“As a child, I always wanted to be a dancer,” says Cat Devaney CA. Appropriately, she’s spent much of her career helping people find their own rhythm. Sometimes, that means guiding future CAs through complex concepts; sometimes it means helping a dance class pupil master a baton-twirling routine.

And for Cat, it isn’t actually all that different. “You recognise very quickly that people learn [accountancy] or dance in different ways,” she says. “And that’s fine – they eventually get there.”

A born-and-bred Glaswegian, Cat’s route into accountancy was far from straightforward. “I never really planned ahead,” she says. “I just went with the flow.”

That ability to adapt has become one of the defining themes of her career. It has taken her from practice to lecturing, and now to her role as ICAS’ Executive Director of Learning, where she is helping shape the future of accountancy.

Her initial inspiration came from an accounting teacher at school who “didn’t suffer fools gladly, which I quite liked, but he also had a good rapport with the students”.

Cat had always assumed university was off the cards. But after completing an HND, her sister persuaded her to apply to Glasgow Caledonian University. After graduating, she explored teaching: “I did a day in a primary school and thought, ‘Yep, I could be a teacher.’ Then I did a day in a secondary school and thought, ‘Absolutely not.’”

“AI will be able to support CAs in routine tasks. But what that does is put even more of a light on communication, critical thinking and professional scepticism”

Instead, she pursued the CA qualification, beginning her training in practice with Campbell Dallas (which became part of Azets in 2020), and that gave her “a good grounding of broad experience”.

Initially, she worried her lack of confidence in maths might present a barrier. But practice showed her that accountancy was about far more than calculations – that “the numbers weren’t the be-all and end-all”.

In fact, one of the most important skills was understanding people. “You’re speaking to people, you’re communicating with people, you’re learning about the business you’re dealing with,” she says. Working primarily with SMEs gave her an appreciation of the human side of the profession – not to mention dealing with clients arriving with “plastic bags with all their receipts in”.

That lesson has stayed with her, and is one of the reasons she believes soft skills remain at the heart of the profession: “It always comes back to communication.”

Batons to balance sheets

The pull of teaching, however, never disappeared. It eventually led Cat to ICAS, where she’s now celebrating 20 years. She loved her first lecturing role, chatting to students and helping them develop their confidence. “The students who are struggling, then eventually get it, are the ones you get the most satisfaction from,” she says. “You might not get it first time – and that’s okay, that’s absolutely fine. I love it when the penny drops.”

Away from accountancy, Cat runs a part-time dance school with her sister as a hobby, teaching tap, modern commercial and (her own speciality) baton twirling. “I’ve danced ever since I was three, and it’s always been part of what I do,” she says.

Again, it’s about giving people space to develop their confidence and learn in their own way. “Some people respond to counting, some respond to the music, some respond to the words,” she says. “You find the route that works for them. They might not have a beat in their body for a particular dance, but they love it and put everything into it.”

Though predominantly for kids (the youngest class member is three, the oldest 27), Cat says some of them have been coming “for years” – and others have gone on to become dance teachers themselves: “They’ve come back and asked if they can teach a class. It’s lovely seeing that progression.”

As Director of Professional Qualification, Cat played a pivotal role in the launch of the new syllabus and of Advantage, ICAS’ platform for digital learning. On her new role as Executive Director of Learning she acknowledges Gail Boag’s legacy, but stresses, “I’m not filling her shoes – I’ve got my own dancing shoes to wear.”

Cat’s main focus is ensuring ICAS continues to deliver qualifications built on quality and trust, while evolving with the profession. “We are forward-thinking, innovative and really servicing what’s needed in the wider business profession,” she says.

That includes responding to major changes, particularly the rise of artificial intelligence. “AI is not about replacing CAs, it’s reshaping how value is created in the profession,” Cat says. “While it can support efficiency and routine processes, the real value of the profession lies in skills such as communication, critical thinking, professional scepticism and ethical judgement. In many ways, AI puts an even brighter spotlight on those capabilities, giving a new lens through which to assess, question and make informed decisions.”

In step with tech

Cat talks excitedly about an AI-powered learning prototype being developed through the Global Accounting Alliance, allowing students to practise realistic professional scenarios. The prototype simulates situations where students can perform professional tasks, such as asking the right questions, challenging information, communication and judgement. The project also offers a chance to compare how professional skills develop across different markets, which “can only enhance them even more”, she says.

“Within learning at ICAS, our starting point is the responsible and ethical use of AI, ensuring that any adoption enhances learning while maintaining the integrity and standards of the qualification. In assessment, in particular, safeguarding academic integrity remains paramount – for now, AI is not permitted to be used.

“We have a responsibility to create a safe environment in which students can develop not only an understanding of how emerging technologies can be used effectively, but also how they should be used ethically, responsibly and with sound professional judgement. ICAS is approaching AI with openness and purpose. As technology continues to evolve, so too will our approach, guided by the principles of integrity, professional judgement and public trust that sit at the heart of the profession.”

She’s particularly adamant that technology must remain human-led. While AI can support learning, the quality of the experience depends on the judgement and expertise behind it. “Good-quality data needs to be used for it to be a really enriching experience,” she says. “AI might help you with an initial draft, but it is the human perspective that challenges, refines and ultimately makes something meaningful. We are still the ones responsible for the decisions we make, the experiences we create and the outcomes we deliver.”

Elsewhere, there’s been a great response from members to ICAS’ expanding portfolio of qualifications, including the new routes through the MA in Professional Accountancy and the Accounting and Business Professional. ICAS Council has been equally supportive: “It’s still early days, but they can see the real value of it.”

“We now have school leaver, graduate and career-changing pathways – and we continue to evolve. We are offering a streamlined route into the profession by integrating a professional training approach into the academic syllabus. We continue to look to what we can offer.” For someone whose career has been shaped by unexpected opportunities, that message feels particularly apt.

Perhaps it’s no surprise that when asked to name her favourite musical, she chooses Six. “I just think it’s brilliant,” she says of the 2017 show telling the tale of Henry VIII’s half-dozen wives. “It’s history retold through the voices of six remarkable women, in a powerful and modern theatrical experience,” she says. A CA whose favourite musical is literally a number? She laughs. “Numbers through and through!”

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