The report summarizes the key themes discussed at a series of roundtable discussions held by ACCA in Trinidad, Barbados, and Jamaica on audit and integrity. The discussions covered a wide range of topics, including the future directions for stakeholders in the audit process. The report also provides information about ACCA, which is the global body for professional accountants, and its mission to offer business-relevant, first-choice qualifications to people of application, ability, and ambition. The report highlights the association's core values of opportunity, diversity, innovation, integrity, and accountability, and its commitment to developing capacity in the profession and encouraging the adoption of consistent global standards. The report also mentions that ACCA works to open up the profession to people of all backgrounds and remove artificial barriers to entry, ensuring that its qualifications and their delivery meet the diverse needs of trainee professionals and their employers.