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The metaverse is a proposed future internet iteration that supports long-term, decentralized online 3D virtual environments. The links between the financial, virtual, and physical worlds are becoming increasingly interconnected. It consists of always-on virtual environments where many users can interact with each other and digital objects while embodying virtual representations or avatars of themselves. This research aims to investigate the impact of the metaverse on the future of accounting. The target population for this study is all certified public accountants (independent auditors), which comprises an unlimited group estimated at 1,200 individuals, according to a report by the Iranian Association of Official Accountants. Using Morgan’s table, the statistical sample is estimated to be 291 individuals selected through availability sampling. AMOS software is employed for data analysis. The results indicate that the metaverse's nature, position, examples, and attributes significantly influence the future of accounting. Therefore, the central hypothesis that the metaverse affects the future of accounting is confirmed.
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