This report highlights the importance of professional accountants in supporting urbanization in a way that creates a positive impact. It focuses on two key areas: the global case for smart cities and a spotlight on India. The report argues that accounting professionals can play a crucial role in simplifying the move towards smart cities in India. The Association of Chartered Certified Accountants (ACCA) is a global body for professional accountants that offers business-relevant qualifications to people around the world. It supports its members and students in 178 countries, helping them to develop successful careers in accounting and business. The report promotes appropriate regulation of accounting and conducts relevant research to ensure the continued growth of the profession.