I wrapped up my decade-plus tenure as the AICPA's ambassador to small firms last month, and that gives me a unique perspective about how the accounting profession has evolved, how small firms have responded to challenge and change, and what the road ahead looks like for the profession I've devoted my life to serving.
When I joined the AICPA in 2014, I never set out to create seismic shifts in the profession. Instead, I set out to make sure that small firm members felt heard, respected and supported. I knew the impact wouldn't always come in headlines — but it came in conversations, in texts from members needing someone to listen, in meetings where I could raise a hand and say, "Here's how this affects a firm with five people, not 500." If there's one thing I hope to be remembered for, it's that I made this role personal. And that I made small firms feel like they mattered — because they do.
Looking ahead, small firms are facing real uncertainty, from state-by-state CPA licensure reforms to the growing influence of private equity in our space. Firms are watching as some private equity-backed firms ask their professionals not to use the CPA designation. I understand the strategic thinking behind that. But it also shows a disconnect: Our value isn't just in what we do — it's in what we represent. The CPA is a mark of trust, credibility and public service, and clients place a lot of value on that designation for good reason. That's not something we should ever de-emphasize.
In fact, I believe the CPA designation will be even more critical to firm success going forward. Yes, we need to innovate. Yes, we need to modernize. But if we abandon the CPA identity in favor of becoming just another consultancy, we lose the very pipeline we're trying to strengthen. Young professionals still want a career with purpose. The CPA can and should still be that career.
On licensing and mobility, I've heard the anxiety from firms firsthand. Small firms don't have legal departments to sort through patchwork requirements across 50 states. When a single staff member holds a CPA license in another state, it can tie a knot in the whole firm's operations. True mobility and uniformity aren't abstract ideals — they're practical necessities for firms that are already stretched thin. We must get back to that clarity and consistency. I'm hopeful we will.
So where should small firms focus? Focus on your people. Build the pipeline. Invest in technology, yes — but don't forget to invest in relationships. The profession is moving fast, but one thing hasn't changed: Clients still turn to the CPA they trust when it really matters. Be that CPA.
I've heard some small firm practitioners say that generative AI is for the big guys, and that the same goes for data analytics. I couldn't disagree more. Artificial intelligence can be a game-changer for smaller firms, freeing CPAs from mundane bookkeeping tasks so they can be the kind of business advisor that smaller companies and organizations desperately need. Data analytics, meanwhile, helps provide the kind of actionable insights to help shape business decision-making. These capabilities will definitely be part of the standard toolkit of small firms — and a lot sooner than you think.
As for me, I'm leaving the AICPA with a full heart. I'm grateful for every firm that welcomed me into their practice, every state society that let me speak at their roundtables, and every member who called just to talk something through. Thank you for letting me be part of your story. You've certainly been a vital part of mine.
