OVERVIEW OF GLOBAL PRIORITIES FOR THE DEVELOPMENT OF PROFESSIONAL ACCOUNTANTS

Abstract

The article discusses the current problems of reforming the accounting profession in the context of Industry 4.0., substantiates the increasing value and importance of the profession as a leader in finance, who has the skills to process large amounts of transactions using advanced technologies, as well as the importance of training accountants with integrated thinking skills, assuming not only professional, but also technological literacy, based on the basis of compliance with the basic ethical principles of accountants' behavior. The emerging modern worldview of professional accountants operating in the digital age should contribute to maintaining user confidence in accounting and reporting data. The article provides an overview of the key trends affecting the accounting profession, identified by the Advisory Group of Professional Accountants in Business of the IFB, as global priorities for the development of the profession in 2022.