The accounting profession is evolving rapidly, from how firms operate, to the skills accountants need, to the role of technology in everyday practice. As we look toward 2025, these shifts present both accounting industry challenges and exciting new directions like bookkeeping, financial planning, and strategic outsourced accounting services. That’s why a recent conversation with Mark Koziel on future of accounting felt particularly timely and relevant.
Mark Koziel, CPA, CGMA, has taken on the role of CEO at AICPA & CIMA, bringing decades of strategic leadership and deep industry insight to the position. After leading Allinial Global, where he worked with 268 member firms representing over $6 billion in global revenue, Koziel returned to AICPA & CIMA with fresh perspective and renewed purpose.
His appointment signals a turning point, not just for the institute, but for the broader finance and accounting profession and the evolving accounting profession outlook in 2025.
Mark Koziel’s First Move as CEO
As Mark Koziel accounting leadership took effect, he made one thing clear: the future of accounting starts with listening. In his first few weeks as CEO, he launched the Ask Mark initiative, inviting finance professionals worldwide to share what’s working, what’s not, and where AICPA & CIMA can create the greatest impact. The response was overwhelming.
Responses poured in from firm leaders, management accountants, and small business advisors across the U.S., U.K., and internationally. Their feedback revealed key priorities:
- A stronger sense of community, especially for management accountants seeking knowledge-sharing and support.
- More support for small firms, many of which are under-resourced and looking for practical, scalable tools.
- A better member experience, faster answers, intuitive platforms, and greater ease of access to resources.
According to Mark, these aren’t obstacles, they’re directional markers, revealing where the profession is evolving and where the greatest opportunities in accounting 2025 lie.
Where the Profession is Headed
The role of accounting and finance professionals is no longer confined to compliance and reporting. Today, businesses expect strategic guidance, professionals who can help navigate risk, unlock insights, and plan confidently for the future.
Mark Koziel has witnessed this transformation firsthand in both public practice and management accounting. Traditional firms are moving beyond tax and audit into robust advisory models, while corporate finance teams increasingly engage external partners for strategic financial leadership.
This shift reflects a broader accounting profession outlook 2025, one that demands a fusion of deep technical knowledge, digital fluency, and strategic foresight.
Beyond Compliance: The Rise of CAS in Accounting
- Client Advisory Services (CAS) represents one of the most significant opportunities in accounting 2025, especially for small and mid-sized firms.
- Businesses now expect strategic guidance, not just bookkeeping. They need professionals who can advise on decisions, forecast the future, and fill leadership gaps when key roles like CFOs or controllers transition.
- Forward-thinking firms are moving beyond compliance by deepening advisory capabilities and building stronger, more trusted client relationships.
- CAS is a strategic offering, not an add-on. It delivers lasting value by meeting the rising demand for proactive financial leadership.
- Credentials like CPA and CGMA matter more than ever. As Mark Koziel highlighted, global firms view these designations as complementary, combining technical expertise with strategic business insight.
- This convergence is shaping the next frontier of the accounting profession, where firms are not just reporting on the past but shaping the future.
Power Skills and the T-Shaped Professional
As roles evolve, so must the skills. Upskilling is one of the top accounting career trends for 2025. It’s no longer enough to “know the numbers”, professionals must interpret them, communicate value, and anticipate risk.
The T-shaped professional represents this model of growth:
- The vertical bar represents deep expertise in accounting and finance, the technical foundation of the profession.
- The horizontal bar includes leadership, tech fluency, collaboration, and strategic acumen.
With GenAI and data analytics at the forefront, these power skills are essential to drive informed decisions and sustainable business growth.
How AICPA & CIMA Are Supporting the Shift
To meet evolving demands, AICPA & CIMA are expanding efforts to prepare future-ready professionals. Mark Koziel highlighted their commitment to strengthening both traditional technical training and the emerging leadership skills today’s professionals need.
- Audit, tax, and core training remain foundational.
- Advisory learning pathways are helping firms scale CAS models.
- CGMA programs continue to build strategic thinking, decision-making, and leadership confidence.
The goal: empower accountants to move beyond compliance and into forward-facing roles that shape their clients’ success.
Leading with Tech and Innovation
Technology is pushing the profession from reactive to proactive. AI, automation, and cloud platforms are helping firms shift from hindsight to foresight, not just reporting, but preparing for what’s next.
Mark Koziel shared how CPA.com, a subsidiary of AICPA & CIMA, is driving innovation on two key fronts: the Dynamic Audit Solution (DAS) transforming the way audits are performed.
- The Dynamic Audit Solution (DAS) transforms the way audits are performed.
- The CAS 2.0 roadmap is expanding how firms deliver advisory services.
Innovation is no longer optional, it’s essential for relevance and resilience in 2025 and beyond.
ESG and the Expanding Role of Finance
ESG and sustainability reporting are growing priorities, not just for large corporations, but for businesses of all sizes involved in global supply chains or investor networks.
Mark Koziel cited an example: a small ice cream manufacturer was required to report water usage data to remain part of a customer’s sustainability commitment. This scenario is playing out across industries.
AICPA & CIMA are proactively supporting members with ESG education, reporting frameworks, and practical guidance.
Advocacy at a Critical Moment
From AI regulation to tax policy, the pace of change is fast, and the accounting profession needs a seat at the table. That’s why advocacy has become a strategic priority.
AICPA & CIMA are working closely with policymakers across the U.S., U.K., and Europe to ensure the profession’s voice is heard and its future protected.
The Conclusion
From technology to talent, sustainability to strategy, the accounting profession is undergoing a defining transformation. And as Mark Koziel on future of accounting made clear, this shift is not something to fear, but something to lead. The challenges are real, but so are the opportunities, for firms, professionals, and the global business landscape.
With the right financial planners, tools, and mindset, today’s professionals are well-positioned to lead this evolution. Whether it’s adopting innovative technologies, enhancing strategic advisory services, or scaling smarter accounting and bookkeeping services, firms that adapt will thrive. Under Mark Koziel’s leadership, AICPA & CIMA are guiding that journey, ensuring the profession is not only future-ready, but future-leading.
