CPA Horizons 2025 Report 

"[Globalization] brings the opportunity to display to the rest of the world how valuable a U.S. CPA is. It is not just the certificate." -- CPA Horizons 2025 Survey Participant

Over a six-month period, CPA Horizons 2025 sought the insights of CPAs on current and forecasted trends that will surely impact not only the profession, but also the world. Through an online survey, 16 in-person forums and online discussion and focus groups, about 5,600 CPAs weighed in and generated more than 75,000 comments about the current state and future of their profession.

The initiative’s Advisory Panel, a 21-member group representing all member segments of the profession (by practice area, age, gender and diversity) and the state CPA societies, carefully reviewed and refined the input, defining the profession’s Core Purpose, Values, Competencies and Services. The research shows that the entire profession—from sole practitioners to medium and large firm members to members in business and industry to those in government and academia—has a bright future and will need to respond quickly and competitively to the shifting ground on political, economic, social, technological and regulatory fronts.

Insights and directions related to opportunities and challenges for the profession over the next 15 years emerged. Using these insights and directions as a road map, CPAs and the accounting profession will mold their future.

  • CPAs overwhelmingly agreed that the profession’s Core Purpose, “Making sense of a changing and complex world,” remains relevant today and for the future.
  • The profession’s core values and competencies resonate with CPAs conceptually, but the definitions need to be refined and updated to reflect the 21st century.
  • The services provided by CPAs have become so varied and diverse that the concept of core services is no longer representative of the profession and has been dropped.


Download Report


© 2017 Association of International Certified Professional Accountants. All rights reserved.