In order to significantly contribute to national economic and social development, PAOs around the world need a coherent strategy and operating model to realize their full potential. A strategic plan can guide and drive a PAO’s activities and priorities, determining where the organization is going, how it will get there, and how it will know if it gets there. 

This report is a tool for learning and presents best practices for supporting the accountancy profession’s development in emerging economies. It highlights what some countries have overcome in times of disruption and conflict to put the interest of the public first and establish a sound accountancy profession. As many parts of the world face fragile identifiers, pandemics, violence, and more, the profession is stepping up to tackle these challenges.

This paper was developed to help Professional Accountancy Organizations (PAOs) and professional accountancy firms coalesce around key issues facing the global accountancy profession; to facilitate conversation and share learnings; and to encourage and support local action to drive the changes needed to ensure a vibrant future for the profession.