In this commentary, we document insights on the impact of COVID-19 on the practice and practitioners of assurance and taxation from the perspectives of prospective professional accountants in a graduate accounting program leading to the CPA designation. These graduate students in accounting highlight that COVID-19 poses many challenges for the practice of assurance and tax, in terms of the nature and process of work, affecting a wide range of stakeholders. At the same time, a number of examples of creativity and innovation in overcoming challenges were also identified by the students. The richness of student insights leaves us feeling optimistic that the future of the profession is in good hands.

中文翻译：

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COVID-19 期间学生对保障和税收的反思：评论*

在这篇评论中，我们从潜在的专业会计师的角度记录了 COVID-19 对保证和税收实践和从业者的影响的见解，这些观点是导致注册会计师指定的研究生会计课程。这些会计专业的研究生强调，COVID-19 在工作性质和流程方面对保证和税收实践提出了许多挑战，影响了广泛的利益相关者。同时，学生们还发现了一些克服挑战的创造力和创新的例子。学生见解的丰富性让我们对这个职业的未来掌握在手中感到乐观。