Technological change has been prevalent in the modern world, and thus, the accounting and auditing practice is no exception in experiencing these changes; this has led to a call for digital competencies by the agents in the field. This study focuses on the extent of digital competence among the Big 4 accounting firms of Deloitte, PwC, Ernst & Young, and KPMG based in the United Kingdom, United States, Australia, and Canada in the year 2023. Through data gathered in structured questionnaires, the current state, difficulty, and relevance of the identified digital skills during modern digital transitions are assessed. Some salient points include an increased awareness of the importance of digital competencies in improving the efficiency of accounting and auditing practices. Thus, there are specific disparities in the proposed digital skills depending on the level of training investment and specific legislation. The research emphasizes the importance of consistency in providing digital skills, suggesting specific training and inclusion of digital competencies into the frameworks of continuous professional development. These findings have implications that may force firms to pay more attention to the issue of increasing the digital literacy of their workforce to fit the demands of the market.