<p>Abstract Purpose – The purpose of this study is to investigate the current changes and challenges in the public accounting profession and identify where public accounting leaders (PAL) believe the profession is heading. According to creative destruction theory, advancements in technology have forced a conservative profession to undergo significant changes in order to remain marketable. Therefore, it is important to investigate the current and future state of the public accounting profession. Design / methodology / approach – This exploratory study uses semi-structured interviews with 20 experienced PAL whose titles include partner, director, CFO, senior manager, and manager. Findings – This study provides PAL perspectives on the current predominant challenges of the profession, the shift of the organizational structure of firms, the changes in responsibilities / skill sets needed at all levels of the firm, and the expectation that public accounting will shift towards consulting. Originality / value – This study contributes to the literature by showcasing how the public accounting profession has significantly changed due to technological advancements, along with how various PAL view the public accounting profession. In addition, this study sheds light on where the profession is heading and provides future research topics. Keywords – Public Accounting Profession; Accounting Leaders; Qualitative; Interviews; Creative Destruction Theory Paper type – Research paper</p>
