<div style="background-color:#0b5494; border-radius:10px; padding:35px; color:#ffffff;">IFAC’s upcoming State of the Profession analysis and report will provide a global view of the accountancy profession—who makes it up, how it is evolving, and the challenges and opportunities shaping its future. Ahead of publication in Q4, we asked members of the Young Leaders Collective to share their view on the accountancy profession based on their lived experiences in their home jurisdictions.</div>

<p><span><span><span>For most of our careers, the boundaries of accounting felt settled. We audited, we reported, we advised on tax and finance. Standards and technology changed, but the territory stayed broadly the same. </span></span></span></p>

<p><span><span><span><strong>That is no longer true. </strong></span></span></span></p>

<p><span><span><span>The work of the profession is expanding into genuinely new areas—and the accountants who recognise this are finding that their core skills travel further than they imagined.</span></span></span></p>

<p><span><span><span><strong>What makes this possible is that the foundation of our profession is portable. </strong></span></span></span></p>

<p><span><span><span>Measurement, verification, judgement, an instinct for materiality, and, above all, the trust that comes from doing these things with independence and integrity—none of these is tied to any one subject. They can be applied wherever reliable information matters, and reliable information now matters in places accountants did not traditionally occupy.</span></span></span></p>