Professional Association with the Development of Accounting-Auditing in Vietnam

The digital transformation process has a profound impact on almost all sectors of the economy, and accounting and auditing are no exception to this impact. Professional associations play an important role in the development of the field of accounting and auditing in the digital transformation. However, Vietnamese organizations and professional associations have not yet promoted their guiding and accompanying roles in the activities of the field of accounting and auditing during the current digital transformation period. The article uses qualitative research methods to evaluate the role of the Vietnamese accounting and auditing professional association in digital transformation, integration trends, and professional organizations around the world. The article also analyzes the current state of operations of professional associations in Vietnam, thereby proposing some solutions to enhance the role of Vietnamese accounting and auditing professional associations in current conditions to help the enterprise develop sustainably and integrate deeply into the international market.