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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

Public trust in tax 2025: Asia and beyond

Asia leads global confidence in tax fairness, but trust gaps persist elsewhere in the world.

Leading with a purpose: finance professionals navigating the public sector through difficult times

28th Nov 2025

ACCA's latest report outlines how public sector finance leaders can build trust and deliver purposeful impact.

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Digital pathways playbook: Accountants as leaders in digital transformation for SMEs

25th Nov 2025

Digital transformation starts with finance: ACCA's playbook helps SMEs move from manual processes to AI with practical, step-by-step guidance.

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Combatting fraud in a perfect storm

18th Nov 2025

ACCA’s landmark report reveals the interconnectedness and fragmentation that defines today’s AI-fuelled fraud landscape.

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Understanding responsible investment: Investors’ perspectives

4th Nov 2025

ACCA's latest report establishes a ground-breaking framework for integrating sustainability considerations into investment decision making.

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The climate tech forecast: A guide to driving value across organisations

28th Oct 2025

Climate tech is becoming a business priority: 66% say it's essential or will be. 21% already invest, 21% plan to, but a readiness gap remains.

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Internal control over sustainability data

7th Oct 2025

This ACCA and The IIA report explores how internal control principles underpin trust in sustainability data, supporting more informed decision-making.

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The outlook for global trade: perspectives from business leaders

30th Sep 2025

Tariff hikes and uncertainty reshape global trade outlook, but businesses show cautious optimism for the future.

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Building a case for green business in Pakistan

4th Sep 2025

Sustainable business is imperative. This ACCA and PBC report shows why sustainability must be embedded in Pakistan's investment and business landscape.

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Reality of accounting for carbon-related instruments

30th Jul 2025

This report examines the current landscape for the accounting and reporting of carbon-related instruments.

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Global capability centres in India: trends, opportunities and the evolving role of talent

27th Jul 2025

India’s GCCs have evolved into global innovation hubs – this report explores their growth and the opportunities for India's economy and finance professionals.

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Sustainability Reporting in ASEAN

16th Jul 2025

As sustainability disclosure becomes a global norm, ASEAN is taking decisive steps to align its reporting frameworks with international standards.

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A case study: Demystifying materiality in accordance with ISSA 5000

8th Jul 2025

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

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AI assessments: Enhancing confidence in the use of AI

1st Jul 2025

Well-designed AI assessments can help evaluate whether the technology meets business and society’s expectations.

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Accountancy redefined

24th Jun 2025

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

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Gender responsive budgeting: unlocking the potential

7th Mar 2025

This report examines gender-responsive budgeting with views from Eastern Europe, Eurasia and the Middle East.

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AI monitor: Exploring trends, innovations and AI challenges

26th Feb 2025

Stay ahead of AI: Explore the latest trends, innovations and practical insights into AI's impact on accounting and business.

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

18th Feb 2025

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

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2025 Global Economic Outlook: A highly uncertain world

30th Jan 2025

The second edition of ACCA's flagship annual global economic outlook provides insights on the prospects for the world in 2025.

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