This study aimed to model auditors’ professional competencies in order to align the Iranian Association of Certified Public Accountants with digital transformations. In terms of research nature, the study was fundamental applied, grounded in an interpretivist philosophy and designed with an inductive approach. The main research strategy was qualitative, and the target populatublic Accountants. Purposive sampling was employed, and data were collected through 15 semi structured interviews conducted from Dey 1404 to Esfand 1404, continuing until theoretical saturation was reached. The reliability of the coding process was confirmed using Holsti’s method (0.766) and Cohen’s kappa coefficient (0.703). Qualitative data were analyzed through thematic analysis using MAXQDA 20 software. In the quantitative stage, a decision matrix questionnaire, interpretive structural modeling, and MICMAC software were used to level the constructs and model the relationships among them. The findings indicated that the ability to manage risk and internal controls using digital tools, professional and technical knowledge in the digital era, and leadership of digital audit teams, as the most important foundational competencies, positively influence the ability to utilize intelligent technologies and integrate digital transformation into auditing strategies. Continuous learning and data driven analytical skills were also found to foster creativity and innovation in digital auditing processes. Furthermore, strengthening communication skills in digital environments, adherence to professional ethics, and artificial intelligence based judgment contribute to enhancing auditors’ professional competencies. Overall, alignment with digital transformations requires a fundamental reconsideration of continuing professional education, competency assessment, and policy making within the auditing profession in Iran.