The path for today’s CPA candidates from accounting student to CPA is taking place against a backdrop of rapid change that’s reshaping how accounting work gets done, where CPAs work and the skills employers value.

What candidates need to know to best navigate this new landscape was the focus of a recent CalCPA Candidate Town featuring Garrett Shakstad, a CPA, instructor and senior recruiter associate with NKSFB, and David Hemphill, information officer at the California Board of Accountancy. The two broke down what today’s candidates need to understand about the CPA Exam model, licensure requirements, hiring trends and how firms are evaluating early-career professionals.

Change is the New Constant

Artificial intelligence, outsourcing and offshoring, private equity investment and industry consolidation are all influencing the accounting profession. Shakstad acknowledged that no one knows exactly how AI will ultimately affect accounting, but its impact is already being felt.

“No one knows for sure what's going to happen with artificial intelligence other than we know that it is currently changing things and it will continue to change things,” Shakstad said, who encouraged candidates to embrace AI. “My request is that we embrace artificial intelligence because it's going to be here. And if you can figure out how to make it a tool that you use, good things can happen.”

That changing landscape may make the profession feel uncertain, particularly for students preparing to enter the workforce, but Shakstad offered a different way to think about it: Change can create opportunity.

“Change always brings about really good opportunities for folks,” he said.

For candidates, that means looking beyond a single definition of what a CPA career looks like. While traditional accounting firms remain an important part of the profession, opportunities are emerging across business management, outsourced accounting, bookkeeping and family-office environments.

Your Résumé is Only the Beginning

While technical accounting knowledge remains foundational, Shakstad cautioned candidates against assuming that employers expect them to arrive with extensive accounting experience. Rather, he explained how employers are looking for something more and highly value qualities such as talent, time management, leadership, self-reliance, coachability and the ability to learn from mistakes.

That makes the candidate’s ability to demonstrate interpersonal and professional skills increasingly important. In an environment where technology and AI can handle more tasks, human capabilities can become an even greater differentiator.

“Even in this age, soft skills matter way more than they ever have. They've always been important, but especially in an age with a lot of AI and a lot of computer work, your interpersonal skills and your soft skills matter more than ever,” he said.

His advice: Be more than your résumé. Build relationships with professors, mentors, alumni, professional organizations and potential employers. Getting in front of people allows employers to see the person behind the credentials and the qualities that person brings to the workplace.

Learn to Take Feedback—and Learn from Mistakes

Two of the most valuable skills discussed may also be among the hardest to demonstrate on a résumé: coachability and self-awareness.

Shakstad said employers want people who can work independently, think through problems and research possible solutions, as well as recognize when they have reached the limits of what they know and ask for help.

The same applies to feedback.

“Being able to adjust and correct is a massive skill to have,” he said.

Candidates who respond positively to coaching demonstrate willingness to grow and can encourage supervisors and co-workers to invest in their development.

And mistakes? They are inevitable.

“All of us make mistakes,” Shakstad said. “We are not looking for someone who doesn't make mistakes because it doesn't exist.” Instead, employers want people who understand what went wrong, learn from it and improve.

For candidates, that changes the way they should approach interviews. Rather than simply describing a mistake, Shakstad advised spending more time explaining what was learned and how the experience led to growth.

A New Roadmap to CPA Licensure

Candidates also received an update on a significant change to the California CPA licensure pathway.

Beginning Jan. 1, 2027, new requirements established under AB 1175 will create a new licensure pathway that is more flexible, affordable and accessible for aspiring CPAs, while preserving the strong consumer protections the profession is known for.

During 2027 and 2028, candidates will have a choice between the existing “legacy” pathway and the new requirements.

Under AB 1175, CPA candidates must earn a bachelor’s degree with an accounting concentration, pass the Uniform CPA Exam and complete two years of general accounting experience. For added flexibility, candidates can substitute a qualifying master’s degree for one year of experience, or an approved accounting certificate program for six months of experience.

One of the biggest changes is education. Under the new pathway, the additional education needed to reach 150 total units is eliminated. The education required to sit for the CPA Exam will also satisfy the education requirement for licensure.

The tradeoff is additional experience. Beginning in 2027, the general accounting experience requirement increases from one year to two years. However, certain educational options can offset some of that experience requirement, including a qualifying master's degree and certain community college or extended studies certificates.

Build the CPA You Want to Become

Perhaps the most important takeaway from the Town Hall was that becoming a CPA is more than completing an exam, meeting education requirements and accumulating experience.

It’s also about becoming the kind of professional who can adapt as the profession changes.

AI may reshape tasks. Firms may consolidate. New business models may emerge, and licensure requirements may evolve. While candidates can’t control those forces, they can control how they prepare, the relationships they build, the skills they develop, their willingness to learn and how they respond when things do not go according to plan.

Check out the full conversation on demand. And be sure to join us for our next Candidate Town Hall on Nov. 12, which will focus on "Beating Burnout Before It Begins: Mental Resilience for CPA Candidates." Register today.