koziel says to look beyond the cpa for new answers.
by seth fineberg
at large
one thing that’s clear from the annual aicpa & cima engage conference (arguably the largest in the profession) is that the association’s new leader, mark koziel, has much on his plate.
more mark koziel: mark koziel: the future of the profession | opportunity awaits incoming aicpa ceo | koziel to succeed melancon as aicpa ceo
for years, the cpa brand, its value, and the profession it stands for have been challenged, to say the least. in his first year as the institute’s leader, its membership made its needs abundantly clear to him. more importantly, it appears there is much support behind him to see that they are addressed.
to be fair, it is not on one person or one institutional body to fix all of the profession’s issues. but advocating and addressing the most glaring challenges, especially given membership fees and the seemingly long-standing fact that approximately half of those who hold the cpa credential are either not aicpa members or don’t necessarily support what they do, is no small task. this is where koziel, a long-standing member, small-firm advocate, and head of the allinial global firm association, can shine.
some of the major issues the aicpa and koziel plan to address are obvious, others less so, beginning with the “talent crisis” or “pipeline issue,” if you will. one could argue that the accounting profession has “always” struggled with having enough professionals to do the work. lately, however, reports show a decline in the number of cpas in the profession, people sitting for exams, and even students pursuing accounting degrees.
to truly find out what common issues cpas share, koziel spent the beginning of his tenure as aicpa president on a listening tour. during this time, he heard a lot of feedback on what he and the institute need to address most. these included (in no particular order):
- small firm representation
- small business reporting
- the talent pipeline
- cpa branding
- building communities among the profession, both in public and in business and industry
- better connections between accounting professionals overall
“the cpa is still a strong accreditation, but with the variety of skill sets needed in a growing practice, looking outside of those letters seems necessary,” koziel adds. “we still have to tell a better story to address the pipeline issue.” to be sure, it remains a matter of having a better story about being a cpa and an accountant.
the good news for cpas is that, whether it’s due to the institute’s efforts or not, there does appear to be an uptick in interest in accounting. according to aicpa research, there has been
- 12 percent increase in undergrad accounting major enrollments between fall 2024 and spring 2025
- 28,000 new cpa exam candidates in 2024
- 74 percent increase in global hiring of accountants year over year
- 72 percent of master’s of accounting programs are seeing increased applications
this was just a snapshot, and considering all that cpas are looking for in their present and future, the aicpa and koziel do have their proverbial work cut out for them. of course, the ever-present specter of private equity could fundamentally shape where cpa firms go. some cpas are concerned, some not as much, and some are even embracing the possibility of growth and restructuring of the traditional cpa firm model.
but know this: pe is here to stay for the foreseeable future, and like any new phenomenon, be it cloud, ai, subscription pricing, et al., cpas can see it as a threat or an opportunity. looking towards the future, cpas see several opportunities to lean into a “wish list,” based on a live poll during koziel’s keynote. in it, attendees were asked, “as you look to the future, what opportunities do you now see?” the responses, while not entirely surprising, were quite telling:
- shorter work hours or a 4-day workweek
- increased usage of ai
- better education and training
- “stop lowering the bar just to fill seats” (a re-think, not a total elimination of the 150-hour rule).
- no charge-hour goals
- increased community/sharing among accountants
- more personal financial planning
all told, check in next year to see if there is any movement on the aforementioned from the profession, the association and its leadership.