The purpose of the article is to determine the current directions and future trends in the development of accounting. The conclusions made on the basis of research materials, surveys, reports of reputable international and professional accounting organizations. Synthesis and analysis reveal that some trends and drivers among analyzed will be more significant (such as globalization of business and the profession; spread of digital technologies; expectations of business and professional accountants) than others (such as regulation and governance) and will, in varying degrees, affect specific accounting roles, skills, knowledge. As a result of research, was determined that modern accounting professionals move from performing technical accounting functions (hard skills) to support the companies` management and play a significant role in improving the development of society. It is established that the main thing in the strategy of accounting companies` progress (both large and SMEs) and accounting specialists will be the development of the latest technologies, soft skills, professional flexibility. It is substantiated that the change of priorities will turn the challenges facing the accounting profession into its advantages.

The purpose of the article is to consider the impact of institutionalization processes and regulations on the development of accounting and auditing services. The research is based on the analysis of the development of the institutional framework for the provision of audit services. Comparisons of the composition of regulatory support with the actual structure of accounting and auditing services on the basis of statistical data of the Audit Chamber of Ukraine for the period from 2011 to 2019 indicate the problems in institutional support. The purpose of the article is to answer the questions: 1) whether the legislative regulation has an impact on the volume of orders for statutory audit; 2) how the regulations have influenced the development of methodological support for the provision of audit services; 3) whether the practice and theory of audit services need convergence at the institutional level. The authors correlate  classification of audit services in normative documents, including documents of the professional organization of auditors. The issue of institutionalization is considered in the context of the interaction of accounting problems at the national level in Ukraine and the practice of auditors. It has been proven that the provision of accounting services and services is a priority in the activities of auditors. A separate area of research is the institutional principles of activity, requirements for quality of work. The study indicated a decrease in the number of audit entities in Ukraine. The results of the study have shown that there are differences between legal regulation and practice. The conclusion of this paper helps to identify vectors in the development of a regulatory framework of audit services national level.

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The article is dealing with the concept of “digital accounting", highlights its historical origins and current discourse in the contextual relationship and interdependence of accounting and information technology. Accordingly, the issues of rethinking the role and place of accounting in the digital economy, the study of changes in its semantic, methodological and conceptual principles under the influence of the growth of information potential of the digital economic space become relevant. Since the modern period is a qualitatively new stage in the development of accounting, which in all its aspects is undergoing of significant changes, it should accordingly lead to the transition to a new digital accounting paradigm.

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