Here’s what you’re looking for: Carrie Steffen

Every year, the 2025 Rosenberg MAP Survey asks the industry’s top consultants to share their observations from CPA firms across the country: How do you think the next 12 months will unfold? Trends? Predictions? Other thoughts? Also, how would you assess the last 12 months? Trends? Observations? Struggles?

M&A will intensify, especially for midsized firms.

By Carrie Steffen
The Rosenberg Survey

Artificial intelligence will continue to reshape the daily work of CPAs – transforming mundane tasks and enabling deeper advisory roles. Many are wrestling with what this means for new grads who are hired into entry-level roles that historically have been learning opportunities. I do wonder about how we will accelerate skills development for high-value skills like fraud detection, strategic analysis and client interaction.

MORE: The 2025 Rosenberg MAP Survey is available from CPA Trendlines here.

My guess? We will begin to see a shift. Traditionally accounting grads went to public accounting for a few years then left for private industry (for many reasons). But my prediction is we will begin to see a slow flip of that script.
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Audit troubles meet staffing shortages; uh-oh.

By Carrie Steffen
The Rosenberg MAP Survey

EDITOR’S NOTE: Every year, the Rosenberg MAP Survey asks the industry’s top consultants to share their observations from CPA firms across the country. How do you think the next 12 months will unfold? Also, how would you assess the last 12 months?

There are a couple of interesting stories on the horizon. First is the Public Company Accounting Oversight Board’s crackdown on audit deficiencies and how that will play out vs. a push to ease some of the requirements to become a CPA.

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With a perception of the quality of audits declining and the number of CPA candidates dropping, how will the profession reconcile the pressure to improve quality with fewer people to do the work and the proposed solution of lowering the threshold to become a CPA?
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