The Association of Chartered Certified Accountants (ACCA) is calling for accelerated action to boost trust, digital readiness and sustainability across ASEAN, as the region welcomes Timor-Leste as its 11th member state and advances its 2045 vision.

Its new set of strategic recommendations outlines practical steps for policymakers, regulators and business leaders to strengthen economic integration, build ethical and AI-ready finance functions, and advance sustainability reporting across both the public and private sectors.

Developed through extensive engagement with the profession and presented to regional finance leaders at the ASEAN Finance and Central Bank Deputies Meeting (AFMGM), the recommendations highlight the critical levers needed to secure ASEAN's long-term competitiveness, investment attractiveness and inclusive growth.

Building on nearly nine decades of partnership in ASEAN, ACCA's proposals focus on four areas vital to the region's next phase of growth: ethical leadership and trust, sustainability reporting readiness, digital acceleration with accountability, and talent mobility to build a future-ready workforce across all member states - including emerging and smaller economies who stand to benefit most from shared standards and capacity-building.

ACCA chief executive Helen Brand said: 'ACCA has supported the profession across ASEAN for almost 90 years, working with governments, regulators and educators to strengthen the infrastructure of trust. The vision of an economically integrated and socially responsible ASEAN is fully aligned with our purpose to be a force for public good. From sustainability and AI to governance and talent mobility, ASEAN is at the precipice of global change, and we have an important contribution to make.'

Four priority recommendations for ASEAN

1. Strengthen ethics and trust in finance: Support high-quality financial and sustainability reporting, embed stronger governance frameworks, and harmonise standards to enhance investor confidence.
2. Accelerate sustainability capability and readiness: Equip businesses, especially SMEs and public institutions across all ASEAN member states, with practical tools, training and capacity-building to meet emerging ISSB-aligned reporting requirements and regional climate goals.
3. Enable responsible digital transformation: Advance AI-ready finance functions, promote digital assurance, and ensure ethical use of technology in audit, regulation and financial decision-making.
4. Build and mobilise a future-ready talent pool: Support regional mobility pathways and partnerships to address the accountancy skills gap and develop a resilient, adaptable workforce across ASEAN.

ACCA's recommendations directly align with ASEAN 2045: Our Shared Future, supporting the region's goals of deeper economic integration, sustainable development, regulatory coherence, and digital leadership.

Across the region, ACCA continues to work closely with governments, public sector and private sector organisations to advance sustainability readiness.

In 2025, ACCA entered a knowledge partnership on sustainability reporting with the ASEAN Business Advisory Council (ASEAN-BAC), publishing an analysis and suite of recommendations through the ASRAC Statement on Sustainability Reporting Alignment.

The statement, now open for signature by businesses, regulators and professional bodies across ASEAN, calls for a unified regional approach grounded on the ISSB baseline. Five member states, representing around 85% of ASEAN's GDP, have already committed to doing so. If all ASEAN economies adopt the same standard, the region will gain stronger comparability, reduced friction across supply chains, and a unified investment narrative.

These collaborations form part of ACCA's ongoing commitment to helping ASEAN strengthen institutions, build trust, and create equitable opportunity across its diverse economies.

The ACCA Recommendations for ASEAN is now available as part of the regional launch plan and will be shared with policymakers, business leaders and partners across Southeast Asia. Read more here: https://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2025/November/acca-asean-recommendations.html

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About ACCA

We are ACCA (the Association of Chartered Certified Accountants), the only truly global professional accountancy body. Since we were founded in 1904, we've been breaking down barriers to the accountancy profession. Today we proudly support a diverse community of over 257,900 members and 530,100 future members in 180 countries.

We're redefining accountancy. Our cutting-edge qualifications, continuous learning and insights are respected and valued by employers in every sector. They equip individuals with the business and finance expertise and ethical judgment to lead and drive sustainable value in organisations and economies worldwide.

Guided by our purpose and values, we're leading the accountancy profession for a changed world. Partnering with policymakers, standard setters, the donor community, educators and other accountancy bodies, we're strengthening and building a profession that focuses on people, planet and prosperity to create value for all.

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