English for Specific Purposes (ESP) is an approach that focuses on teaching English to students within specific areas of interest or professions. ESP emphasizes practical results and prioritizes the needs analysis process to enable effective communication in the learners' work or study domains. This paper aims to identify the need of accounting students when learning ESP. Data will be collected through questionnaires filled out by accounting students and analyzed to determine the student's needs. The methodology employed in this study involves a descriptive qualitative approach, utilizing online questionnaires that involved 20 accounting students and interviews with accounting lecturers. The findings of the needs analysis reveal students' confidence in their overall English understanding but also highlight areas for improvement, particularly in grammar-related aspects and teaching methods. The researcher suggests that further research is necessary to obtain more precise data for this study. This can be accomplished by expanding the sample size to encompass a diverse group of accounting students, thereby ensuring a comprehensive representation.