Global Accounting Leadership Outlook 2026 -Authority in an Age of Acceleration

Against a backdrop of relentless business acceleration, advisory has shifted decisively from the margins to the engine room of strategy. There was a time when it was considered a valuable complement to compliance work; a useful addition, rather than a defining capability. That time, leaders agree, has passed.

Michael Burch, CEO of BKR International, describes a structural pivot underway across his network. “Historically, our members have had a traditional split of about 60% compliance and 40% advisory. This latter is reversing and will continue to do so at a rapid pace.” 

The reasons are generational as much as technological. Younger, tech-savvy entrepreneurs are not looking for statutory sign-off alone; they expect interpretation, foresight and commercial clarity. “We have become the great interpreters of data with the client centric approach,” Burch adds. “Technology has astronomically increased the speed at which this can take place.”

At Allinial Global, CEO Tony Sacre sees similar momentum - though not uniform acceleration. “We see advisory work growth in transformational type advice, generational change, HR advice, marketing, ESG and technology advances.” Yet, he cautions, that geography shapes opportunity. “The regional variances are significant and whilst they present a regulatory arbitrage, Allinial is working with our firms to ensure they are equipped to manage this changing landscape.” 

That phrase - ‘regulatory arbitrage’ - neatly captures a defining reality of 2026, meaning divergence creates opportunity, but only for firms agile enough to navigate it. 

If advisory is expanding, it is doing so unevenly, sculpted by geography, sector exposure and macro-economic mood. 

Francesca Lagerberg, CEO of Baker Tilly International, highlights the power of cross-border advisory corridors. “The demand for client advisory services has grown significantly, driven by businesses seeking support in navigating complexities as well as improving cash flow visibility and financial management.” Connectivity, she argues, is strategic. “By focusing on international business corridors, such as between the US and Europe, firms can strategically expand their reach to meet region specific needs.” Sectorally, divergence is clear. “Industries such as TMT and healthcare are experiencing rapid advancements in digital transformation... by contrast sectors like Retail face challenges... and firms provide restructuring and turn around advisory services.” 

Stephen Hamlet, CEO of Russell Bedford International, frames the shift geographically. “Progressive firms will follow the hotspots to various jurisdictions rather than focusing on a specific country.” He contrasts digital asset and fintech growth in the MENA region with plateauing regulated sectors, such as funds. 

Maxine Brock, CEO of MGI Worldwide, offers a granular view. “Advisory demand looks very different around the world right now,” she explains. In Kenya, momentum is linked to NGOs and infrastructure investment; in Latin America, energy transition and fintech dominate. Parts of Europe remain cautious and cost focused. “Overall, the common theme is firms staying close to clients and adapting their advice to what each market needs.” 

Pablo San Martin, president of SMS Latinoamérica, sees margin pressure reshaping delivery models. “In Latin America, demand is strong in sectors like energy transition, infrastructure, and digital transformation,” he states, adding that “conversely, mature markets like North America see challenges in commoditisation and fee compression, pushing firms towards value added services.” 

The advisory narrative for 2026, then, is not simply one of expansion but recalibration - a deliberate pursuit of higher value, tech enabled, sector specific and deeply contextual work.

Advisory’s renaissance is inseparable from technology. Yet across networks and associations leaders insist that tech must amplify, not replace, human judgement.

Ricardo Gameroff, global head of advisory at Kreston Global, describes the function as having become “broader, more complex and increasingly interconnected” amid “investment, divestment and valuation needs, driven by a shifting economic landscape.” He notes rising demand linked to governance, risk management and transparency, alongside heightened exposure to cyber threats and operational vulnerabilities. The response requires sharper fraud awareness and sustained investment in technology to strengthen internal controls.

Still, the human interface remains decisive. “This industry remains a people industry,” remarks Sacre. “While firms are investing in technology, they remain focused on ensuring the interface between people and technology is paramount... it is the strength of the interface that will lead to success.”

Lagerberg points to tangible advances in innovation. “The adoption of cloud-based technologies has enabled firms to deliver efficient, data-driven advisory services,” referencing “collaborative data lake projects among member firms”. Yet she is unequivocal, “the human factor remains strong... and really understanding what a client values.” 

At BDO, Global CEO, Pat Kramer views AI as a productivity multiplier. “Adopting technology enables us to work smarter, faster and more strategically, however, maintaining the human element is essential to understanding clients’ needs and building stronger relationships.”

Liza Robbins, CEO of Kreston Global, reinforces the balance. “Clients want the speed, clarity and insight that technology brings, but they also want advisers who understand their business, their context and their pressures.” She adds, pointedly, “The real value isn't the tool itself - it's the conversation around what the data actually means.” 

Brock distils the ethos succinctly. “Tech enabled, human led.” In 2026, competitive advantage will not belong to those with the most AI licences, but to those who integrate AI seamlessly and credibly into advisory conversations. 

If advisory is expanding, audit is recalibrating under deep scrutiny. Generative AI, automation and advanced data analytics are now embedded in modern methodologies, yet independence and professional scepticism remain non-negotiable.

