a man wearing a suite with in text: US CPA exam now in the Philippines. Expanding access to top accounting talent

Expanding the CPA Talent Pipeline: What U.S. Businesses Need to Know  

A Bigger and More Diverse Pool of CPA Talent for a Changing Industry  

The accounting profession is undergoing a tremendous transformation. With increasing regulatory demands, globalized business operations, and a growing talent shortage, U.S. firms are now facing new challenges in staffing their finance and accounting teams. A major development that could reshape the industry is the expansion of the U.S. CPA Exam to the Philippines, creating a larger pipeline of highly qualified professionals available to meet the growing demand.  

For the very first time, Filipino accountants won’t need to go through international travel to be able to take the U.S. CPA Exam. This development, led by the American Institute of CPAs (AICPA) and the National Association of State Boards of Accountancy (NASBA), allows more professionals to obtain U.S. CPA certification, increasing the availability of licensed experts for U.S. firms seeking top-tier accounting talent.  

Where Can Filipino Accountants Take the U.S. CPA Exam?  

Starting July 1, 2024, CPA candidates in the Philippines can take the exam at:  

📍 Manila Testing Centers  

  • Prometric Testing Center – Makati City  
  • Pearson VUE Professional Center – Ortigas  

📍 Cebu Testing Center  

  • Prometric Testing Center – Cebu Business Park  

These testing centers will open up the talent pipeline for U.S. firms seeking skilled finance professionals by reducing the barriers to CPA certification. 

The U.S. CPA Talent Shortage: A Growing Concern  

U.S. businesses—especially in public accounting, financial services, and corporate finance—are facing an ever-growing shortage of CPAs. The challenge is highlighted by recent industry reports:  

  • 44% of firms report having trouble finding qualified accounting staff.  
  • 75% of today’s U.S. CPAs will be eligible for retirement in the next 15 years.  
  • The average age of CPA Exam candidates has risen to 29, pushing back entry into the profession.  

With firms competing to fill positions that require CPA licensure, the ability to tap into newly qualified professionals—including those from a growing pool of international CPA candidates—affords an opportunity to fill skill gaps and support long-term business growth.  

How the U.S. CPA Exam Expansion Helps Address the Talent Gap  

The international expansion of the CPA Exam is intended to increase the pool of CPA-certified professionals and make it more accessible. The addition of testing centers in Manila and Cebu makes it easier for Filipino accountants to obtain U.S. licensure, which benefits U.S. firms in several ways:  

1. Increased Access to CPA-Certified Talent  

More Filipino accountants can now pursue U.S. CPA certification without the previous barriers of travel costs and visa restrictions. This means a larger number of globally competent CPAs available to support finance functions in U.S. companies.  

2. Expertise in U.S. Accounting Standards  

Filipino CPAs are already familiar with U.S. GAAP, SEC regulations, and IRS tax compliance. The more professionals attain their U.S. CPA license, the better the chances for U.S. businesses to employ skilled talent that is trained on U.S. accounting principles.  

3. Stronger Financial Compliance & Risk Management  

The evolving CPA Exam structure now emphasizes risk assessment, IT governance, and advisory skills, ensuring that newly licensed professionals are equipped to handle modern business challenges—including cybersecurity risks, automation, and financial reporting complexities.  

4. A Scalable Solution for Firms Looking to Expand  

In that regard, because of staffing shortages in audit firms, CFO offices, and tax departments, companies can now benefit from a more extensive global pool of CPA talent to help facilitate financial operations, audit compliance, and regulatory compliance needs.  

The Role of Offshore CPA Services for Small Businesses  

Small business owners can be overwhelmed with taking care of business finances while ensuring compliance with tax law. Hiring a certified public accountant (CPA), whether locally or through offshore accounting services, can help unburden them, ensure accurate financial records, and save money in the process.  

How CPA Firms Support Small Businesses  

CPA firms don’t just do bookkeeping; they help with tax planning, tax preparation, and financial analysis, so that businesses will meet IRS audits and compliance standards. Furthermore, many of these businesses depend on CPA services to handle:  

  • Accounts payable and accounts receivable management  
  • Financial insights and forecasting for growth  
  • Tax returns and deductions to optimize savings  
  • External auditing for accuracy and transparency  

Key Differences Between CPAs and Unlicensed Accountants  

Not all accountants are CPAs. A CPA has passed rigorous exams, holds a bachelor’s degree or master’s degree, and meets state licensing requirements, which means they have better qualified in financial statement preparation, cash flow management, and tax compliance. Unlicensed accountants may be skilled in journal entries and daily transactions but may not possess the full credentials for complex financial planning, taxation, and regulatory compliance.  

Building Stronger Offshore CPA Teams  

Many U.S. companies cut costs while keeping high-quality financial operations intact by hiring offshore CPAs. The implementation of proper accounting systems can ensure efficient management of business demands within offshore teams, including payroll handling, financial reporting, and compliance with government agencies.  

The Importance of Financial Advisors in Business Growth  

Financial advisors play a very important role in assisting small businesses and corporations make informed decisions about their business finances. From tax planning to financial analysis, they help clients develop strategies to save money and increase profits. Working with CPA firms, financial advisors help businesses stay compliant with tax law while optimizing financial performance.  

How CPAs Support Payroll and Compliance  

Every business, regardless of size, requires efficient handling of payroll. A CPA can be crucial in pay calculation, deductions, and credits as he ensures employees are paid the right amount with respect to tax regulations. Additionally, CPAs help businesses prepare for IRS audits and interactions with government agencies through audited financial statements and the accuracy of their financial data. 

For companies considering offshore CPA services, an initial consultation with a qualified accounting services outsourcing provider will be able to help determine the best way to manage payroll, taxation, and financial compliance.   

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References 

  1. NASBA & AICPA Announcement on CPA Exam Expansion 
  1. NJCPA – The Aging of the Accounting Profession  
  1. Journal of Accountancy – CPA Talent Shortages & Offshoring Trends 
  1. CPA Evolution 2024 Exam Changes – AICPA 
  1. U.S. Accounting Firms Addressing the Talent Gap – Financial Times 

Seeking CPA Accounting Talent?  

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✅ Strengthen financial reporting and compliance  

✅ Ensure GAAP, SEC, and IRS compliance  

✅ Scale operations with CPA-qualified accounting professionals  

 
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