48% The number of Americans who think A.I. will improve personal finances. – WalletHub
Andy Mintzer
LOS ANGELES, CA
Andy is a standard-setter—literally and generally. A board member and voter on U.S. accounting standards and provisions, and with 40 years’ experience across accounting, forensic consulting and ethics leadership, Andy hasn’t just followed CPAs’ standards—he’s written and shaped them.
A Certified Fraud Examiner and forensic accounting principal in the L.A. office of Hemming Morse, LLC, he leads forensic accounting investigations and testifies in matters involving technical accounting, auditing and SEC reporting issues, and conducts fraud investigations that cover a wide range of industries in public, private, and not-for-profit areas.
What does a typical day look like for you?
My “typical” day isn’t typical, that’s part of what I enjoy most. My days are a mix of forensic accounting, consulting with attorneys, preparing expert analyses, and teaching or mentoring. Some days I’m deep into reviewing and analyzing records; other days I’m explaining how financial statements and audits actually work in practice. I also spend meaningful time in service of the profession, for CalCPA, NYCPA (New York State Society of CPAs) and the AICPA (American Institute of CPAs). The variety keeps me engaged and constantly learning.
What keeps you coming back to your work?
Two reasons: intellectual stimulation and sense of purpose. Accounting, particularly at the level I engage in, is never just about numbers—it’s about transparency, credibility and trust. I’m driven by meaningful work: assisting decision-makers in understanding financial information and protecting the integrity of capital markets, while contributing to standards that serve the public interest. Decades into this, I continue to find the work purposeful, and to feel a responsibility to give back to a profession that’s given me so much.
What should people know about accounting?
Accounting is a public-interest profession. It promotes transparency, comparability and trust—values essential to functioning markets and informed decision-making. CPAs play a critical role behind the scenes. The profession offers far more paths than many people realize, from audit and tax to forensic work, education, governance and standard-setting. One of the best reasons for the license is that career flexibility—we’re needed in every industry.
What do you hope for the future of the CPA profession?
I hope the profession keeps embracing its role as a trusted steward—upholding robust ethical foundations, supporting independent and high-quality standards, and encouraging diversity of background and thought. I also see a significant and growing opportunity for CPAs to play a leadership role in sustainability reporting and assurance. If we approach sustainability with the same discipline and public-interest mindset that has long defined financial reporting, CPAs can help shape this emerging space in a meaningful and responsible way.
The Future Is Now: AI, Advisory, Policy Reshaping CPAs
by CalCPA
Feb. 9, 2026
California’s CPAs are navigating a transformative period—marked by rapid technological adoption, evolving client expectations and significant tax policy changes. During a recent Town Hall, leaders from CalCPA and the profession covered major trends and challenges that will define the profession in the year ahead—and what it all means for firms, their clients and financial professionals across the state.
AI: From pilot to practice: “If you aren’t using AI, you are behind,” said CalCPA chair Jillian Phan. “Clients are using AI, so they’re coming to us with questions that are more sophisticated, expecting answers and quicker turnaround.” What was once cautious experimentation is now full integration into firm operations as AI tools like ChatGPT, Copilot, Claude and industry-specific platforms are being woven into tax research, document preparation and client communication workflows.
Client advisory services: The growth engine that could: As compliance work becomes increasingly automated, client advisory services are emerging as significant revenue drivers. According to data shared at the Town Hall, firms are seeing approx. 17 percent growth in this area.
Tax season 2026: Buckle up: It might sound familiar, but tax pros face a season of significant changes, according to Annette Nellen, CalCPA member and San Jose State University tax professor. One of this season’s biggest changes comes in the form of Form 1099-DA, for digital asset transactions. “It will not cover all digital asset transactions,” Nellen cautioned. “1099-DAs are due from U.S. brokers.”
A milestone Senate resolution honors 125 years of the CPA profession under the California Board of Accountancy, and highlights how the focus remains on serving the public—and making sense of what comes next.
A little-known and specialized type of accountant serves as a behind-the-scenes guardian for musicians and other creative types in the complex field of royalty accounting. Their main job is to make sure musicians get paid accurately, and the work involves all the basics of accounting and audit work one would expect.
Firms in professions like accounting and law have traditionally operated differently from ordinary businesses. Ownership was limited to licensed professionals, firms were run as partnerships and outside investors were kept away to uphold higher standards of independence and trust. But this distinction is fading.
The pace of technological change impacting accounting and compliance over the past few months is materially ahead of what many of the largest firms publicly acknowledge—or in some cases ahead of what they’re even fully aware of.
How many candidates passed the first CPA exam? Daily Accrual
Back in 1896, aspiring CPAs were proving their mastery of arithmetic—and moral character. It wasn’t just about crunching numbers. Handwriting and trustworthiness were also important.
Candidates faced two grueling days of questions on bookkeeping, partnerships and accounting problems. Only three brave souls passed the inaugural exam, paving the way for the profession.
So next time you’re nervous over your spreadsheets, remember: your accounting ancestors were judged not only for their calculations, but also for how elegantly they could wield journals.
How many candidates passed the first CPA exam? Daily Accrual
Back in 1896, aspiring CPAs were proving their mastery of arithmetic—and moral character. It wasn’t just about crunching numbers. Handwriting and trustworthiness were also important.
Candidates faced two grueling days of questions on bookkeeping, partnerships and accounting problems. Only three brave souls passed the inaugural exam, paving the way for the profession.
So next time you’re nervous over your spreadsheets, remember: your accounting ancestors were judged not only for their calculations, but also for how elegantly they could wield journals.
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