Scotland’s accountancy profession is going through “a time of great transformation,” says Bruce Cartwright, chief executive of the Institute of Chartered Accountants of Scotland (ICAS).
Sustainability reporting, audit reform, consolidation, the war for talent and unprecedented changes in technology are some of the factors driving this.
Accountants now have to help clients report their impact on the climate, and this is “completely reshaping the role of chartered accountants”, Cartwright reckons.