The report "Closing the value gap: understanding the accountancy profession in the 21st century" conducted by Longitude Research and commissioned by ACCA, highlights the importance of trust and public value in the accountancy profession. The research reveals that the profession is keen to re-examine its future and ensure it works ethically, promoting responsible and ethical business and supporting enhanced global economic performance. For ACCA, delivering public value means working in the public interest, promoting responsible and ethical business and supporting enhanced global economic performance. The association aims to offer business-relevant, first-choice qualifications to people of application, ability and ambition around the world who seek a rewarding career in accountancy, finance and management.