This report explores the changing corporate perspective on investors and the audit relationship, with a focus on real-time and integrated reporting. The CFO's perspective is examined, highlighting the importance of meeting investors' needs and providing business-relevant information. The Association of Chartered Certified Accountants (ACCA) is also discussed, highlighting its commitment to offering globally recognized qualifications and promoting diversity and integrity in the profession. Overall, the report emphasizes the importance of accounting and finance professionals in providing value to economies and preparing for business.