This interview is part of the Mediterranean Voices series, a new communication initiative of Federation of Mediterranean Certified Accountants (FCM).
The objective of this series is to:
Today, with Dr. Nevin Güneş, Board Member of Expert Accountants' Association of Türkiye (EAAT), Türkiye.
Please briefly introduce yourself.
My name is Nevin Güneş, a Certified Public Accountant (CPA) and Independent Auditor with over 20 years of professional experience covering accounting, payroll, tax consultancy and financial reporting, providing in-depth guidance on IFRS/TFRS compliance and implementation for businesses of various scales. I am a founding partner of Margin Accounting&Tax, an Istanbul-based firm providing outsourcing services. As Chair of the International Relations Committee of the Istanbul Chamber of Certified Public Accountants of Türkiye, I actively contributed to strengthening global visibility, fostering international cooperation, and promoting the exchange of best practices.
Currently, I serve as a Board Member of the Expert Accountants' Association of Türkiye (EAAT), a founding partner of IFAC. I focus on amplifying the voice of our members, advancing professional education, building international bridges, and mentoring young professionals here. In addition, I lead EAAT’s communication and relations with IFAC, further strengthening the profession’s global engagement, while representing the association in numerous international congresses, conferences and meetings.
How would you describe your organization’s role within the accountancy profession and the Mediterranean community?
EAAT has played a pivotal role, with its strong leadership team, in shaping the accountancy profession in Türkiye and contributing to the Mediterranean community. Since its establishment in 1942, the association has been at the forefront of advancing the profession nationally by drafting law proposals, introducing internship and examination requirements, adopting a selective membership system based on rigorous examinations and organizing the first accounting congresses in the country, thereby strengthening its legal, institutional, and educational foundations. Internationally, EAAT has ensured Türkiye’s integration into the global accountancy community by becoming a founding member of IFAC in 1977, joining the IASC, and later affiliating with FCM and IAAER. These milestones not only amplified Türkiye’s voice in international platforms but also reinforced Mediterranean solidarity within the profession. Through its initiatives, EAAT has consistently promoted professionalism, ethics, and knowledge exchange, serving as both a guardian of national standards and a bridge between Türkiye, the Mediterranean, and the wider global profession.
We offer our members not only research, publications, congresses and professional events, but also up-to-date briefings and guidance that help them navigate changes in legislation and standards. In an environment shaped by digitalisation, sustainability and globalisation, EAAT acts as both a knowledge hub and an advocacy platform through dialogue among professionals, regulators, academia and the business community.
Our vision is to make the profession more visible, respected, and influential at both regional and global levels, while inspiring and preparing future accountants — particularly young professionals — to thrive in a profession that balances technical excellence with adaptability and integrity.
EAAT headquarters
In your view, what are the main challenges and opportunities currently facing the accountancy profession?
The accountancy profession is undergoing a profound transformation. Rapid digitalisation, the rise of artificial intelligence, increasingly complex regulatory demands, and the growing focus on ESG and sustainability reporting pose major challenges. These trends underline the urgent need for continuous professional training, stronger ethical safeguards, closer global alignment, and renewed efforts to attract new generations into the profession while maintaining public trust.
At the same time, they open unprecedented opportunities. Accountants are no longer seen only as guardians of compliance, but also as strategic advisors, catalysts of digital and financial transformation, and stewards of sustainability assurance. By embracing this shift with integrity and resilience, our profession can reinforce its relevance, inspire future talent, and deliver greater value to both business and society.
How is your organization preparing its members for technological developments such as digitalization, artificial intelligence, and ESG?
At EAAT, we see technological developments as an opportunity to shape the future of the profession. As an institution authorized by Türkiye’s Public Oversight Accounting and Auditing Standards Authority (KGK), we support our members through training and events on digitalisation, e-applications, digital accounting systems, and ESG reporting. We place digital readiness and lifelong learning at the core of our strategy, while also building close collaborations with regulators, academia, and the business community to ensure our efforts have a practical impact. We highlight this vision through initiatives such as the upcoming Congress in Gaziantep on 5–7 December 2025, “Future of the Accounting Profession: From Artificial Intelligence to Space Accounting.” Through this and all our previous congresses, EAAT has positioned itself not only as a supporter of its members but also as a thought leader shaping the future of the profession.
