Abstract Accounting techniques have evolved significantly over time.  The invention of technology and its subsequent evolution have shaped how accounting is practiced in today's world.  New and more intelligent accounting procedures are discovered, the most current of which being cloud accounting. This theoretical paper examines how the COVID-19 pandemic has affected the accounting profession in Nigeria; our focus is on demonstrating how accounting professionals have adapted to emergency changes implemented in response to the pandemic through the adoption of cloud accounting technology. Several studies were reviewed within this scope, which revealed that the COVID-19 pandemic had a significant impact on the activity of accounting professionals, who were forced to change their work routines while generally struggling to adapt to the newly emerging work demands. This necessitates the use of cloud accounting technology to assist in mitigating the difficulties caused by the COVID-19 pandemic, particularly in a country like Nigeria. Keywords: Cloud Accounting, COVID-19, Pandemic, Nigeria