Malaysia and the world are preparing for a post-pandemic recovery even as the virus continues to mutate. To remain future-proof, members and the accountancy profession must evolve and continue to embrace best practices and technology to leverage on the opportunities emerging from major developing trends such as climate change, ESG and sustainability in line with the UN SDGs. As the regulator and developer of the profession, MIA is taking the lead in advocating for the adoption and integration of ESG and sustainability into the business agenda.