The report "Professional accountants – the future: Generation Next" provides insights into the work preferences and career aspirations of the youngest generation in accounting and finance. The survey, which involved almost 19,000 respondents from 150 countries, is one of the largest ever conducted across the global profession. The Association of Chartered Certified Accountants (ACCA) is the global body for professional accountants, offering business-relevant qualifications to people of application, ability, and ambition. The report highlights the importance of diversity and innovation in the accounting profession and the need for appropriate regulation to ensure its growth and influence. The ACCA values of opportunity, diversity, innovation, integrity, and accountability align with the needs of employers in all sectors and ensure that accountants are prepared for business. The report concludes that the accounting profession is open to people of all backgrounds and that efforts should be made to remove artificial barriers to entry.