The digital revolution changed everything, from the biggest to the smallest, and all that lies between. Audit firms face pressures in strategic and organizational adaptation owing to Information and Communication Technologies or technological innovation. Successful integration of advances in technology offers efficiency and competitiveness; failure to integrate might result in the opposite effect. The following study, therefore, based on improved literature review and a theoretical framework such as UTAUT for quantitative methods, will research the drivers of digital technology adoption in Moroccan audit firms. This paper therefore adopts a quantitative analysis, through the data obtained from 356 firms, to test the hypotheses set forth herein and pinpoint those factors particular to the Moroccan context. Therefore, this study will present actionable insights for audit firms and decision-makers who want to use drivers and barriers of digital adoption to their benefit. The study also contributes to a better understanding of the adoption process and its strategic implications with the purpose of supporting Moroccan audit firms in their effort to cope with demands imposed by fast-evolving digital landscapes.