By Abdulrahman Ibrahim Al-Zarouni, Secretary General The UK Financial Reporting Council (FRC) has recently issued professional guidance governing the use of generative AI and agentic AI tools in audit engagements. This is a development worth pausing on — not because
Following the outcomes of the IFAC Board meeting held in February 2026, the global accounting profession is clearly moving into a more execution-focused phase, after years of restructuring and strategic planning. The discussions highlighted a shift in priorities. The focus
The UAE Fellowship is a structured professional pathway that reshapes your relationship with the profession, from practice that relies on experience alone to practice grounded in clear standards, regulatory awareness, and stronger confidence in professional judgment. And because any pathway
confidence in financial statements. When organizations apply IFRS consistently, stakeholders can better understand performance, risk, and financial position across sectors and jurisdictions. For professionals, IFRS is not only a technical requirement. It is a foundation for credibility, audit readiness, and
Audit quality is essential for confidence in financial statements and for protecting the public interest. High-quality audits depend on independence, professional judgment, ethical conduct, and consistent application of International Standards on Auditing (ISA). A strong audit approach improves transparency, supports
