MODERN TRENDS IN THE DEVELOPMENT OF ACCOUNTING
The transformation of professional competencies in the process of formation and development of the digital economy is inextricably linked with the future configuration of the profession itself. In this regard, the article reveals the directions of development of the accountant profession, taking into account global trends in the labor market. The activities in the field of transition to the digital economy and their potential impact on accounting activities are highlighted. A study by the Association of Chartered Certified Accountants (ACCA) is presented, which identifies the main factors that will have the greatest impact on the accounting profession in the future.