Today, the world faces a formidable and genuine threat, climate change. This global challenge is a common adversary that can only be overcome through collaboration across various sectors, including auditors. As guardians of trust among stakeholders in business, through their checks and assurances, auditors now play a crucial role in ensuring that business operations align with our collective aspirations for a brighter future.

     Hence, the 24th ATV will feature the grand theme, "Beyond Balance Sheets: Auditors Leading the Charge Towards Sustainable Businesses." Through this theme, we aim to raise spirits and give knowledge to future auditors to become guardians of the journey toward a bright future through sustainable business.