İzmir Congress
What is the accountant's role in fostering economic and social sustainability today and in the future?
Accountants are pivotal in advancing economic and social sustainability, both today and in the future. By ensuring accurate and transparent reporting, they build trust in markets and guide businesses in sustainable finance and risk management. Through ESG reporting, they make environmental and social impacts visible, while their ethical values and focus on the public interest strengthen society. Looking ahead, accountants will play an increasingly strategic advisory role — driving digital transformation, supporting sustainability goals, and ensuring alignment with international standards to foster resilient businesses and cohesive communities.
What does being part of FCM mean to you and your organization?
Being part of the Fédération des Experts Comptables Méditerranéens (FCM) is not only an honour but also a responsibility. For EAAT, it signifies belonging to a professional family united by common values, shared challenges, and collective aspirations. At the same time, it gives us the opportunity to ensure that Türkiye’s voice is heard within the Mediterranean and global accountancy agenda. Above all, FCM embodies solidarity and inspiration, reinforcing our belief that by working together across cultures and jurisdictions, we can achieve far more than we ever could alone.
What benefits would you highlight from participating in the FCM network?
Through FCM, we gain significant value in three ways:
• Collaboration: Engaging with peers across borders on shared priorities such as sustainability, digitalisation, and capacity building.
• Visibility and Influence: Providing a platform to present Türkiye’s perspective, contribute to European and international discussions, and strengthen the Mediterranean’s collective voice in the global profession.
• Solidarity and Inspiration: Nurturing a sense of belonging to a diverse network, where progress is measured by collective advancement, and where young professionals and women in leadership also find encouragement and support.
Istanbul
Is there a specific topic you would like to see FCM focus on more strongly in the coming years?
Looking ahead, we believe FCM can make an even greater contribution by focusing on three strategic areas:
1. Guidance on ESG reporting and assurance, supporting members in aligning with new EU and global requirements.
2. Support for small and medium-sized practices in adopting digital tools, recognising that these firms form the backbone of our profession throughout the region.
3. Talent development and inclusiveness, with specific initiatives for young professionals and women leaders, ensuring that our profession remains attractive, diverse, and resilient for the future.
Beyond your professional responsibilities, what hobbies or personal interests do you enjoy?
Beyond my professional responsibilities, I enjoy chess, which sharpens strategic thinking and discipline; traveling, which broadens my horizons; and reading biographies and non-fiction, which offer inspiration through human stories and knowledge. Spending time with my family and being in nature bring me balance, peace, and renewed energy. These interests not only enrich my personal growth but also constantly remind me of the diversity, resilience, and human-centered perspective at the heart of our profession.
If you could choose one Mediterranean destination for a short getaway, which one would it be — and why?
If I could choose one Mediterranean destination for a short getaway, without hesitation I would say Istanbul. For me, Istanbul is not merely a city but the very essence of the Mediterranean spirit. With its history, it connects the past with the future; with its cultural diversity, it embraces different identities; and with its natural beauty, it inspires all who visit. Standing at the crossroads of Europe and Asia, this unique city symbolizes the shared heritage that unites our Mediterranean community. For me personally, Istanbul is also a place of inspiration — where tradition and modernity meet in harmony, reminding us that the true strength of the Mediterranean lies in its diversity and unity.
What message would you like to share with your fellow professionals and the wider FCM community?
The accounting profession is evolving rapidly, but our compass remains unchanged: integrity, transparency, and service to the public interest. Today, accountants are called not only to safeguard financial reporting but also to foster sustainable growth, ethical governance, and public trust. For me, FCM is more than a federation — it is a community where diversity is celebrated, knowledge is shared, and solidarity is strengthened. Together, let us transform the Mediterranean from being merely a geography into a hub of professional excellence, collaboration, and unity that elevates the reputation and impact of our profession.
Istambul
This interview is part of the Mediterranean Voices series, a new communication initiative of Federation of Mediterranean Certified Accountants (FCM).
The objective of this series is to:
Today, with Dr. Iliev, President of the Institute of Certified Public Accountants in Bulgaria (ICPAB), Bulgaria.
Please briefly introduce yourself.
