small and medium-sized enterprises. According to available statistics, in Russia about 10% of graduates of higher education institutions in the field of accounting and economics run their own business or participate in family business. In this connection, priority should be given to disciplines that will provide knowledge and skills on the narrowly focused aspects of the activities of students of higher economic registration institutions, emphasizing the competencies of their chosen future profession. It is also important to identify those segments of small and medium-sized businesses that have been most affected by the quarantine. Research into the impact of the temporary suspension of the work of small and medium-sized business organizations, as the most sensitive segment of the economy, is impossible without a simultaneous analysis of measures to support small and medium-sized businesses by the State. One of the main challenges facing the Government is to increase the number of small and medium-sized businesses. This is because small enterprises, as an important part of the economic structure, increase the flexibility and adaptability of the economy, promote competition, create a special innovation environment and foster social stability, Promote the transition to a resource-efficient type of economic growth. Therefore, the comprehensive approach to education of accounting specialists in small and medium-sized enterprises, as described in our study, should be based on the disclosure of specific aspects, expressed concern about the possible prospects for the recovery of the economic sector in question.