The evolution of financial reporting towards environmental, social, and governance (ESG) information disclosure, along with the incorporation of emerging technologies, is profoundly transforming accounting practice. This article aims to analyze this transformation across three main dimensions: (i) the expansion of financial reporting content to include ESG information, (ii) the impact of technologies such as blockchain and artificial intelligence on the production, validation, and dissemination of accounting information, and (iii) the challenges these changes pose to the education and continuous development of accounting professionals. Through a narrative literature review, the study identifies the opportunities and risks associated with these trends and highlights the need for the adaptation of regulations, professional practices, and accounting education curricula. As a contribution, it proposes guiding principles to prepare accounting education for a digital and sustainable reporting environment.