My name is Ilia Iliev, and I have been the President of the Institute of Certified Public Accountants in Bulgaria (ICPAB) since April 2024. I graduated from the Faculty of Finance and Accounting at the University of Economics in Varna in 1994, and since 1999, I have been a certified public accountant (CPA) and a member of ICPAB. My professional background, spanning over 30 years, includes working as an accountant, chief accountant, and independent financial auditor. Since 2001, I have been a managing partner at Primorska Audit Company, which is a member of Russel Bedford International. From 1995 to 2009, I was a lecturer in accounting and audit at the University of Economics in Varna and Varna Free University "Chernorizets Hrabar". Over the years, I have gained considerable experience in auditing and consulting for companies from various sectors of the economy. I have also been actively involved in the management of our professional organisation, being a member of the Board of Directors from 2004 to 2007 and from 2017 to 2024.
How would you describe your organization’s role within the accountancy profession and the Mediterranean community?
All CPAs in Bulgaria are members of ICPAB, and it is the only accounting professional organisation in Bulgaria that is a member of IFAC, which significantly increases its responsibility for the development of the profession and legislation in our country. Within the Mediterranean community, we see an opportunity to share experiences and seek solutions to the challenges we face, many of which are global in nature.
In your view, what are the main challenges and opportunities currently facing the accountancy profession?
Our profession has always been closely linked to both the socio-political environment and economic and technological developments. In this sense, the main challenges of today are just the global changes in economic and socio-political systems and, of course, the development of new technologies. I would highlight the following main challenges:
Digitalisation - automatic accounting, artificial intelligence and blockchain reduce the need for routine work, which requires accountants and auditors to develop new skills.
Regulations - constant changes in accounting and audit legislation necessitate continuous updates to knowledge. We need to review and rethink the extent of external regulations on us so that we can meet the requirements of businesses and society.
The attractiveness of the profession and the shortage of young professionals – smaller practices find it difficult to retain young professionals who are oriented towards new technologies.
I believe that, despite the objective difficulties our profession is facing today, it will continue to be an essential part of the economy's functioning, and its role will not diminish. Our success will depend on our ability to combine professional expertise with digital skills, business vision, and adherence to high ethical standards.
New professional
How is your organization preparing its members for technological developments such as digitalization, artificial intelligence, and ESG?
I am unlikely to give an answer that is original and different from that of my colleagues. At ICPAB, we develop training and qualification programs for our members, organise seminars, webinars, and courses on topics such as the automation of accounting and audit processes, the use of financial analysis software, and artificial intelligence in accounting and auditing. We are in talks to establish partnerships and cooperation with technology companies for training on real software solutions. We also rely on our international contacts to exchange good practices and experience.
What is the accountant's role in fostering economic and social sustainability today and in the future?
A professional accountant is not only responsible for financial reporting, but also acts as an intermediary between businesses, society, and the State in their dialogue. They can contribute to better resource management, leading to a more sustainable economy and a more equitable society.
New professionals
What does being part of FCM mean to you and your organization?
Being part of FCM means being part of a professional family that shares a common vision for the development of the profession. That is a serious and demanding commitment.
What benefits would you highlight from participating in the FCM network?
Cooperation within the FCM network is a valuable resource for developing a more competent, innovative, and globally connected accounting profession that can effectively meet the needs of businesses and society.
Is there a specific topic you would like to see FCM focus on more strongly in the coming years?
I believe that one of the key topics that should be in focus, not only for the FCM, is the topic of the profession’s independence. In my opinion, the supervision and regulation of the audit profession limit its independence, and their impact should be analysed and reconsidered in the public interest.
Professional Conference
Beyond your professional responsibilities, what hobbies or personal interests do you enjoy?
As a child, I used to play soccer, and I still love the sport today, although I have almost stopped playing in recent years, mainly due to a lack of time. I love skiing and swimming, and I strive to stay in good shape. Another favourite hobby is reading books, and last but not least, the talks and meetings with friends.
If you could choose one Mediterranean destination for a short getaway, which one would it be — and why?
I have been on vacation in Greece and Italy and would love to go again. I am convinced that all network countries have their outstanding features, so it is difficult for me to name just one place. However, to answer the question, I would say Greece, because as a neighbouring country to Bulgaria, it is the most accessible; you can travel there by car, plane, or other public transport.
