The report, written by Fast Future for ACCA, identifies 100 drivers of change that will shape the global accountancy profession over the next decade. These changes include advancements in technology, changes in business models, and increasing demand for sustainability and transparency. The report also explores the potential impacts and resulting imperatives for accountants to adopt a more strategic and trusted role. The Association of Chartered Certified Accountants (ACCA) is a global body for professional accountants that offers business-relevant qualifications and supports its members throughout their careers. The Institute of Management Accountants (IMA) is a leading association focused on advancing the management accounting profession.