A CLIENT once came to a CPA carrying the usual financial statements and supporting documents. Today, that same client may arrive with an AI-generated financial analysis, business recommendations, and even a draft report already prepared. But instead of asking the CPA to produce the analysis, the client may ask a different question: “Can you validate this?” That question captures how artificial intelligence is changing the accounting profession. The CPA’s role is shifting from simply...

"A CPA license opens doors. An entrepreneurial mindset transforms opportunities into lasting enterprises." IN the late 1980s, receiving an invitation to join SGV & Co. was considered a badge of distinction among accounting graduates. The firm actively recruited from leading universities but earning that invitation was never automatic. Applicants underwent a rigorous series of screening examinations and interviews. For graduates from provincial schools, academic performance, including Latin...

THE role of certified public accountants (CPAs) and professional firms in society has always carried a dual character. On one hand they are pillars of transparency, financial integrity and economic growth. On the other, they are sometimes perceived as architects of aggressive tax strategies that blur the line between lawful avoidance and unlawful evasion. The truth, as is often the case, lies somewhere in between. At their core, CPAs serve as stewards of trust. They prepare financial...