Financial technologies or Fintech have remarkably transformed various fields, including Accounting & Auditing over the last decades. This paper peculiarly aims to explore accounting & auditing related considerations of enterprises that apply financial technologies to the accounting & auditing practices and reveal how those technologies might impact the field of accounting and auditing. In this paper, the landscape of Fintech has mainly been considered from three different aspects. In this scope, the study delves into the evolving, challenging, and enabling implications of Fintech on the accounting and auditing professions. The primary purpose of the study is to provide a general overview of the effects of financial technologies through a conceptual framework based on the three key aspects, and a discussion addressing both potential and prospective advantages and disadvantages of these technologies.