The Association of Chartered Certified Accountants and the Institute of Management Accountants have released a study naming 100 factors that will create uncertainty for accountants in the future.

The report, “100 Drivers of Change for the Global Accountancy Profession,” is based on research by the ACCA’s Accountancy Futures Academy and insights from both groups’ members. The report dives deeply into potential change agents in eight categories: the economy; politics and the law; society; business; science and technology; environment, energy and resources; and both the practice of accounting, and the accounting profession. The drivers within each category are also sorted by how soon they are likely to be effective, from within the next 12 months to as far out as 10 or more years.

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