In a significant shift from traditional hiring practices, approximately 38% of employers posting CPA-required jobs in 2025 are now hiring candidates without an active license, often accepting equivalent corporate finance experience instead.
This trend reflects a pragmatic response to market realities. When qualified CPAs are scarce and time-to-fill stretches beyond two months, firms must weigh the cost of vacant positions against the potential of developing talent in-house.
The approach varies by role and firm size. Entry to mid-level positions increasingly prioritize candidates who are "CPA-eligible" or actively pursuing licensure. Some firms are accepting candidates with strong corporate finance backgrounds, betting that practical experience can complement technical skills developed through exam preparation.
To support this strategy, 62% of firms now cover CPA exam or renewal costs as part of their benefits package. This investment serves dual purposes: it removes a barrier to attracting talented candidates and demonstrates the firm's commitment to professional development.
The key is creating clear pathways. Firms succeeding with this approach establish explicit timelines for license completion, pair new hires with CPA mentors, and provide study time accommodations during busy season.
Flexible work arrangements have become another critical tool. 47% of firms now offer flexible remote structures specifically to attract out-of-state candidates, expanding their potential talent pool beyond local markets.
For candidates, this shift opens doors. Professionals with strong analytical skills and relevant experience can now enter public accounting without already having passed the exam, provided they demonstrate commitment to completing the credential.