The accounting profession is undergoing a quiet restructuring. With talent shortages growing and interest in traditional CPA pathways declining, organizations are rethinking how people enter the field—and how it’s being explained to them. 

Recent shifts in CPA licensure, such as the 120 credit hours plus two years of experience model, signal a move toward flexibility. Calvin Harris Jr., CEO of NYCPA, told CFO.com that this creates confusion for students who aren’t sure which rules apply to them. “It’s going to be confusing for a few years,” he said. “The schools, societies and firms all need to do a better job of educating students on state-specific requirements.” 

At the same time, campaigns like Accounting+ have made progress. According to a Accounting+ 2024 Annual Report from the Center for Audit Quality, the campaign reached students 2 billion times last year, with website traffic and engagement significantly up. Research shows that students respond most to messaging that focuses on job security, long-term earning potential and flexibility. But exposure is still uneven. Many students don’t personally know an accountant, and their understand of the profession remains limited. 

Some argue that disconnect is structural. Dr. Tim Naddy, professor of accounting at the Savannah College of Art and Design, says part of the problem is timing. Firms often engage with students only when they’re already in recruiting mode. “We need to talk to them during the year—when they’re stressed from coursework, unsure about jobs, wondering if they even need to get a CPA license.”

The language around accounting is shifting with more talk of culture and work-life balance. However, as CPA pathways multiply, and branding efforts grow, there’s a risk of surface-level fixes without structural change. The challenge now seems to be about making sure these alternatives are understandable and that the profession meets students where they are.