What message would you like to share with your fellow professionals and the wider FCM community?
Today, the accounting and audit profession faces challenges that require us to be proactive to handle them. Our strength lies in our professionalism, independence, and adherence to high ethical standards. Let us work for transparency, ethics, and innovation, because in doing so, we not only strengthen our profession and its independence, but also contribute to the development of a more sustainable and fair economy.
Sofia
This interview is part of the Mediterranean Voices series, a new communication initiative of Federation of Mediterranean Certified Accountants (FCM).
The objective of this series is to:
Today, with Ms Anastasija Boljević, Secretary General of the Institute of Certified Accountants of Montenegro (ISRCG/ICAM), Montenegro.
Please briefly introduce yourself.
My name is Anastasija Boljević, FCCA, and I serve as Secretary General of the Institute of Certified Accountants of Montenegro (ISRCG). With more than 18 years of professional experience spanning audit, finance, microfinance, and IT, I have dedicated my career to strengthening the accountancy profession and its role in society. As Secretary General, I carry public authority from the Government of Montenegro to regulate the accounting and auditing profession, with a strong emphasis on education and continuous professional development in line with both national requirements and International Education Standards.
How would you describe your organization’s role within the accountancy profession and the Mediterranean community?
ISRCG( ICAM- Institute of Certified accountants of Montenegro) is the national professional accountancy organization of Montenegro and a full member of IFAC. We play a pivotal role in regulating, educating, and advancing the profession domestically, while actively contributing to regional and international initiatives. Within the Mediterranean community, we see ourselves as a bridge-builder — sharing knowledge, supporting professional convergence with international standards, and fostering cooperation across borders to address shared challenges such as sustainability, digitalisation, and economic resilience.
In your view, what are the main challenges and opportunities currently facing the accountancy profession?
The profession is navigating profound transformation. Challenges include digital disruption, regulatory complexity, and growing expectations for transparency and sustainability reporting. At the same time, these shifts present opportunities: accountants are uniquely positioned to lead on ESG assurance, to guide SMEs through digital and financial transformation, and to safeguard trust in public information. The Mediterranean region, with its diversity and dynamism, can showcase how the profession adapts to both global pressures and local realities.
How is your organization preparing its members for technological developments such as digitalization, artificial intelligence, and ESG?
We have placed digital readiness and ESG integration at the heart of our CPD programs. Our initiatives include training on emerging technologies, developing guidance on the application of AI and data analytics in audit and finance, and equipping members with competencies in sustainability reporting aligned with ESRS and IFRS Sustainability Disclosure Standards. By fostering a mindset of lifelong learning, we ensure our members remain agile and forward-looking.
Professional Conference
What is the accountant's role in fostering economic and social sustainability today and in the future?
Accountants are guardians of trust. By ensuring reliable information, they empower businesses, governments, and citizens to make informed decisions. In the future, this role will expand: accountants will be catalysts of sustainable finance, helping allocate capital responsibly, measuring impact beyond profit, and supporting resilience in times of crisis. In short, the profession will remain indispensable in balancing economic growth with social and environmental responsibility.
What does being part of FCM mean to you and your organization?
Membership in FCM gives us a platform to learn, contribute, and share with peers who understand the Mediterranean context. It affirms that, although we are a smaller country, our voice matters in shaping the regional and global accountancy agenda.
What benefits would you highlight from participating in the FCM network?
The most valuable benefits are knowledge exchange, collective advocacy, and solidarity. Through FCM, we share good practices, collaborate on regional projects, and strengthen our collective influence with international stakeholders.
Is there a specific topic you would like to see FCM focus on more strongly in the coming years?
I believe FCM could play a stronger role in capacity-building for sustainability reporting and assurance, particularly for SMEs and smaller PAOs. This is an area where Mediterranean countries can lead by example, developing proportionate solutions that are practical yet aligned with global standards.
Networking at a Conference
Beyond your professional responsibilities, what hobbies or personal interests do you enjoy?
Outside of work, I enjoy reading, spending quality time with my family and friends, and playing with my children. These activities allow me to maintain balance, creativity, and perspective.
If you could choose one Mediterranean destination for a short getaway, which one would it be — and why?
