The OECD has conducted a consultation to address the tax challenges of the digital economy. The OECD's briefing paper reviews the consultation. The Association of Chartered Certified Accountants (ACCA) is a global body for professional accountants that aims to offer business-relevant qualifications to people of application, ability, and ambition. The organization was founded in 1904 and has consistently held core values of opportunity, diversity, innovation, integrity, and accountability. ACCA works to develop capacity in the profession and encourage the adoption of consistent global standards. The organization supports its 162,000 members and 428,000 students in 173 countries, helping them to develop successful careers in accounting and business.