Technology is rapidly transforming the audit and assurance landscape. What have regulators, standard-setters, professional bodies and others been doing to keep pace? And what can we expect from 2026?

After more than a quarter of a century at ICAEW, Nigel Sleigh-Johnson, Director of Audit and Corporate Reporting, stepped out of Chartered Accountants’ Hall for the last time in January. Here he shares his insights on how the profession has transformed, what hasn’t changed nearly enough and takes a look towards the future.