Videos

Sarah Brooks encourages remote work, but with an important caveat. Do not treat it as a casual perk. Treat it as a governed exception that finance, HR, and leadership own together, with simple rules and clear communication. From the Chartered Accountants Worldwide UAE webinar on remote working across borders.

0 0

If there is one thing to take away about remote working across borders, Hugo van Zyl says it is communication. Ask staff to be transparent when they work abroad so the business can manage its risk, then give them a fair policy with a clear yes or no. From the Chartered Accountants Worldwide UAE webinar.

1 0

Carla Wilson sets up the scenario of employees asking to work from another country for weeks or months, then Hugo van Zyl explains the most common misconception: people assume a visitor visa (90 or 183 days) decides their tax position. It does not.

0 0

A year, by the numbers

On 10 July 2025, Episode One of the Chartered Accountants Global Update went out into the world. Since then, we've published forty nine episodes across fifty two weeks, welcomed two new member institutes into the fold, and watched Chartered Accountants Worldwide mark its tenth anniversary.
The community behind those numbers now stands at more than two million members and students across more than one hundred and ninety countries. And one figure kept coming up all season: chartered accountants rank as the third most trusted profession on Earth, behind only doctors and engineers.

The people who made Season One

The best stories were never really about the numbers. They were about the people standing behind them: Caitríona Jennings, the chartered accountant and world record ultra runner. Manuel Rodrigues, who used a rigorous, systems-thinking toolkit to help build an agricultural micro-economy supporting tens of thousands of farmers in Mozambique. Liswaniso Namatama in Zambia, who gave us the line of the season: audit is a human business.
We also met Lem Chin Kok in Singapore, whose career ran from police work to forensic accounting to leading an AI-first firm, and Khethiwe Sibanyoni in South Africa, who applied audit discipline to the fight against gender-based violence through a youth-led foundation.

The stories that defined the year

Artificial intelligence was the story we couldn't stop covering: more than seventy per cent of chartered accountants are already using AI tools at work, and the message from across the network stayed consistent all season. AI is an opportunity, not a threat, provided skilled and sceptical human professionals stay in the loop.
Sustainability reporting, carbon disclosure ahead of new border adjustment rules, and the very practical risks of summer remote working rounded out a year that never ran short on material.

The disclosure

Here is Note One to the accounts, basis of preparation: every one of these forty nine episodes, including this one, has been researched and drafted with the help of artificial intelligence, then reviewed and signed off by the human editorial team at Chartered Accountants Worldwide. The voice reading it to you has been AI generated all along.
What matters is what has not changed. Every story was real. Every person profiled was a real person doing something remarkable. Every statistic was checked and every fact approved by human editors. The AI handled the drafting and the talking. The humans did the judging.

A new voice for Season Two

From next week, the podcast enters Season Two with a new host, Olivia, who joins with the same commitment to verified news, real people, and full disclosure from day one. Same mission, new voice.

0 0

Trust, Technology and the Questions Every Business Should Be Asking Right Now

Three stories crossed our desk this month, and although they look unrelated at first glance, they all circle back to the same question: as technology and global ways of working accelerate, what actually earns trust?

Governance will define the winners of the AI era

In a recent piece for Chartered Accountants Worldwide, Fauzia Safdar Khan, Senior Director for Sustainability and Climate at Crowe Pakistan, makes a case worth sitting with. Most conversations about AI focus on speed and competitive advantage. Her argument is that neither determines whether AI creates lasting value. Governance does.

This is especially true in sustainability, where stakeholders have moved past accepting pledges and now expect evidence, backed by reliable data and clear oversight. AI can help process that evidence, but the technology itself is far from weightless. It runs on physical infrastructure: data centres, semiconductors, water and electricity, all of which carry their own environmental cost. Fauzia calls this one of the defining paradoxes of the next decade, and her answer isn't to slow adoption down. It's to govern it properly, using frameworks such as ISO 42001 the same way financial controls have long supported reporting.

Her conclusion lands squarely in familiar territory for Chartered Accountants: the organisations that succeed won't be the ones with the most advanced technology. They'll be the ones people trust most.

Have your say in our global AI study

Chartered Accountants Worldwide, working with our member institutes and Ipsos, has launched the second wave of a global study into how AI is reshaping the profession. Wave one gave us an initial picture. Wave two tracks how perspectives are shifting across traditional AI, generative AI and agentic AI.

It takes about fifteen minutes to complete, every response is confidential, and results are only ever published in anonymised, aggregated form. The findings will directly shape strategy and leadership decisions across the global profession, so the accuracy of that picture depends on members taking part.

