We are all keenly aware of our profession’s pipeline issues. Data trends consistently reveal declines in accounting graduates, while the wave of retirement-age people continues to swell. A profession drowning in burnout and unable to recruit qualified talent, we refuse to acknowledge how deep we sit in the trough.
Our solutions remain hyperfocused on the future. The CPA Evolution initiative and promotion of the accounting profession are noble endeavors, but it will take years to see the returns on these investments. Sorely missing from the conversation is the lack of support for those who are already in it.
Initial candidates for CPA licensure have embarked on the journey to pass the exam. They committed to meeting the educational requirements of their respective state boards and submitted applications to sit for the exam. They study and take exam sections between peak periods of work. They pay the requisite fees and wait for numerous agencies to communicate with one another.
They’re frustrated at the outdated infrastructure of those agencies. They don’t know why they can’t pay for exam fees using Venmo. (Believe it or not, some state boards still require candidates to physically mail in a check.) They don’t understand why computerized exam scores cannot be released immediately and are flabbergasted when exam scores aren’t released on time. They wait upwards of 30 days to receive exam scores while working in a profession that has minimal downtime. The 18-month deadline continuously looms.
To effectively support candidates on their journey, consider:
1. Advocacy
When we become truly present to the challenges faced by candidates, we see how problematic the current process is. The challenges are complex, in part because so many stakeholders are involved (e.g., the American Institute of CPAs, the National Association of State Boards of Accountancy, Prometric, state boards). While each entity is doing their best to be of service — to our profession and the public at large — I am unsure if we have done enough to address the immediate needs of our profession.
I’ve observed a post-pandemic phenomenon when I walk into restaurants where I live in California. As I enter the doors, there is signage that reads something like “We are short-staffed. Please be patient with us as we do our best to serve you.” I continue to hear the same themes from CPA firms. They are understaffed, busier than ever, and have little downtime.
How does this impact a candidate for initial licensure? There’s the obvious element: They are too busy working to be able to pass four sections within an 18-month period. The insidious element is bureaucratic processing delays, which are not the fault of the candidate — yet the candidate is the one who suffers.
It’s up to the senior leaders of our profession to set the tone at the top, to act as a positive force for change. The AICPA Code of Conduct asks CPAs to exercise due care and strive continually to improve the quality of services. Promoting careers in accounting, without protecting those who are not receiving quality service lacks integrity. Our duty is to advocate on behalf of those who will succeed us.
2. Save your war stories
Have you ever noticed the emotional theme when an older accountant brings up their own exam journey in response to hearing a candidate’s venting? It’s usually a tale of extreme arduousness, told to young whippersnappers in a bid to “put things in perspective.” While you might intend to commiserate, effectively, the conversation is now about you, and detracts from the fact that the exams are unnecessarily difficult for reasons outside the knowledge base. Your legacy exam struggles are valid. The struggles of candidates in 2022 are also valid. These things can exist at the same time. Consider it an opportunity to advocate for someone you know.
3. Empathize
Empathy is the ability to understand what it is like to be in the position of another. Unsure how to convey empathy? Start by being curious. Ask about their process. Reflect back what you heard to ensure you understood. Ask what it’s like to have that experience. Then ask how you can support them.
As a strong advocate for initial CPA licensure, people feel safe coming to me to share their experiences. Here is one such story: “I took my final exam on 11/15/2022, which is a score cutoff date. I should have received my exam results 11/23/2022 — a one week wait, not bad. Instead, Prometric didn’t send my score until 11/17/2022 and now I have to wait until 12/16/2022 for my final exam result. This delayed score release results in an inability to retake my final exam for an entire month. Further, tax season is fast approaching and I will not be able to take an exam once tax busy season starts in January.”
I am not sure what is causing these delays. Perhaps like my local restaurants and nearly every CPA firm in the country, the agencies are understaffed. But I do know this: The 18-month clock continues to run in situations like these. In further correspondence, this candidate shared:
“I have spent nine weeks out of my 18-month window waiting on NASBA, my state board, or the AICPA. My next exam will expire April 29, 2023, and if I lose another conditional it is safe to say I will give up on the license. The process is antiquated and it’s no wonder no one wants to get their CPA license anymore. I wish I would have gone to law school like my parents instead of pursuing this license.”
4. Provide emotional support
The Spring 2022 Future Forum Pulse survey asked over 10,000 knowledge workers about stress levels, return-to-office policies and productivity. They found that “younger workers are more likely to experience burnout, with 49% of 18-to-29-year-olds saying they feel burned out.” When afflicted by burnout, there’s less mental capacity to pass the CPA exam, and these opportunity costs exact a heavy toll.
Think of mental capacity like the operating system on your computer. If your mind is anxiously running several programs, there’s less space available for strategic thinking and problem solving. In other words, anxiety takes up space that could be held by intellect.
A past participant in our firm’s CPA exam coaching program, The Initiation, shared their experience with burnout: “After the October deadline in 2020 I was just completely burnt out, to the point where I would cry almost every morning before having to start my work day or study session. I broke down to my mentor just before the summer of 2021 and will say my firm did everything they could to support me. I reduced my hours and tried to spend more time studying, but I think I was still trying to emotionally recover from everything so it was still hard.”
Before these conversations, this person failed five sections over the span of 17 months. Eight hours of professional coaching created their first passing score and excitement to keep going. The best part? You can be a coach, too! Simply ask and ask again: What have you been feeling? How can I support you? What are you learning about yourself in this process? What can we do as a firm/employer/profession to reduce any unnecessary barriers to your success?
Our most fulfilling endeavors are often found in helping others to attain success. There are literally thousands of candidates who can use your support and, undoubtedly, our entire profession needs it too.
