The Institute of Medicine (IOM) report highlights the future of nursing. The report recommends that nurses play an important role and responsibility in leading advanced healthcare. Through practice transformation, education transformation and leadership transformation to meet the needs of high-quality nursing care. Since a nurse should acquire advanced practice through education and training, achieving the goals of the IOM report requires nursing practice to become a leader in the future. The IOM report has an impact on nursing practice, particularly standards of nursing practice. Nursing practice is the establishment of guidelines for implementing high-quality nursing care and models for evaluating care. The guidelines help ensure the customers they are acquiring. The standards published here can be used as an indication of the standard of care, with the understanding that the application of the rules is context dependent. Standards are determined to change with the dynamics of the nursing profession as new models of professional practice are developed and established by nursing education and society. Furthermore, specific requirements and clinical circumstances may also influence the application of the criteria at a given time; for example, during an emergency and natural disaster or during war. The standards are directed at formal, periodic reviews and revisions. Nurses should practice to the fullest extent of their education and training. The IOM report transforms the healthcare system to achieve the goal. It will be necessary to rethink the functions of nursing. The IOM report warns that the nursing profession must change, otherwise it would not be able to meet the growing demands that are emerging as a result of healthcare reform, new technologies and an aging population. (George Washington University, 2013) Nurses face new opportunities and challenges in reforming the future healthcare system. Nurses Play an Increasingly Important Role in Leadership The nursing healthcare industry is in the process of developing advanced management and information systems for the purpose of patient center care. And collaborate across the healthcare team, which means nurses will need advanced IT skills to be able to use this