I would choose Dubrovnik, Croatia. Its blend of history, culture, and stunning natural beauty reflects the spirit of the Mediterranean — diverse, resilient, and deeply inspiring.
What message would you like to share with your fellow professionals and the wider FCM community?
The accountancy profession is evolving faster than ever, but our values remain constant: integrity, trust, and service to the public interest. As Mediterranean professionals, we share both heritage and responsibility. By working together, embracing innovation, and keeping people at the centre of our mission, we can ensure that our profession continues to be a force for sustainable growth, resilience, and shared prosperity
Podgorica
This interview is part of the Mediterranean Voices series, a new communication initiative of Federation of Mediterranean Certified Accountants (FCM).
The objective of this series is to:
Today, with Mr Maria Cauchi Delia, CEO of The Malta Institute of Accountants (MIA), Malta.
Please briefly introduce yourself.
I am Maria Cauchi Delia, currently serving as Chief Executive Officer of the Malta Institute of Accountants (MIA). As a Certified Public Accountant, I have broad experience in the public and private sectors both locally and abroad. With a background in economics and significant experience in regulatory affairs and strategic leadership, I have had the privilege of contributing to Malta’s financial and professional services landscape for over a decade. My role at the MIA places me at the intersection of policy, education and industry development, working closely with government, regulators and the profession to support the profession the resilience and growth of the profession and the wider finance industry.
How would you describe your organization’s role within the accountancy profession and the Mediterranean community?
The Malta Institute of Accountants is the sole representative body for accountants and auditors in the Maltese Islands, bringing together over 6,000 professionals and students under one umbrella. Our role is multifaceted: we support members through technical guidance, continuous professional development, and advocacy, while acting as a key interlocutor between the profession, industry, regulators, and society. On the national level, we have earned recognition as a respected contributor to policy and reform.
The Institute is also an increasingly engaged player within the wider European region and the Mediterranean community, regularly interacting with its peers on the international stage. We actively participate in meetings and initiatives led by organisations such as Accountancy Europe and other professional bodies. Moreover, we contribute to public consultations issued by EU institutions, standard-setters, and regulatory authorities, ensuring that the voice of the Maltese profession is heard in shaping policies and frameworks.
In your view, what are the main challenges and opportunities currently facing the accountancy profession?
Although it may be considered a cliché to refer to this at a time of significant change, the profession is, truly undergoing a moment of genuine and far-reaching transformation. Technological disruption, heightened regulatory scrutiny and constantly changing sustainability imperatives are redefining the role of the accountant. Challenges include keeping pace with ever-evolving changes — particularly around tax, ESG reporting and digital finance, at a time where key established alliances in the Western world have been placed into doubt. Added to this, there is the huge challenge of addressing the growing talent gap. At the same time, these developments present a real opportunity: to elevate the accountant's role as a strategic partner who drives transparency, long-term value and trust. The ability to interpret data, manage risk and support organisations through uncertainty positions accountants as key enablers of resilient economies — both now and in the future.
Professional Conference
How is your organization preparing its members for technological developments such as digitalization, artificial intelligence, and ESG?
At the MIA, we are embedding future-readiness into everything we do. We actively monitor regulatory and technological trends and ensure our members are not only informed but also equipped to lead. This includes regular training courses, seminars and conferences on topics like AI, blockchain, ESG reporting, and digital finance. We contribute directly to national strategies on relevant issues, whether on digital education or Malta’s economic vision for 2050— and provide feedback on EU-level initiatives like DORA. Beyond technical knowledge, we’re focused on helping members develop the mindset and agility needed in a fast-evolving environment. This includes fostering ethical awareness, resilience and leadership in the face of transformation.
What is the accountant's role in fostering economic and social sustainability today and in the future?
Accountants play a foundational role in the sustainability transition. From measuring environmental performance and managing ESG risks to providing assurance on non-financial reporting, the profession is central to enabling responsible business conduct. But beyond reporting, accountants can influence strategic choices — helping organisations align with long-term goals, optimise resource use and address complex stakeholder expectations. The MIA strongly believes in empowering accountants as agents of positive change. We encourage our members to view sustainability not just as a compliance requirement, but as an opportunity to create enduring value for business, society and future generations. This is particularly relevant today, as we are increasingly witnessing accountants stepping into roles that go beyond the traditional CFO function, including senior executive positions such as CEO and COO in both public and private entities. In doing so, they are playing a pivotal role in shaping the strategic direction and overall success of their organisations.
