Global business confidence reached a 12-month high in the third quarter of the year, according to a new poll by the Association of Chartered Certified Accountants and the Institute of Management Accountants.

The ACCA and the IMA surveyed more than 1,512 finance professionals and over 150 CFOs across the globe. The poll found that confidence in North America improved during Q3, with only 32 percent of firms indicating they were less confident, down from 36 percent in the second quarter of this year.

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