Theo Theodoulou, global head of audit at Kreston Global, describes an ecosystem approach. “All firms continue to build their internal controls and processes, ensuring that by integrating AI, automation and data analytics, all quality challenges, as well as opportunities, are streamlined and addressed.”

At Crowe Global, CEO Kamel Abouchacra sees generative AI as transformative - with caveats. “Generative AI is potentially as transformational to the delivery of audit as it is to other professional services,” he observes. “It enhances productivity and enables much more data to be analysed... it is important to be thoughtful when using prompts, apply scepticism and experience to interpret the output.” Hamlet reinforces the oversight imperative. “AI outputs cannot be used in isolation and must be subject to human oversight and professional judgement. Explainable AI models allow auditors to understand and validate results rather than relying on ‘black box’ outputs.”

Burch adopts a pragmatic tone. “Automation has greatly improved the audit process... it is up to independent firms to properly vet the tools they are employing.” Here the message is consistent – for audit, augmentation is the order of the day, and not just automation of judgement.

Alongside technological change, regulatory evolution continues to reshape audit markets, particularly through mandatory firm rotation.

Robbins sees opportunity wherein she emphasises, “We are better than ever equipped to service clients that by default are required to change their auditors on rotation issues. We feel this is an opportunity rather than a challenge.” Lagerberg echoes the positive framing. “Many of the changes being proposed would provide even more opportunities for our firms as they emphasise the importance of trust and independence.” 

Yet there are consequences. Steve Heathcote, CEO of PrimeGlobal, cautions, “where regulation increases, more firms may exit statutory audit, further concentrating the market... growing complexity also makes audit less attractive as a career.” 

Burch adopts a philosophical stance. “Regulatory bodies must adapt... as professionals, we need to put our faith in these regulatory bodies and follow their directives.” 

On this, leaders are resolute that mandatory rotation raises tender activity, onboarding complexity and first-year risk, but it also opens doors for capable mid-tier networks ready to demonstrate sector depth and technological strength. 

Few areas illustrate global fragmentation more vividly than ESG and sustainability reporting. 

Sacre underlines divergence alongside long term growth. “ESG continues to be a strong and emerging sector... Europe is a leader in the field, but we are starting to see China, the Middle East sector APAC and LATAM focus on this.” Lagerberg outlines structural investment. “We have built the three pillars necessary to have a quality ESG assurance offering, methodology, tools and training,” she confirms. 

Abouchacra highlights supply chain dynamics. “There appears to be an upward trend in voluntary supply-chain reporting as companies provide information to their business partners as a condition of doing business together.” 

While Brock offers realism. “ESG is more compliance driven in many regions... shaped by regulatory requirements and supply chain expectations rather than voluntary ambition.” 

Echoing the views of many senior leaders, San Martin sees advisory upside. “Demand for ESG assurance is accelerating... this shift creates opportunities for advisory-led ESG strategies, positioning firms as trusted partners in corporate transformation.” 

If ESG reporting is often fragmented across regions and standards, taxes are structurally complex and steadily becoming more so with the influence of AI technology.

Mark Taylor, global tax head at Duncan and Toplis within Kreston Global, argues AI is indispensable. “Through the use of AI and technology we are able to research how global international tax regulations interact with domestic rules... AI and technology will never take the place of a trusted advisor, but use of the tools is necessary to stay competitive.” 

Sacre detects transformation. “As AI moves from assistant to agentic technology…the ‘boring’ jobs may go but the more interesting tax advisory and client facing roles will emerge.” 

Kramer points to structured automation. “Leveraging technology in AI reduces errors, boosts efficiency, and supports timely updates, helping clients stay compliant and make informed decisions.” 

Abouchacra outlines a dual-track strategy, equipping employees with enterprise AI tools while building scalable in-house tax AI capabilities. San Martin adds a strategic dimension. “AI powered tools are enabling real time compliance monitoring, scenario modelling, and predictive tax planning... enhancing their advisory value proposition.”

Set against this technological transformation is the structural shift of global minimum tax frameworks. 

Lagerberg sees opportunity and standardisation. She suggests, “New rules and more detailed reporting systems require additional knowledge... this creates opportunities for business advisors.” On this, San Martin is candid. “OECD’s pillar One and Two and CSRD introduce complexity but also advisory opportunities.” Meanwhile Taylor warns of uneven adoption across geographies. “Phased implementation... and non-adoption by significant economies continues to create challenges…where previously accepted structures may no longer meet the new tests of substance.”

Notably, from leaders reports transfer pricing advisory, restructuring mandates and near-shoring support are set to define tax growth in 2026. 

Ultimately, strategy is only as strong as the people delivering it - and here too the terrain is shifting. The war for talent has evolved from a question of volume, to one of capability. 