What does being part of FCM mean to you and your organization?
Being part of the FCM network reinforces our belief that shared knowledge and solidarity among Mediterranean countries are essential to strengthening the profession across the region. It gives us a platform to contribute to the collective advancement of accounting standards, ethics and professional education while highlighting the unique challenges and strengths of smaller jurisdictions like Malta. It is also a space where we can learn from peers, foster cross-border dialogue and represent our members’ interests on a broader stage.
What benefits would you highlight from participating in the FCM network?
FCM provides a valuable forum for collaboration and shared learning, particularly around key themes like sustainability, digital transition and talent development. It creates a strong support structure where professional bodies can exchange good practices, align strategies, and collaborate on joint projects or advocacy initiatives. For us, the ability to participate in cross-national discussions and access regional insights enhances our own domestic positioning while helping to shape a more cohesive Mediterranean voice in international platforms.
Is there a specific topic you would like to see FCM focus on more strongly in the coming years?
Talent mobility and workforce development are areas that would benefit from deeper regional coordination. With many countries facing skills shortages and changing expectations from younger professionals, it would be useful to explore shared strategies for attracting, training, and retaining talent. Additionally, the growing demands around ESG and sustainability reporting call for more guidance and harmonisation across jurisdictions — especially for SMEs. A stronger Mediterranean perspective on these issues would help smaller and mid-sized firms respond confidently to global trends.
Professional Conference
Beyond your professional responsibilities, what hobbies or personal interests do you enjoy?
Beyond my professional responsibilities, I enjoy staying active through strength training, walking, and swimming. Physical fitness is important to me as it helps maintain both mental and physical well-being. I also have a strong appreciation for music, which I find both relaxing and inspiring. In my downtime, I enjoy reading, especially books that offer new perspectives or insights and I love to travel whenever possible, as it allows me to explore different places and cultures and broaden my horizons.
If you could choose one Mediterranean destination for a short getaway, which one would it be — and why?
It is honestly difficult to pick just one destination, as the Mediterranean is full of stunning places, each with its own charm. That said, if I had to choose, I would probably go with Italy. Its close proximity to Malta makes it perfect for a short getaway, and you can never go wrong with the incredible food and wine, rich cultural heritage, and iconic fashion scene. Whether it's a stroll through historic cities, indulging in authentic Italian cuisine, or simply soaking in the atmosphere, Italy has a bit of everything I love.
MIA summer party
What message would you like to share with your fellow professionals and the wider FCM community?
In these challenging and taxing times, the role of the accountancy profession has never been more vital, nor more promising. As guardians of transparency, drivers of good governance and enablers of sustainable growth, we have a collective responsibility to rise to the moment. My message to fellow professionals and FCM partners is this: let us continue to learn from one another, challenge outdated models, and remain open to innovation. Collaboration across our region is not just beneficial but essential. Together, we can shape a profession that not only keeps pace with change, but helps lead it, with integrity, purpose and a commitment to the public good.
La Valletta
This interview is part of the Mediterranean Voices series, a new communication initiative of Federation of Mediterranean Certified Accountants (FCM).
The objective of this series is to:
Today, with Dr. Berti Pashko, President of the Institute of Authorized Chartered Auditors of Albania - IEKA, Albania.
Please briefly introduce yourself.
My name is Berti Pashko, and I have the privilege of serving as President of the Institute of Authorized Chartered Auditors of Albania (IEKA). My professional journey spans more than a decade of active engagement in the governance and development of our profession, including three mandates as a member of IEKA’s Governing Council (2009–2012, 2012–2015, 2019–2021). Throughout these years, I have worked passionately to strengthen the statutory audit profession in Albania — advancing quality, ethics, and education. I have also proudly represented IEKA in numerous international congresses, conferences, and seminars organised by IFAC, FCM, EFAA, and CNDEC. These experiences have given me a deep conviction: that our profession, when united, can be a true driver of trust, transparency, and sustainable progress.
Tirana old institutions
How would you describe your organization’s role within the accountancy profession and the Mediterranean community?
