Growing the CPA Pipeline Means Reaching Students Before They Pick a Path

The accounting profession has a shortage of new CPAs. A magazine article by two McCoy College of Business faculty members argues that firms and universities should respond by reaching students far earlier than they do now. Linda J. Campbell and Kasey Martin, both Associate Professors of Accounting at Texas State University, wrote the piece for Today’s CPA, the magazine of the Texas Society of CPAs. It appeared in the September-October 2026 issue.

This is a practitioner article, not a research paper. It describes an outreach program and offers a plan that CPA firms can follow.

The argument

Most pipeline efforts target high school juniors and seniors. The authors say that is too late. Many students settle on a career direction by eighth grade. The authors also point to a 2023 report finding that 87 percent of Texas school districts offer no career and technical education program in a high-wage, high-demand field. That leaves a gap that firms and universities can help fill.

What the program does

Texas State’s accounting faculty have run a high school outreach program for about 25 years. They recently expanded it to reach freshmen and sophomores who already lean toward business. Over one academic year, faculty visited schools roughly every six weeks and reached about 500 students and 50 educators.

A plan for firms

The article lays out nine steps a firm can take. They include mapping the schools in the firm’s area, partnering with organizations already working with K-12 students, visiting classrooms in person, hosting office tours, and involving early-career staff and professional mentors whom students can relate to.

The authors list the payoff for firms: better recruiting, visibility in the community, stronger ties with universities, an early read on the future workforce, and personal satisfaction for the professionals who take part.

This summary is based on the full magazine article as published in Today’s CPA.

What it means for managers

• Start earlier. Many students settle on a career direction by eighth grade, so outreach aimed only at juniors and seniors misses most of them.
• Partner rather than build. Firms get the most reach by working with schools, universities, and organizations already serving K-12 students.
• Send people students can relate to. Early-career staff and professional mentors make the CPA path concrete, and firms gain recruiting and visibility in return.

Campbell, L. J., & Martin, K. (2026). Expanding the CPA pipeline: An important joint initiative for CPA firms and K-12 schools. Today's CPA, September-October 2026.