Lagerberg reports firms are “moving towards a more individualised approach,” including mentoring for neurodiverse professionals and flexible career pathways. Shibu Abraham, HR director at Kreston Menon, describes operational focus highlighting, “a key area of focus is building a future-ready team... through advanced automation tools and training programmes in data analytics, cybersecurity and AI.”

For Sacre, technology is also a recruitment lever. “The right investment in technology… makes it possible to recruit the highest quality staff” he states.

In a cautionary note, Burch underscores generational expectations. “Most of our new recruits have grown up in a tech centric world…our members cannot afford the reputation of being behind.”

Mobility, AI enabled HR processes and embedded DEI metrics are rising priorities. Hamlet stresses leadership accountability with “well-being initiatives and DEI metrics embedded into performance evaluations to ensure commitment from the top.” San Martin captures the demographic imperative. “Employer branding now emphasises purpose, sustainability, and innovation to appeal to Gen Z and Millennials.”

The message is resoundingly clear. Upskilling in AI, ESG and Analytics is no longer optional. In fact, these are deemed foundational - to service quality, to credibility and to competitiveness in a profession defined not simply by disruption, but by decision. 

Private Equity remains a defining structural force. It is no longer a peripheral influence in global accounting; it is reshaping ownership structures, capital strategy and competitive ambition across networks.

Sacre emphasises that PE investment has continued within the membership, “primarily enabling firms to keep their investment in technology strong, whilst enabling greater M&A activity,” with most deals occurring externally, rather than within the association.

Lagerberg reports “a number of PE investments in 2025 in many exciting mergers,” stressing that introducing PE requires “a rigorous process to ensure conflicts are being managed,” under regulatory scrutiny. Even so, she maintains “the partnership model continues to evolve around the world,” retaining its commitment to “legacy and stewardship.” Kramer outlines a contrasting path, citing the organisation’s “global strategic reset and decision to remain independent of external equity investment,” in order to “build a strong and sustainable future.” Instead, BDO is accelerating consolidation and integration, including the planned merger of BDO UK an BDO Ireland.

Burch describes “a flurry of action” across EMEA and the Americas, cautioning that “private equity groups recognise the benefits of being an association or network and do not simply view our memberships as another cost.” Burch adds that firms completing transactions, “remain within our association and enjoy the related benefits.”

For Brock, the picture “varies a lot by country,” with accelerating activity in the US and parts of Europe, including minority investments. However, she emphasises that “ownership models may differ, but what matters most is protecting client trust, professional standards and being independently minded.”

Heathcote highlights diverse PE models alongside rising employee ownership, arguing that “growth is not measured by EBITDA alone,” but by sustained investments in people and clients. Hamlet warns that some investors focus on “an immediate and financial return on investment,” while San Martin points to PE inflows driving “operational streamlining, digital transformation, and governance enhancement.”

Collectively, their views are clear on the reality; private equity is redefining the profession’s structure - but long-term success will hinge on balancing capital ambition with governance, culture and trust. 

Across Boardrooms and industry forums alike, four shared concerns echo with striking consistency - and none can be dismissed as passing disturbance. First comes the relentless pace of technological change. As Burch asks, “how fast and dramatic will the AI / tech transition be?”  The question captures a broader unease about whether organisations can adapt quickly enough to remain competitive. At the same time, cybersecurity has shifted from technological afterthought to Board-level priority. Kramer points to, “growing cybersecurity risks,” while Sacre underscores that it is “often forgotten, but critical”- a stark reminder that digital ambition without digital protection, is a liability.

Meanwhile, geopolitics and regulatory instability compound the pressure. Robbins sites tariffs and political volatility as destabilising forces and San Martin references “regulatory fragmentation,” highlighting the complexity of operating across diverging national frameworks. Layered onto this is an evolving talent challenge. Lagerberg insists the war for talent has not disappeared but has instead been redefined, while Heathcote questions how associations can maintain relevance amid ownership shifts and generational change. Together, these forces form a convergence of risk that leaders can neither postpone nor delegate. 

If 2025 was defined by investment, 2026 will be defined by scrutiny. Return on investment has emerged as the unifying metric shaping executive decision-making. Kramer observes that CEOs are “aligning technology investments more tightly with business objectives,” signalling a sharper demand for demonstrable value. Yet uncertainty persists. Burch concedes that the ROI on AI remains “a leap of faith to a certain extent”, reflecting the tension between innovation and accountability. Increasingly, as Brock argues, the central question is no longer “what should we invest in?” but “what will genuinely make a difference?”

San Martin crystallises the shift. “ROI expectations for tech investments hinge on measurable outcomes - efficiency gains, risk mitigation, and enhanced decision making.” Even so, amid accelerating change, Lagerberg offers a steadying principle, “in a world full of noise... having trust and integrity will become even more important.”  

The accounting profession therefore enters 2026 not defined by uncertainty alone but by strategic intent. Advisory services are expanding, auditors are evolving, tax functions are recalibrating, and ownership models are diversifying. Yet one conclusion stands above the rest: innovation may define growth, but trust will define survival- and the firms that master both will shape the next chapter of global accounting.