IEKA is the guardian of audit quality and professional integrity in Albania. We ensure that our members are well-prepared to meet the highest international standards, while also serving the public interest through transparency and accountability. Within the Mediterranean community, IEKA is an active contributor and a committed partner. We see ourselves not only as representatives of Albania but also as part of a regional family that shares common challenges and opportunities. By engaging in dialogue, exchanging knowledge, and building solidarity, we strengthen the profession not only at national level but across the Mediterranean and beyond.
In your view, what are the main challenges and opportunities currently facing the accountancy profession?
The profession is at a turning point. Digitalisation, artificial intelligence, and sustainability reporting are transforming what society expects from accountants and auditors. These shifts bring undeniable challenges: the need for new skills, new standards, and new ways of thinking. But they also bring enormous opportunities. Accountants are no longer seen only as guardians of compliance — we are increasingly trusted as strategic advisors, innovators, and leaders in building sustainable economies. Embracing this transformation is not optional; it is the greatest opportunity of our generation.
How is your organization preparing its members for technological developments such as digitalization, artificial intelligence, and ESG?
At IEKA, we have made innovation a priority. We are integrating training on digital transformation, data analytics, and ESG reporting into our continuous professional development programs. We are also strengthening partnerships with international bodies to ensure our members are aligned with global best practices.
Our vision is clear: Albanian auditors and accountants must not only adapt to these new realities but also lead with confidence and competence.
Modern Tirana
What is the accountant's role in fostering economic and social sustainability today and in the future?
Accountants are the architects of trust. By ensuring the reliability of both financial and non-financial information, we enable businesses, governments, and investors to make decisions that balance profitability with responsibility.
In the future, our role will be even more critical: guiding organisations in measuring, reporting, and improving their impact on society and the environment. In this sense, accountants are not just financial experts — we are key actors in shaping sustainable and resilient economies.
What does being part of FCM mean to you and your organization?
Being part of FCM is a privilege and a responsibility. It means belonging to a strong, diverse, and inspiring network of professionals who share the same mission: to advance accountancy in the Mediterranean region. For IEKA, FCM provides a platform to exchange ideas, to amplify our voice, and to contribute to the global dialogue. It is also a symbol of unity — proof that by working together, we are stronger.
What benefits would you highlight from participating in the FCM network?
The greatest benefit is collaboration. Through FCM, we share expertise, learn from each other’s experiences, and tackle common challenges with a collective mindset. The network also raises our visibility and strengthens our credibility, both regionally and internationally.
Is there a specific topic you would like to see FCM focus on more strongly in the coming years?
I believe FCM should continue to champion sustainability reporting and assurance, while also accelerating its work on digital transformation. These two themes are reshaping our profession, and FCM is uniquely placed to provide leadership, guidance, and advocacy for the Mediterranean community.
Collaboration
Beyond your professional responsibilities, what hobbies or personal interests do you enjoy?
I have a strong passion for sports and photography. Sports remind me of the values of discipline, teamwork, and perseverance — values that are equally vital in our profession. Photography, on the other hand, allows me to slow down, observe, and appreciate the beauty of life from different perspectives. Both pursuits inspire me and bring balance to my professional responsibilities.
If you could choose one Mediterranean destination for a short getaway, which one would it be — and why?
The Mediterranean is blessed with an extraordinary richness of destinations — from vibrant cities to historic sites and breathtaking coastlines. Each country offers something unique and inspiring. For me, what matters most is the opportunity to experience the diversity of cultures, traditions, and landscapes that make our region so special. Any destination in the Mediterranean is, in itself, a celebration of history, beauty, and community.
Tirana
What message would you like to share with your fellow professionals and the wider FCM community?
Our profession is built on values that never lose their relevance: integrity, independence, and service to the public interest. Today, these values are more needed than ever.
To my colleagues across the Mediterranean: let us embrace change with courage, let us lead with vision, and let us work together to make our profession not only respected but truly indispensable in shaping sustainable societies.
The Mediterranean, with all its diversity, is stronger when united. Together, we can ensure that our voice resonates not only in our region but also on the global stage.
This interview is part of the Mediterranean Voices series, a new communication initiative of Federation of Mediterranean Certified Accountants (FCM).
The objective of this series is to:
Today, with Dra. Paula Franco, President of the Order of Certified Accountants - OCC, Portugal.
