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The global body for professional accountants

2025 reports

Explore ACCA's 2025 policy and insights reports covering audit, finance transformation, public sector, SMEs, global economy and tax, skills and talent, sustainability and ESG, and AI and technology.

Featured report

Accountancy redefined

Accountancy is being redefined in ways that are expanding and reshaping the role of the profession.

A case study: Demystifying materiality in accordance with ISSA 5000

ISSA 5000 provides a global framework for assurance over sustainability information, including estimates and forward-looking information.

The role of professional services in strengthening Hong Kong as an international financial centre

Understand how Hong Kong’s professional services can drive innovation, resilience, talent and sustainable growth amid global change.