The finance and accounting profession is changing, driven by artificial intelligence (AI) and digital technology. This shift is redefining the role of the accountant – from traditional transactional processing to strategic insights and value creation.
During her recent visit to India, Helen Brand, the chief executive of the Association of Chartered Certified Accountants (ACCA), told FE that AI is helping professionals focus more on analysis and strategic insight, and ACCA is addressing this shift by embedding future-facing skills in its professional qualification.
AI-driven finance
“AI is automating routine processing, but is also increasing the demand for human skills such as judgement, model governance, data interpretation, ethical oversight, and communication,” Brand said. “Accountants must be equipped to understand and leverage AI-driven finance.”
To ensure its graduates possess these in-demand skills, the ACCA Qualification – it’s a certification in accounting and finance, equivalent to a master’s degree – has integrated the following in its curriculum:
AI-enhanced learning: The redesigned qualification, set for 2027, will feature AI-enhanced learning journeys and practical simulated experiences.
Digital fluency: Accountants need strong future-facing skills, such as the ability to understand AI-driven finance, interpret data, and apply ethical judgement.
Curriculum integration: Concepts like data analytics and AI will appear in exam scenarios, and the Ethics & Professional Skills module will include a specific data analytics unit.
“This focus on digital fluency and strategic thinking will prepare students for roles that extend beyond traditional accounting and into areas like financial planning & analysis (FP&A), fintech, and ESG assurance,” she added.
Global careers
Brand said that for students aspiring to build long-term, globally-mobile careers, it is essential to cultivate both technical excellence and a holistic outlook – as the profession wants people who can apply rigorous financial expertise alongside strong ethical judgment, digital competence, and an understanding of sustainability.
“ACCA’s partnerships with over 125 universities and colleges in India – including institutions like Symbiosis, Christ University, and Amity – provide integrated pathways to align India’s accounting education with global standards, enhancing job readiness for careers in global capability centres (GCCs) and multinational corporations (MNCs),” Brand said.
Role of sustainability
The finance and accounting landscape is also shaped by the rise of sustainability and responsible business practices, creating demand for professionals skilled in sustainability reporting and integrated thinking.
“ACCA has long placed sustainability at the heart of professional education, and regularly updates its syllabus to incorporate standards like the ISSB (International Sustainability Standards Board),” Brand said. “Our redesigned qualification includes a core exam on business and sustainability. Our aim is to prepare accountants to translate climate goals into auditable commitments that investors, regulators, and communities can rely on.”
She added that, moving into 2026, opportunities will strengthen across areas such as transformation, GCCs, and technology-enabled finance, favouring accountants who bring ethical judgement, digital fluency, and a global mindset. “The future accountant will be defined by her ability to harness AI and digital tools to deliver strategic, ethical, and sustainable value,” Brand said.
