The 2025 Top 100 People: What would you change?

January 9, 2026 9:00 AM

It's a common question: If you could go back and change anything, would you?

In the case of the 2025 Top 100 Most Influential People, we framed it in a professional context, asking: "If you could go back, what is one thing you would change in your career?"

Many said they would not change a thing, and others shared that their only regret was not getting into the profession sooner. Still others recalled specific pivots, forks in the road, or other ways they would have steered their careers or approached their work.

(To see the full responses of all the candidates for the Top 100, click here. And to see who the Top 100 voted the most influential, see here.)

I would have started my volunteer journey with our profession much earlier. I encourage others to get outside of the walls of their business and engage, learn and bring it back. I had no idea how much interacting with other professionals would affect my thinking and personal growth. Having a broader base of knowledge has served me well in whatever I do.

— Lexy Kessler, chair, AICPA; partner, Aprio

I would have embraced innovation quicker. In a field rooted in precision, it is easy to default to incremental change. But the challenges we face — from private equity investments in the audit to new technologies — demand creative thinking and a willingness to reimagine how oversight works. I have learned innovation is not just about adopting new tools — it is about cultivating a mindset that questions assumptions, invites experimentation, and puts the public interest at the center of every decision.

— George Botic, acting chair, PCAOB

Ian Londin

I graduated with an accounting degree, and I'm an accountant, but I'm not a CPA. If I could go back, I would absolutely approach life a little differently, and make sure that I obtained that important credential. I know I can still take it now, but life has taken me down the path intended for me, and I'm blessed to be able to live my purpose and passion and be successful (my definition of success) without it. I am where I need to be.

— Crystal Cooke, director, diversity and inclusion, AICPA

AICPA president and CEO Mark Koziel speaking at the AICPA Conference on Current SEC and PCAOB Developments

Not a single thing. I now get to represent the greatest profession in the world, in a role I never had dreamed of doing. It's amazing how as an individual if you make the most of your role, you can help control your own destiny. I believe that every work experience I've had prepared me for my current role. I never would've imagined being able to lead the profession that I believe to be the greatest profession in the world.

— Mark Koziel, president and CEO, AICPA

Marc Rosenberg, president of Rosenberg Associates

Learn to play golf because of the networking and business development opportunities gained by flailing at a gopher ball with a stick.

A second: Being more alert and proactive in seeking mentors because of the impactful, priceless benefits of having a mentor, especially before my mid-30s. Perhaps if this occurred, I could have started my consulting career 10 to 15 years earlier than age 46 when I launched my advisory business.

— Marc Rosenberg, managing partner and founder, Rosenberg Associates

If I could go back, I would speak up sooner and share my ideas with greater confidence. Over time, I've learned the value of trusting my instincts and contributing my voice and that growth has been one of the most rewarding parts of my career.

— Erin Collins, National Taxpayer Advocate, Taxpayer Advocate Service, IRS

If I could go back, I'd tell myself to take more risks — to experiment, to fail faster, and to see mistakes as part of the process. Early in my career, I played it safe, thinking success came from precision and predictability. What I've learned is that real growth — and real leadership — come from curiosity, courage, and stepping into the unknown.

— Denise LeDuc Froemming, president and CEO, California Society of CPAs

If I could go back and change one thing in my career, I would have focused 100% on offering advisory services many years before I actually did. In the early days I felt that I needed to maintain a reasonable book of business in the firm, offering and servicing legacy tax and audit clients. It was not until I gave up 100% of my client base and put 100% of my efforts into offering advisory services that my firm realized growth and expansion of our advisory vertical. It took me awhile to figure this one out, but you can't give everything 100%. I used to say yes to taking on every new task and I would never clear my plate to do so. As much as I believed that I gave everything 100%, I now realize that was not possible.

— Jim Bourke, managing director, advisory services, WithumSmith+Brown

I would be better about setting boundaries between my work life and my family. I missed far too many important times in the lives of my children due to work and tax season deadlines. I greatly respect upcoming professionals who have a very different perspective on balancing life and work, although I know it is still not easy to do.

— Geni Whitehouse, president, Information Technology Alliance

I would have taken longer engagements on interesting projects to develop more depth. While I appreciate my current broad knowledge base, the complexities of various industries are rapidly increasing, and having more in-depth knowledge would have been beneficial.

