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The global body for professional accountants

2026 reports

Explore ACCA's 2026 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

Navigating ethics for trust

AI is now a defining ethical issue for the accountancy profession - 61% rank the use of AI as their top ethical challenge.

ISSA 5000: Demystifying the assurance of estimates

This case study explores the assurance of estimates and forward-looking information to promote a consistent and proportionate approach.