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Cracks in the Foundation: How Do We Build Future CPAs? 

Read the full article here. 

Rikki Williams, Senior Director at Centri, and Michael Kirchner, Managing Director at Centri, recently authored an article published in the PICPA Pennsylvania CPA Journal titled “Cracks in the Foundation: How Do We Build Future CPAs?” They explain that artificial intelligence (AI) is reshaping the traditional public accounting talent model by automating much of the repetitive entry-level work that once served as an apprenticeship for developing professional judgment. The article argues that firms must deliberately create new ways for early-career accountants to build the technical depth, skepticism, and client-facing skills needed to supervise AI-enabled work. 

Key Insights 

AI Is Reshaping the Talent Pyramid

Public accounting firms have traditionally relied on large entry-level classes to perform high-volume work and learn through repetition. As AI reduces the time required for document review, reconciliations, tie-outs, and anomaly detection, firms need fewer associates for certain workstreams and are changing the composition of their teams. 

The Apprenticeship Model Is at Risk

The repetitive tasks AI can absorb were also the training ground where staff learned what looked reasonable, how to identify unusual items, and how to respond to review comments. Removing that work without replacing the learning experience could weaken the pipeline of future seniors, managers, and partners. 

Entry-Level Roles Are Becoming More Advanced

New professionals are increasingly expected to act as orchestrators or architects of automated processes rather than simply completing tasks. This shift requires strong accounting fundamentals, AI fluency, and the ability to evaluate whether an automated output is materially correct. 

Professional Judgment Becomes More Valuable 

AI can produce fluent and convincing results while still making meaningful errors. Professional skepticism, technical accounting knowledge, client judgment, and the ability to explain why a conclusion is appropriate remain essential and may become even more valuable as automation expands. 

Firms Need Deliberate “Synthetic Reps”

The article recommends a dual-track approach: automate low-value repetitive work while intentionally rebuilding learning opportunities. Examples include requiring staff to review, annotate, and explain AI outputs; using tiered review layers that emphasize coaching; and introducing advisory-ready and AI-supervision skill paths earlier in employees’ careers. 

Small and Mid-Tier Firms Face Distinct Pressure

Smaller firms may not have the resources to build proprietary AI platforms, but they still need to compete with firms that automate. Their advantage may depend on integrating available tools effectively while differentiating through judgment, relationships, and high-touch advisory capabilities. 

Accounting Education Must Evolve

Universities are beginning to incorporate AI into accounting coursework and audit or risk-assessment scenarios. This approach can help students learn how to use AI within the discipline rather than treating it as a separate technology skill.

Looking Ahead

AI can elevate accounting work, but firms cannot automate away the experiences that teach judgment. The organizations best positioned for the future will pair automation with intentional coaching, technical development, AI supervision, and meaningful opportunities for early-career professionals to practice critical thinking. 

How Centri Can Help 

Centri can help organizations adapt to an AI-enabled accounting environment without losing the human judgment that supports high-quality financial reporting. Through technical accounting, financial reporting, internal controls, and process advisory support, Centri can help teams evaluate where automation adds value, establish appropriate review and governance practices, and strengthen the accounting knowledge needed to challenge AI-generated outputs. Centri can also support organizations in redesigning workflows so that efficiency gains are paired with clear accountability, practical coaching, and opportunities for professionals to develop advisory and decision-making skills. 

Rikki Williams

Senior Director | CPA

Rikki is a Senior Director at Centri Business Consulting. He has more than 18 years of public and private accounting experience. View Rikki Williams's Full Bio

Michael Kirchner

Managing Director | CPA, MBA

Mike is a Managing Director at Centri Business Consulting. He has more than 20 years of accounting, advisory, and audit experience. View Michael Kirchner's Full Bio