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Independent Auditing plays a fundamental role for society and the market, providing confidence in decision-making due to its meticulous review of details. It is an activity, first and foremost, composed of people who, with ethics, independence, technical and multidisciplinary skills, and a high level of education, form the fundamental pillar for the relevance of the profession.

However, in order to meet the growing challenges of an increasingly complex society and meet the demands of a dynamic business environment, it is essential that these people working on independent audit reflect the diversity of society itself. Only with diversity and inclusion is it possible to better adapt to today's cultural, economic and political changes, and still generate innovation and high performance.

A recent study from McKinsey points out that organizations with effective diversity and inclusion practices are more likely to attract and retain talent, favoring the construction of a more collaborative organizational culture. In other words, this focus on diversity in organizations is not only ethical, but strategic and fundamental in a scenario where the diversity of perspectives drives more comprehensive and innovative solutions.

The same is true of Independent Audit. Diversity and inclusion are not only an ethical imperative, but also an essential strategy for attracting and retaining talent. In other words, the diversity and inclusion agenda contributes to the evolution and sustainability of the accountancy profession.

Aware of this, Ibracon–Independent Audit Institute of Brazil–has as one of the pillars of the profession the "Strengthening the Culture of Diversity and Inclusion". This is in addition to maintaining since 2021 its Diversity and Inclusion Committee, which promotes the discussion and development of agendas related to diversity in Independent Audit and guides the external position of the Institute in the face of social issues.

Ibracon and many of the Independent Audit firms of Brazil are also committed to the continuing education of their professionals, understanding education as a practice of social inclusion and as a way to promote professional advancement and equal opportunities.

The Independent Audit is committed to the dynamics of a highly regulated market centered on the public interest, in which people become its main differential and competitive value. In this sense, education becomes a powerful source of social inclusion, reflecting in the elimination of barriers to the entry of professionals from different social classes, origins, gender identity, or sexual orientation. Education provides access to knowledge and skills development, and consequently the promotion of equality, the fight against discrimination and the creation of opportunities for all.

This proactive approach contributes not only to building a more diverse and skilled workforce, but also to strengthening the profession as a whole.

For the effective application of inclusion and diversity in the profession, it is also important to highlight the role of inclusive leadership, that is, professionals who are allies in fostering inclusion within the organization and also become a support and welcoming network in the construction of work environments that generate well-being and a sense of belonging.

Nowadays, purpose in work relationships is a primary requirement for talent retention. Companies with inclusive leadership not only increase employee satisfaction, but are also more prone to innovation by creating organizational cultures where each individual feels valued, driving collaboration, directly reflecting on their performance.

Despite all the advances, the promotion of diversity and inclusion in the Independent Audit still faces challenges. Stereotypes, unconscious biases, and lack of representation persist as obstacles to be overcome. However, organizations that prioritize this agenda have the opportunity to stand out as employers of choice, attracting the best talent and maintaining a competitive advantage in the market, as well as clearly contributing to the reduction of social inequalities and, consequently, the country's growth.


CRUZ, N. G. et al. Desigualdade de gênero em empresas de auditoria externa. Revista Contabilidade, Gestão e Governança, v. 21, n. 1, p. 142-159, 2018.

FÓRUM ECONÔMICO MUNDIAL (WEF). The Future of Jobs 2023. [S.l.], 2023. Disponível em: em: 01/23/2024

McKinsey & Company. Why Diversity Matters. Disponível em:  Acesso em: 01/26/2024.