Emerging accounting professionals across Europe, the Middle East, and Africa gathered in Barcelona last month to address how AI, digital reporting mandates, and cognitive stamina are redefining the audit and tax sectors.
The two-day conference, Excellent+NextGen 2026, was hosted by accounting association AGN International.
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Sessions covered changes affecting the profession, alongside practical approaches to concentration, mental energy and performance under pressure.
Participants were also encouraged to develop wellbeing and cognitive performance as capabilities.
The second day featured separate audit and tax tracks, with technical sessions designed for professionals at different stages of their development.
The audit programme covered IFRS 18, ESG reporting and ISA 600 (Revised), as well as the growing role of IT audit, cybersecurity, data governance and digital assurance.
AI was examined during the session “AI in Audit: Friend, Foe or Future Partner”.
Participants discussed its use in document analysis, drafting, summarisation and testing, together with the implications for governance, accountability and future talent.
A panel of NextGen professionals shared how their firms are approaching AI, including their observations, concerns and expectations.
Discussions emphasised that technology may improve efficiency, but does not remove the need for professional judgement.
The tax track focused on digital transformation, regulatory developments and the changing role of advisers.
Topics included VAT in the Digital Age (ViDA), e-invoicing, real-time reporting, and the challenges associated with cross-border and remote working.
Participants also discussed how AI is changing routine compliance work and increasing the importance of judgement, risk assessment and trusted client advice.
The sessions covered responsibilities related to confidentiality, data security and regulatory compliance.
The programme also gave professionals from across AGN EMEA an opportunity to exchange experiences, build relationships and learn from their peers as the sector continues to change.
