The CPA Recruiting Game
The recruitment messaging of public accounting firms has shifted to prioritize the commercial values of the employment experience over the traditionally touted professional values of the auditing field. As a result, aspiring CPAs are driven almost exclusively to the elite Big Four in pursuit of career perks. The result is a game in which students are more motivated by the benefits they can reap than a passion for audit work.
The entire process raises concerns about the impact on the profession and the quality of audit work. Will recruits take their tasks seriously? If not, what does this mean for audit quality? Will recruits make lasting contributions to firms? If they leave, how will their audit experiences affect their performance in their next firms and the profession long- term?
To maintain professionalism in the field, we propose a shift back to recruitment messages that emphasize professional values of expertise, independence, and public protection.