Six months. That’s all that stands between me and the end of my articleship. And while most of my peers are drafting resolutions around “more audits” and “better exam scores,” I’ve been asking myself a different question:

I have deep respect for Audit, Tax, and Accounting. These disciplines built our profession. They shaped generations of CAs.

But here’s the part we don’t say out loud:

The skills that defined success in 2004 won’t guarantee survival in 2034.

Compliance work is being automated faster than we expected. The real currency now?

Advisory. Strategy. Specialisation.

For the last three months, I did something unconventional:

The outcome shaped my 2026 learning agenda — five skills that aren’t “trends,” but premium problem‑solvers clients already pay for.

BRSR is just the beginning. Global sustainability mandates are redefining how businesses report value — and CAs who understand this language will shape the narrative.

Subscription models have made revenue recognition complex again. Credit‑based billing, deferred revenue waterfalls, contract modifications — this is where technical depth meets commercial reality.

Using tools is basic. Understanding how to build, customise, and audit them? That’s the differentiator.

Every mid‑sized company is upgrading systems. The CA who can navigate SAP, Oracle, or Tally Prime migrations becomes indispensable during the most vulnerable phase of a client’s operations.

Generalists compete on price. Specialists command value. Pick an industry. Go deep. Become the person clients call before their lawyers.

My commitment for 2025 isn’t about collecting certifications. It’s about building competence through:

The market has never rewarded “busy.” It rewards relevant.

So I’ll leave you with this:

Hit reply. Let’s compare notes. Let’s learn together.