Born and raised in Nepal, Saroj Sapkota FCCA was working at the country’s Central Bank when he realised that he would have to study abroad if he was to gain his ACCA qualification. More than 25 years later, he is a partner with the advisory firm AGK Partners and a passionate advocate for the potential of Nepal’s professional services sector. In this month’s interview, he points to India’s booming sector as a sign of what Nepal could achieve.
Optimism is a theme running through this month’s edition. KPMG’s latest CEO survey shows that business leaders in the UAE are among the most bullish in the world, as they make AI integration a strategic priority. Meanwhile in South Asia, we look at how Pakistan is steadily becoming the go-to location for business process outsourcing.
For many (particularly the younger generation), the entertainment event of 2025 was Taylor Swift’s phenomenally successful Eras Tour. Live events and multi-city tours can generate huge amounts of revenue – as India is discovering, boosted by rising disposable income among young consumers – but as we explain, live events are also highly complex in terms of taxes, ticket sales, artist payments and revenue recognition.
Away from the spotlights, life goes on, and governments worldwide are using technology to reshape the way in which they interact with citizens. We look at Saudi Arabia, the UAE and Qatar’s ‘top-down’, government-led approach to digital government.
If you are looking to top up your CPD before the end of the year, take a look at our article on how to gain trust in the age of AI. And don’t forget that ACCA’s annual virtual conference, Accounting for the Future, and this year’s Virtual Public Sector Conference (register to watch on demand), offer free CPD units.