Click here to launch the survey

The hidden risks of remote working across borders

A special edition of Difference Makers Discuss, recorded for our UAE community, tackled a scenario that plays out in offices everywhere: an employee asks to work from another country for a few weeks, and someone says yes without thinking it through. Host Carla Wilson was joined by international tax specialist Hugo van Zyl and HR leader Sarah Brooks to unpack what that yes can actually cost.

The biggest misconception is that a visa decides tax status. It doesn't. Countries count days differently, and a UAE employment contract earning no personal income tax at home doesn't mean the income stays tax free abroad, particularly if part of the salary is recharged to a branch in the country the employee is working from.

Then there's permanent establishment risk, where a business itself becomes taxable in another country. The usual trigger isn't a laptop in a hotel room. It's a senior person who habitually signs contracts on behalf of the employer while abroad, and the consequences can extend well past a single tax bill.

The advice from both speakers was consistent: treat remote working as a governed exception, not a casual perk. Put a written policy in place, document approvals properly, and don't run the decision on WhatsApp.

Governance is the thread running through all three stories this month. Whether it's AI, sustainability data or a request to work abroad for a few weeks, the organisations that come out ahead are the ones that can explain their decisions, not just make them quickly.

Hear the full conversation on all three topics in Episode 49 of Chartered Accountants Global Update, available now.

0 0

AI and the future of the profession: Have your say in Wave 2

Chartered Accountants Worldwide, together with our member institutes and Ipsos, has launched the second wave of our global research study into how AI is reshaping the Chartered Accountancy profession. We need your input to make it count.

What the study covers

Building on Wave 1, this survey tracks how member perspectives are shifting across three areas of AI adoption: traditional AI, generative AI and agentic AI. The findings will shape strategy and leadership decisions across the global profession.

Why it matters

Your experience on the ground is what makes this research useful. It helps Chartered Accountants Worldwide and our member institutes build a coordinated, evidence based response to AI, rather than a guess.

Take part

The survey takes about 15 minutes. All responses are confidential and reported only in anonymised, aggregated form.

0 0

Is your business ready for the summer remote working rush?

International remote working is on the rise — and so are the risks. Here is what finance and HR professionals need to know before they approve the next cross-border request.

Every summer, the same requests land on desks across the globe. An employee wants to work remotely from another country for a few weeks. It feels low-risk. The contract stays the same, the salary does not change, and in the UAE, there is no personal income tax to worry about anyway. So organisations say yes — often without asking the questions that matter most.

That instinct to be flexible is understandable. But the compliance picture is significantly more complex than most employers realise, and the consequences of getting it wrong can be costly and difficult to unwind.

Episode 47 of the Chartered Accountants Global Update explores this in depth. Here are the key points.

The UAE tax-free assumption does not travel

One of the most persistent misconceptions in international remote working is that an employee's UAE tax-free status protects them wherever they choose to work. It does not. The moment an employee begins exercising their employment in another jurisdiction, that country's rules begin to apply.

Most countries will not tax a short-term visitor. But once an employee crosses the threshold set out in the relevant double tax treaty — typically 183 days within a rolling 12-month period — the host country acquires the right to tax their income. The calculation is not always straightforward: some treaties count from the date of arrival, others from the date of departure, and some are tied to a specific national tax year. An employee who has worked across borders over several consecutive summers may already be closer to the threshold than anyone realises.

There is also the recoups rule: if the employee works from a related entity of the business in the host country, and that entity picks up any portion of the salary cost, the 183-day protection falls away entirely. Tax liability can begin from day one.

Permanent establishment: the business-level risk

Beyond the individual's tax position, there is a significant risk at the organisational level: permanent establishment (PE). This is the point at which a business is deemed to have a taxable presence in another country — and it can be triggered without anyone intending it.

The fixed-premises test is rarely the issue for remote workers. The more common trigger is the dependent agent test: if an employee habitually enters into, or negotiates the terms of, contracts on behalf of their employer while located in another jurisdiction, that is enough to constitute a PE.

The employees most likely to be doing this are senior ones — the very people organisations are keenest to accommodate. Once a PE is triggered, the business must register in that jurisdiction, file for income tax, account for payroll obligations including social security, and potentially register for VAT. In markets with strict exchange control regimes, such as South Africa and India, there are further regulatory layers on top.

Tax specialists working in this area are clear: this is a board-level decision, not an HR process. The risks accumulate over time, and by the time they surface they are considerably harder to resolve.

What good governance looks like

Organisations that want to manage this risk properly should start with three things.

First, know where your people are. Finance, HR, and payroll teams need a clear, current picture of who is working outside their home jurisdiction, in which country, and for how long. Visa records help, but they are not the complete picture.

