Abstract: Digital reporting, sustainability, forensic accounting, money laundering prevention are challenges or opportunities for maintaining the attractivity of the profession and supporting its resilience? In this article we intend to discuss the challenges regarding the attraction and retention of talented persons in the accounting profession, as well as the way in which the new services transform the manner in which the professional accountants carry out their activity, having at the same time a positive impact in the change process which is based on the concept of “smart accounting for smart economy”.