— Randy Johnston, CEO and founder, EVP, NMGI and K2 Enterprises

I would have become a CPA, not in practice but in credential. Doing so would have provided much-needed credibility around my existing expertise and experience, which would have open doors of opportunities with CPA firms. Note: We now employ CPAs to close this gap, as well as alumni from highly reputable CPA firms.

— Joe Woodard, CEO, Woodard

I would've shared my voice and story even sooner. That includes taking "risks" like breaking the typical mode (wearing T-shirts, having and showing tattoos, embracing TikTok ). The profession benefits when leaders are visible, vulnerable and vocal.

— Calvin Harris Jr., CEO, New York State Society of CPAs

I would have pursued greater specialization earlier in my career. While building a broad client base gave me valuable experience, it also meant that I was spread across many industries and services. By becoming more specialized earlier, I would have been able to develop deeper expertise and serve as an even stronger advisor, bringing sharper insights and more tailored strategies to my clients. This would have allowed me to have embraced the role of "advisor" earlier. Like many, I was focused on technical excellence and client service, but I sometimes undervalued how much clients needed guidance on strategy, leadership and big-picture decisions.

— Gary Thomson, managing partner, Thomson Consulting

If I could go back, one thing I would change in my career would be weaving ESG into our business operations sooner. Looking back, the potential to align purpose, sustainability and strategy with everyday accounting practices was enormous, and acting earlier could have amplified the impact we've been able to create for our clients and for our own organization. That said, the journey has been invaluable.

— Jennifer Harrity, ESG and sustainability director, Sensiba

Jesse Sutton

If I could change one thing, and if I were to give my past self some advice, I'd say take more risks. There is a resilience and confidence that comes with experience, but paradoxically, experience only comes with taking the first step.

— Tim Brackney, CEO, Springline Advisory

I would like to have had a better transition situation at my last firm (I might have stayed!). I wish I had realized that I could be a really effective leader without having to be the most technical person in the room. I got hung up on not loving the technical and that drove me to leave public practice. Today, I absolutely love what I do, and it's a great fit for my skills, but I do wonder how my career would have turned out if I hadn't left public.

— Kristen Rampe, managing partner, Rosenberg Associates

I'd recognize sooner that balance isn't a luxury; it's how great work gets done. Earlier in my career, I tried to outwork every deadline. Knowing what I know now, I'd put guardrails in place — planning capacity ahead of busy season, protecting recovery time, and modeling it for my teams. With today's technology — from automation and e-signatures to collaborative platforms — we can redistribute work more evenly, reduce after-hours churn, and still deliver exceptional quality. That shift makes the profession more sustainable and more appealing to future CPAs.

— Elizabeth Beastrom, president, tax & accounting professionals, Thomson Reuters

As Maya Angelou so aptly said: "I wouldn't change nothin' from my journey now."

— Guylaine Saint Juste, president & CEO, NABA Inc.

I would have stepped into entrepreneurship sooner. Early in my career, I saw the friction everywhere: talented professionals spending countless hours on manual tasks that added little value, while the real potential of their expertise remained untapped.

At the time, I believed leaving the profession was the only way to find purpose. Ironically, that journey brought me back with more clarity and conviction than ever. I realized the change I was seeking had to come from building new solutions for the profession itself.

– Jin Chang, CEO, Fieldguide

Dobek-Sarah-Inovautus Consulting NEW 2023

Instead of changing anything, I would focus on listening to my instincts sooner. Every decision, even the tough ones, has contributed to where I am today, but trusting myself earlier could have accelerated that journey.

— Sarah Dobek, president and founder, Inovautus Consulting

I would have tried to be less combative and more Socratic in my conversations with people who have disagreed.

– Ed Kless, co-founder, Threshold

Donny Shimamoto of Intraprise Techknowlogies

I would have broken away from the "traditional molds" earlier and not been afraid to be myself and promoted the nontraditional things that I believe we need to do as a profession more vocally. I've wasted too much time trying to "play the politics" in the profession when I should have been leading people down the path less traveled instead — because that is the path to a sustainable future for our profession.

— Donny Shimamoto, founder and managing director, IntrapriseTechKnowlogies LLC