THE FUTURE EVOLUTION OF DIGITAL BANKING AND THE ROLE OF THE PUBLIC ACCOUNTANT

Abstract

This article is a bibliographic study, aiming to present the importance of the evolution of digital banks and the direct impact on the role of the public accountant. The main trends, emerging technologies and challenges faced in this context will be addressed. In addition, the relevance of accounting in the digital banking sector and the need for accounting professionals to adapt to technological changes to ensure legal compliance and the proper functioning of financial institutions will be highlighted. This scientific article used bibliographic research methods, as its development was based on scientific studies. It has an applied research nature and exploratory research purposes. The expected results for the development of the research are to present sufficient data that can show the mechanisms involved in accounting and digital banks, being related to the process of implementing digital accounting. In addition, it is also expected that this research will present information about the effectiveness of organizational management related to accounting from a digital perspective.