Using proprietary data from the Illinois CPA Society’s pipeline survey, we explore factors affecting the decision to pursue a Certified Public Accountant (CPA) credential. The survey asked about their intention to pursue a CPA, whether they expected to be a CPA, the value of the CPA, and their intention to pursue credentials other than the CPA. Using 7,780 survey responses from students and young professionals, we find that both intrinsic and external factors affect the decision to pursue a CPA certification. We also find differences in the student and non-student subsamples. We perform textual analysis using responses to open-ended questions and find that participants identify financial concerns, mental health, work-life balance, and perceived value of the credential as factors in their decision. Overall, our results provide insight into why students and young professionals choose to pursue a CPA credential and suggest areas of focus for improving the accounting pipeline.

The 2024 Accounting MOVE Project explores how major structural shifts in public accounting—particularly the rise of private equity investment—are transforming career pathways, firm ownership models, and leadership development. The report examines how these changes affect emerging professionals while reinforcing the essential role of diversity, equity, and inclusion in strengthening talent pipelines, client relationships, and long-term firm sustainability. Building on more than a decade of research, the findings provide practical insights to help firms navigate change while fostering a more inclusive, innovative, and resilient profession.

The 2025 Accounting MOVE Project examines how evolving attitudes toward diversity, equity, and inclusion are influencing the accounting profession at a critical moment marked by severe talent shortages and leadership transitions. The report explores how workplace culture, belonging, and equitable advancement practices directly affect firms’ ability to attract, retain, and develop professionals. It highlights the strategic risks of disengagement, shares insights from participating firms, and reinforces inclusion as a practical business imperative essential to the profession’s long-term resilience, competitiveness, and growth.

In this study, CPA Crossings partnered with five industry subject matter experts to identify the most common challenges to implementing and leveraging technology—and how to overcome them.

A national survey by the Illinois Society of CPAs of 7,780 students and young professionals reveals what’s driving CPA career decisions. The 2024 report uncovers key perceptions, challenges, and deterrents shaping the pipeline—offering critical insights the profession can’t ignore.