With thecurrent technologicaladvances, especially during the COVID-19 pandemic, it is increasingly making many people and businessadaptand try to be able to start the new normal by implementing new business model in their operationsand activies. With the new business model, it can be a challenge for companies to be able to implement operations using NFT and also the need for the role ofaccountants in conducting analysis both in terms ofactivities and also analysis of reports generated on these activities. As happened during the COVID-19 pandemic, Adidas has implemented virtual clothing fittings and can also make online payments. Later, ifindeed allworld brands have implemented the same method, then the possibility ofDirect toAvatar (D2A) willequally exist in every company and other business.At thetime ofthe COVID-19 pandemic and preparing to enter the new normal, we cannot deny that many businesses and consumers are already comfortable using all business activities (buying and selling) virtually. With the change in the business model, it will have an impact on the accountant who willcarry out the audit as wellas the consulting department. The research method will use qualitative methods using interviewtechniques to atotal of 40 NFTpractitionersand accountants. Theresult will beas our references us as an accountant to be prepared with the possibilities about accounting profession and the readiness of accountant in metaverse era in Indonesia.The metaverse era, especially with the payment based on the NFT, will affect many decisionsand thesectors in industry. The universities, accounting firms, and certificationscan combine the curriculum with the current issue in metaverse, especially NFT and the transactions for the soft skill improvement.

NFT,Technological advances, virtual clothing fitting

• Dr. Setiani Putri Hendratno, S.E., M.Ak., CertDA, CME

• Nashiruddin Al-Fath, S.Sn., M.Sn.

• Dr. Tommy Andrian, S.E., M.Ak., CertDA, MOS, CertSF

• Michael Angelus, S.E., M.Ak., CertDA