Second, take professional advice before approving arrangements. The applicable tax treaty, the PE risk, and the individual's residency position all need to be assessed at a senior level — not retrospectively, once the employee is already mid-stay.

Third, review your broader risk management. Professional indemnity cover, medical aid obligations, and insurance policies may all have territorial exclusions. Some jurisdictions are excluded entirely from standard professional cover. It is worth verifying before the employee boards the plane.

If your organisation already has people working abroad without a proper framework, the priority is to understand the current exposure and take advice on how to address it. In some cases, that may mean restructuring arrangements or temporarily recalling employees. It is manageable — but it requires action.

0 0

The latest episode of the Chartered Accountants Global Update brings together three topics that are generating serious conversation across the global finance profession: the compliance risks hidden inside cross-border remote working, the growing threat of AI-enabled fraud, and the talent opportunity that social mobility represents. Here is a quick overview of what we covered.

Remote working across borders: more complex than it looks

Flexible and hybrid working arrangements have become the norm for many organisations. But when employees work across jurisdictions, that flexibility can quietly create significant legal and regulatory exposure. Cross-border remote working can trigger unintended permanent establishment risk, payroll complications, employee residency issues, and broader governance challenges.

The problem is often not deliberate. Businesses approve remote arrangements without fully mapping the implications, and by the time the complexity becomes visible, it can be costly to unwind. The solution lies in proactive governance: clear policies, structured approval processes, and close collaboration between HR, finance and tax teams. Flexibility and compliance are not mutually exclusive, but getting both right requires deliberate planning.

AI-enabled fraud: same playbook, much bigger scale

Artificial intelligence is transforming how businesses operate. It is also transforming how criminals operate. Deepfake technology now allows fraudsters to clone voices and generate convincing video content from minimal source material, and the tools to do so are increasingly accessible and low-cost.

What makes this threat particularly important to understand is that the underlying fraud is not new. Impersonation, false urgency, manipulation of trust: these are the same mechanisms that have always underpinned financial crime. AI has simply made them faster, more scalable and harder to detect. For finance professionals, the response is clear: strengthen verification processes, invest in internal controls, and maintain the kind of professional scepticism that treats even seemingly authentic requests as worth double-checking.

Social mobility: a strategic response to the talent gap

Skills shortages continue to constrain growth across the profession. Yet the talent pool being drawn from remains narrow. Around 90% of senior roles in accountancy are held by individuals from higher socioeconomic backgrounds, a figure that points not to a shortage of talent, but to a shortage of access.

Forward-thinking firms are already responding: building school-leaver programmes, creating accessible entry routes alongside traditional graduate pathways, and embedding social mobility into their culture rather than treating it as a box-ticking exercise. The broader argument is compelling. Addressing the diversity of the talent pipeline is not just an inclusion priority; it is a practical and strategic response to one of the sector's most persistent challenges.

0 0

We are excited to unveil the newly redesigned Chartered Accountants Worldwide website – a modern digital platform created to better connect, inform and inspire our global community of Chartered Accountants.

Designed around the needs of today's profession, the new site offers easier navigation, richer content and improved access to thought leadership, insights and resources from across our worldwide network. Whether you are interested in AI and technology, sustainability, ethics and trust, diversity and inclusion, wellbeing or leadership, the new platform makes it easier than ever to explore the issues shaping the future of our profession. Chartered Accountants Worldwide now represents more than 2 million members and students across 190+ countries through 16 leading Chartered Accountancy institutes, creating a truly global hub for knowledge-sharing and collaboration.

Introducing: “We Are” Chartered Accountants Worldwide animated video

At the heart of the new website is our refreshed "We Are Chartered Accountants Worldwide" animated video. This is more than a new look. It reflects who we are as a global community of Difference Makers; showcasing the profession’s world-class qualification, the fact that we are trusted professionals who create value, build confidence, uphold ethical standards, drive positive change, and bring a strategic perspective to organisations, communities and economies around the world.

Featured insight: An empowered profession – AI and the future of accountancy

One of the first featured articles on the new site explores one of the most important topics facing our profession today: artificial intelligence.

An Empowered Profession: AI and the Future of Accountancy argues that AI should not be viewed as a threat to Chartered Accountants, but as an opportunity. As routine and rules-based activities become increasingly automated, the value of professional judgement, ethics, governance, critical thinking and trust will become even more important. The article highlights how Chartered Accountants are uniquely positioned to act as trusted advisers between technology and the people who rely on it.
The article also emphasises the growing importance of skills such as systems thinking, problem-solving, adaptability and continuous learning. As AI transforms business and society, Chartered Accountants have an opportunity to lead that transformation while maintaining the trust and integrity on which economies depend.

0 0