Student Reflections on Assurance and Taxation during COVID-19: A Commentary*

Abstract

In this commentary, we document insights on the impact of COVID-19 on the practice and practitioners of assurance and taxation from the perspectives of prospective professional accountants in a graduate accounting program leading to the CPA designation. These graduate students in accounting highlight that COVID-19 poses many challenges for the practice of assurance and tax, in terms of the nature and process of work, affecting a wide range of stakeholders. At the same time, a number of examples of creativity and innovation in overcoming challenges were also identified by the students. The richness of student insights leaves us feeling optimistic that the future of the profession is in good hands.