Although I've been critical of the profession, in many cases the public doesn't look beyond the reputation of our firms, and in some cases individuals, when they evaluate the integrity of the profession. It is, therefore, up to auditors to embrace the professional standards and ethics that have made their attestation function so effective and accepted in the past.
While lawful, nonpermanent immigration (for example, H-1B and H-2B visa holders) has bounced back considerably since earlier in the pandemic, these categories of immigration are generally still below 2019 levels. Meanwhile, lawful permanent immigration (that is, new green card holders) is also somewhat lower than in 2019 and well below levels that prevailed earlier in the 2010s.