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The 2025 Global Talent Trends survey, which included over 1,300 UK accountants and more than 10,000 globally, found that only 18% of Scottish accountants worry about AI impacting their roles, compared to a global average of 44%.

Less than one in five (18%) Scottish accountants are worried about AI impacting their current roles. Compared to the global average (44%) it appears that Scotland’s finance professionals are not concerned about AI, and are in fact keen to learn more about it to improve their role. Almost half (44%) rated being skilled in AI as the number one valuable skill for the future of work, and three quarters (75%) were confident in their ability to learn new AI skills. However, less than a quarter (22%) said they had been offered AI training opportunities at work.

Mental health and wellbeing also emerged as a key trend, with 58% of Scottish respondents saying their employer considers mental health a top priority. Given that half of UK financial professionals in the survey said their mental health suffers because of work pressures, and almost a third (31%) of those in Scotland have considered resigning due to wellbeing issues, the feedback that mental health is being taken more seriously by employers will be welcomed.

In terms of workplace practicalities, 15% are fully remote and 60% work in a hybrid model. Scottish respondents were also more satisfied with their pay (63%) than the global average (41%).

Jamie Lyon FCCA, global head of skills, sectors, technology at ACCA said: “It’s an exciting time to be an accountant, with lots of new skills to learn and new pathways opening up, such as sustainability related roles.

“With so many keen and confident to learn new AI skills, and more employers looking to prioritise mental health and wellbeing, our survey data shows a profession that is striving to do better for everyone.”

Susan Love, strategic engagement for Scotland at ACCA, added: “Seeing Scotland’s accountants leading the way in their AI ambitions is fantastic.

“The confidence and excitement around new AI technologies in Scotland demonstrates that the nation’s professionals are open to learning and adapting, vital skills that will help them thrive in a future that leans more on the functional capabilities of AI, freeing up accountants to be consultants and business partners.”