In the future year of 2025, leadership in the CPA profession will require certain key competencies and characteristics. Leaders will need to possess a high level of integrity and strong ethical values in order to maintain trust as business advisors. Great communication skills will also be essential, as CPAs must effectively convey their specialized knowledge both verbally and in writing. Additionally, successfully leading in 2025 will demand valuing teamwork and collaboration, as the profession relies increasingly on working with others from diverse backgrounds.

1. Leadership and the Year 2025
By: David Almonte
April 7, 2015
What is leadership? According to the dictionary, leadership is the position or function of a leader, a person
who guides or directs a group. In order to think about what leadership will mean in the future we must first
reflect on what leadership has meant in the past and what leadership means today.
For example, leadership 200 years ago might have been defined by the strength of a man who fought in battle
for his country. That may seem like a long time ago, but it was only 90 years ago, that President Calvin
Coolidge signed the Revenue Act of 1924 - the first law that gave CPAs official recognition by the federal
government as a class of professionals.
If we fast forward to today, leadership can not only be defined by something that one did, but just as equally
by something that one chose not to do. Moliere, a French playwright, said, “It is not only for what we do that
we are held responsible, but also for what we do not do.” Leadership is shown through actions, words or the
absence of both.
Now let’s fast forward even further into the future….into the actual future! In the year 2025, what leadership
competencies and characteristics will be essential to successfully lead and advance the CPA profession?
I think a leader in the year 2025 should possess the following characteristics:
 High level of integrity
 Strong ethical values
 Accountable for his/her actions
 Great communicator
 Assertive
 Value teamwork
These are just a few of the characteristics that I hope a future leader or a leader in the future will possess.
Let’s dive into a few of the characteristics noted above and discuss why they would be so important to a
leader in the year 2025.
Strong ethical values/high level of integrity - CPAs are trusted business advisors and the only way to
gain and maintain trust is be a person of high integrity.
Great communicator – CPAs possess a massive amount of knowledge and without the ability to
transfer that knowledge to our clients we are of no use to them. CPAs must master both the
accounting principles and the application of those principles necessary to help their client’s business
grow and adapt to changes in the accounting world. Communication could include anything from
teaching a seminar to your staff, to drafting financial statements for your clients – both verbal and
written communication skills are vital for any CPA to succeed in the world both today and in the
future.
Value teamwork - As our profession increasingly relies on collaborative work and the ability to relate
to people from all walks of life, it will be increasingly important that future CPAs possess strong
people skills and the ability to work in teams.
One of my favorite quotes is by Jean de la Fontaine, a French writer and poet, who said, “A person often
meets his destiny on the road he took to avoid it.” Sometimes people are not born to be leaders, however by
some stroke of luck or mishap, they are thrown into a position in which being a leader is the only way out.
As a collective whole, the human race tends to shy away from conflict when the road ahead looks too difficult.
A leader must learn to speak out, yet also hold his tongue. A leader must be able to lead others, yet also be
able to follow. A leader must be able to communicate with people from different backgrounds as the world
continues to advance and become more diverse each day.
To be honest, what leadership competencies and characteristics will be essential to successfully lead and
advance the CPA profession in 2025, should not be the question. A CPA has already proven that they are
capable of so much by completing the proper schooling, studying and passing one of the hardest professional
examinations of any profession. When a CPA reaches a position in which leadership is required, which could

2. be anything from an intern to CEO, we know that is the reason they became a CPA in the first place. Have
you ever heard anyone describe a CPA as anything but?