Talent pipeline worries have been prominent within the profession this year. But, according to Accounting Today’s The 2025 Top 100 People: Critical concerns in accounting, there appears to be a more nuanced set of forces at play.

When asked to identify the most important issue currently facing the accounting profession, specific leaders pointed to public trust, workforce readiness, and accelerating impact of artificial intelligence. 

Erin Collins, National Taxpayer Advocate, made it clear that trust as a core consideration should not be relegated to the background with the impact of technology on taxation and financial statements. As automation and artificial intelligence become more integral, it becomes imperative that the role of professionals involved in taxation and financial statements aims at enhancing integrity and not compromising it. 

Commenting on the issue, Mark Koziel, president and CEO at AICPA, pointed out that there is an ever-widening skills gap, and he concentrated on it as it affects new practitioners.

Koziel pointed out that there is a notable shift, where young professionals are expected to use their judgement and form an opinion without having hands-on experience with some fundamental procedures. 

Some speakers viewed emerging technology as both risk and opportunity. Erik Ageirsson, CPA.com's CEO, spoke about AI as an inflection point that will not only call for new tools but a new business model. The message clearly conveyed that success will be dependent on a willingness to rethink service delivery and value. 

Overall, the answers suggest that the profession will develop to will incorporate change and basics, with trust, learning, and use of technology helping determine its future.