Audit partner Fiona Narielwalla FCCA has spent a decade exploring how technology can enhance audit quality throughout member firms, as well as developing next-generation audit tools. Based at BDO Australia’s offices in Sydney, she talks about the possibilities of smart and intuitive technologies to assist auditors in delivering for their clients.

We continue the theme of the digital future with an article on a new type of artificial intelligence called large language models (LLMs) and how businesses might harness their ability to handle vast amounts of internal data. We also consider whether AI can enable government and organisations to better predict how their initiatives may affect climate targets. And we find out why practitioners should assess the impact AI has on professional liability

Hong Kong’s future as an innovation hub and leading finance centre was part of the conversation at ACCA’s recent conference. In our article series, we delve into the opportunities for the Special Administrative Region to make its mark on the global stage. Meanwhile, columnist Chris Davis writes on how a raft of initiatives from the Hong Kong government aims to improve livelihoods and happiness.

In our careers section, we find out what toxic leadership does to its staff and an organisation, and to address workplace discrimination and poor corporate culture, we learn what to do about perception bias

As we head towards ACCA’s CPD deadline, don’t forget that ACCA’s annual virtual conference ‘Accounting for the Future’ offers free CPD units and is available on demand, as is our Virtual Public Sector Conference.

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