The sustainable development agenda has been severely threatened by the advent of the COVID-19 pandemic. Not only did the crisis set the world’s progress on eliminating extreme poverty back by several years, it also required a significant expansion of spending by governments looking to buffer their populations from the worst of the economic shock. As the struggle with the pandemic continues, new challenges loom for...

Change is here—and more is coming—for the accountancy profession. New technologies are driving that change. This is nothing new: the profession adapted and thrived through the past century of technological revolution. But success is not a given. The profession will achieve it only with thorough and thoughtful responses to today’s challenges and preparation for those to come. The importance of ethics in the work of...