Susan Love – ACCA's Strategic Engagement Lead for Scotland

ACCA has published a policy prospectus for the next Scottish Parliament, outlining four priority areas it says are critical to Scotland’s future prosperity.

The intervention comes ahead of the May 2026 Scottish Parliament elections and reflects the views of ACCA’s community of around 11,000 finance professionals and students across Scotland.

Scotland’s accountancy and professional finance sector is a major economic force, directly employing 42,000 people and the accountancy sector is a key part of the wider UK economy, contributing £98 billion in 2022. ACCA’s four asks of the next Scottish Government are:

• Grow the economy – by embedding business specialists, including accountants, at the heart of government policymaking through a new Professional Business Services Forum for Scotland 
• Reform public finances – by improving systems and training to drive efficiency and deliver better value for taxpayers 
• Fix the apprenticeship funding crisis – by urgently expanding Graduate Apprenticeships, a proven success for learners and employers that still represents a fraction of higher education provision 
• Get serious on net zero – by delivering a clear, actionable route map to help businesses navigate the transition  

On tax, ACCA is recommending the next government pursues simplicity and resists further divergence from the UK tax system. The body warns growing complexity risks harming Scottish businesses and the wider economy by creating a mounting burden.

Susan Love, ACCA’s Strategic Engagement Lead for Scotland, said: “As a cornerstone profession of society, accountants have a role to play in many of the challenges facing Scotland whether that is supporting our transition to net zero, advising businesses how to grow or managing our public finances. 

“We have set out practical solutions for government across the economy, skills, public finance and sustainability. As we look towards a new parliamentary session, ACCA welcomes working with MSPs to help build a better Scotland.” 

ACCA employs more than 600 people from its global operations centre in Glasgow, giving it a direct stake in Scotland’s economic success. 

See the ACCA Scotland prospectus here.