The report highlights the evolving phenomenon of cybersecurity regulation and the race to keep up. Cybersecurity is a major concern for businesses of all sizes, affecting customers, business contacts, shareholders, and supply chains. As the infrastructure, trade, and consumption patterns develop new models, businesses will have to adapt to the new environment. 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 developing successful careers in accounting and business, with the skills required by employers. Through its public interest remit, ACCA promotes appropriate regulation of accounting and conducts relevant research to ensure accountancy continues to grow in reputation and influence.