The discussion paper highlights the implications of technological innovations and changing business practices on the role of accountants as trusted advisers to modern-day enterprises. The paper is part of a wider collection of work produced by the Global Forum for SMEs. The Forum is grateful to Chuck Eesley for his insights. 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. Founded in 1904, ACCA aims to develop capacity in the profession and encourage the adoption of consistent global standards. The paper is intended to offer a new breed of advisers for modern-day enterprises.
