NASBA, AICPA tell CBA: CPA exam volumes stable but AI and demographics will reshape pipeline

Wendy S. Garvin, NASBA executive vice president, told the California Board of Accountancy that California candidates remain a touch older than the national average, saying, “California candidates have a averaged roughly 29 to 30 years old.” She walked the board through five years of data showing stabilization after the CPA Evolution launch and highlighted an encouraging national increase in candidates passing the fourth and final exam section in 2025.

An AICPA representative, who followed Garvin, emphasized shifts in education and employer expectations. “Pass the exam, focus on studying before life gets in the way,” he told the board when describing how early credentialing gives candidates an advantage, and argued that discipline choices and new pathways will continue to affect candidate behavior.

Board members pressed presenters on two near‑term risks: the impact of artificial intelligence on entry‑level competencies and a demographic ‘enrollment cliff’ that could reduce the pool of future entrants. NASBA and AICPA speakers said both organizations are developing competency frameworks and outreach to educators to help students and employers adapt to changing technical and higher‑order skill demands.

Why it matters: The exam and pipeline data guide the board’s licensing forecasts, outreach priorities and continuing‑education strategies. Higher completion rates in 2025 ease immediate supply concerns, but the board must track discipline selections, geography‑specific shortages and how AI changes the skills required of newly licensed CPAs.

What’s next: NASBA and the AICPA will keep sharing quarterly exam metrics; the board flagged an interest in deeper monitoring of discipline‑section choices and pass rates by age and education pathway.