Please briefly introduce yourself.
I am a certified accountant, tax consultant, and trainer. I worked in the OCC's technical department and subsequently served as an advisor to the two presidents who preceded me. On March 5, 2018, I became the third president (bastonária) in the institution's history. In addition to leading the OCC, I was also president of the Union of Portuguese-Speaking Accountants and Auditors (UCALP) and a member of expert groups at international organizations, specifically EFAA and CILEA, where I held one of the vice-presidencies of the latter Latin American organization.
FCM Sustainability Conference | 2024
How would you describe your organization’s role within the accountancy profession and the Mediterranean community?
The OCC is one of the largest professional associations in Portugal, with approximately 68,000 members. It plays a crucial role in our business community, which is overwhelmingly comprised of micro, small, and medium-sized enterprises. For example, during the pandemic in 2020 and 2021, these professionals were crucial in ensuring the support that the portuguese government had designed and made available to businesses. It was our tireless work that kept thousands and thousands of companies afloat. We were even called "the ventilators of companies."
In your view, what are the main challenges and opportunities currently facing the accountancy profession?
I believe this is the most important profession in economics, and therefore carries a huge social responsibility. The government and companies are highly dependent on the work of these professionals. What we do can make all the difference in the country's future. However, due to constant changes in legislation, the need for updating and retraining is constant. Therefore, I believe that the need for professional training, along with sustainability, artificial intelligence, and attracting and retaining talent, are major challenges facing both those practicing this profession and the entity that regulates it—in this case, the OCC. Among peers, I advocate fostering a culture based on loyalty. Professional colleagues cannot be seen as competitors.
FCM Sustainability Conference | 2024
How is your organization preparing its members for technological developments such as digitalization, artificial intelligence, and ESG?
In all these areas you listed, we have been promoting training, conferences, and awareness-raising initiatives for certified accountants for several years now. Our participation in several international organizations—such as EFAA, IFAC, CILEA, and FCM—is also crucial for us to gain insights from professionals in the same field around the world.
What is the accountant's role in fostering economic and social sustainability today and in the future?
We want certified accountants to be central players in companies non-financial reporting. This would be a way to deepen their role as business partners and the invisible partners of entrepreneurs. If micro and small businesses delay or resist implementing the guidelines on economic and social sustainability, sooner or later, they will fall behind. This will be irreversible.
What does being part of FCM mean to you and your organization?
A source of pride and honor. In our current era, we are submerged in information, and only with credible, well-founded, and solid knowledge from other regions, and through the exchange of experiences, will we be able to progress. Therefore, learning from everyone we interact with is essential.
OCC headquarters
What benefits would you highlight from participating in the FCM network?
All those who are crucial to the growth of a profession that is fundamental in every company, every city, every country, and every continent. As someone said, I don't know if certified accountants will be able to save the world, but they will certainly make it a healthier and more desirable place to live.
Is there a specific topic you would like to see FCM focus on more strongly in the coming years?
I strongly believe that FCM could take an even more proactive role in helping our community respond to the two great transitions shaping the future: the digital transition and the green transition.
More specifically, I would like FCM to establish permanent task forces or expert working groups that develop practical tools and guidelines for accountants and liberal professionals to implement ESG standards effectively in daily practice. It would also be valuable to promote specific initiatives on AI governance, data security and digital trust frameworks, ensuring that our members can master new technologies responsibly and leverage them to add value for clients and society. Additionally, I believe the federation should invest further in nurturing the next generation of professionals, for example by creating mentorship programmes, international internships or exchange schemes that help young talents develop cross-cultural skills and an international mindset from the start of their careers.
By focusing on these priorities, FCM will reinforce its role as an essential driver of innovation and sustainability for our entire sector.
If you could choose one Mediterranean destination for a short getaway, which one would it be — and why?
I recently visited Malta on a family trip and had a wonderful time. We thoroughly enjoyed the culture, hospitality, cuisine and beauty of the island.
Lisbon
What message would you like to share with your fellow professionals and the wider FCM community?
I am committed, as the leader of an organization that is part of the FCM, to continuing to share and disseminate best practices and knowledge. The goal is always the same: to strengthen the prestige of this profession, anywhere in the world.
