The Future of Learning

CPAs by definition live by a promise to bring their current knowledge, sound judgment and ethical leadership to their jobs every day. As the accounting and finance function evolves, fulfilling that promise requires a rethink of how CPAs learn throughout their careers.

The accounting profession is seeking a modernization of continuing professional education (CPE) at a consequential moment. Deregulation efforts across the country threaten the licensing and oversight structures that help ensure professional competence. In particular, efforts by the Florida Institute of CPAs (FICPA) to fight a deregulation bill that would have had a devastating impact not only for CPAs, but other licensed professions, were commendable. Proposals such as these to eliminate accountancy boards and CPE requirements underscore the valuable role that state societies play in advocating for members, the profession and thoughtful reform. Our recent IssuesWatch podcast explored these threats and their implications for public protection.

We can make education more relevant and accessible while preserving the safeguards that underpin the CPA license.

Taking an active role in shaping the future of CPE also helps us explain why continuing education matters to businesses, consumers and policymakers. A recent profession-wide CPE study by the American Institute of CPAs (AICPA) and the National Association of State Boards of Accountancy (NASBA) is an important part of this effort. It sought input on whether today’s framework adequately supports the knowledge and skills CPAs need across different roles and career stages. It also explored how learning might be demonstrated through assessments, applied exercises and other evidence of competence, alongside traditional hours-based approaches. These options were presented for feedback rather than as proposed requirements. We will share the results of the study when they are published.

This conversation and others like it encourage us to look beyond time spent in a course and consider what knowledge professionals retain and apply. Relevant education should help CPAs solve problems, anticipate risks and respond with certainty when standards, technologies or business conditions change.

Leveraging AI

Technology offers opportunities to advance that goal. Experiments with AI-supported learning point toward more personalized instruction, targeted practice and feedback. Applied to professional education, AI could help learners address knowledge gaps and reinforce skills.

AI’s potential, however, deserves exploration, with expert oversight and careful attention to accuracy and learning outcomes. CPAs also need education on AI itself: how to evaluate its outputs, recognize limitations and use it responsibly while exercising professional judgment. Technical proficiency must develop alongside professional skepticism, ethical decision-making and clear communication.

At the NJCPA, we are evaluating all of these opportunities for members and connecting education more closely with members’ evolving responsibilities. Tiffany Willis, CPA, a Fortune 100 finance executive and speaker on resilience and authentic leadership, will deliver one of the keynotes at our NJCPA Convention & Expo next June. She will also host a dedicated session for corporate accounting and finance professionals, bringing a valuable perspective to programming that specifically addresses their needs.

These efforts reflect our commitment to learning that combines technical knowledge, technology skills and leadership development. They also recognize that members’ learning needs vary with their responsibilities and the organizations they serve.

As CPE evolves, our purpose remains clear: helping members maintain the knowledge and competence needed to successfully serve clients, organizations and the public. I welcome your perspectives on how education can better support your work. By embracing innovation and upholding rigorous standards, we can prepare CPAs for what comes next and protect the trust placed in our profession.

As always, we welcome your comments at feedback@njcpa.org.