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The Certified Public Accountant designation is at a crossroads: Our profession can broaden accessibility and ascension at all levels of the talent pipeline–or risk perpetuating the ills caused by a shrinking workforce.
Nationwide, the combination of a shortage of accountants (particularly CPAs), persistent pipeline challenges, and underrepresentation is having ripple effects on industries and capital markets at all levels. Yet, key decision-makers persist in upholding rules that seemed adequate decades ago–but now represent hurdles that result in low interest among Black and African American professionals–and a persistently low representation, with less than 2% of CPA accountants identifying as Black.
The 150-college credit hour eligibility requirement for the certified public accountant (CPA) designation originated in the late 1980s. At the time the decision was made to add the additional 30 credit hours, equity and the impact that both additional student loans/costs and income opportunity loss would have on Black and African American communities were not taken into account. In addition to an absence of a sustainable income gain once the CPA licensure is obtained, these factors create a barrier to entry for many people who may wish to enter the profession–particularly Black professionals.
To ensure a thriving, vibrant, engaged pipeline of would-be CPAs, particularly Black CPAs, we must assess skills, understanding, and maturity through multiple pathways, in...
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