A major shift is coming to the accounting profession. In December 2025, a new suite of quality management standards will take effect, replacing the long-standing quality control framework firms have used for decades. This change goes beyond new policies; it reflects a broader mindset focused on continual improvement, risk awareness, and firmwide accountability.

To help us understand what is coming, we sit down with Mike Manspeaker, past chair of the MACPA board and a member of the AICPA Auditing Standards Board. With deep experience in peer review, audit evidence, risk response, and technology, Mike offers an insider’s perspective on why these standards matter and how firms can prepare.

Mike explains that the new standards are not burdens but tools that help practitioners deliver high-quality work and manage growing risks. We discuss the transition challenges firms may face and the opportunities to build a stronger culture of communication, leadership, and shared responsibility for quality.

Resources:

• AICPA Quality Management Standards
• AICPA Quality Management Implementation Guide Resources
• Coastal Peer Review
• MACPA Quality Management Resources
• AICPA Peer Review Program

What happens when you are ready to step away from the business you have built? In this episode of Future-Proof, we sit down with Erin Daiber, founder of Well Balanced Accountants, to explore why effective succession planning starts long before retirement.

Erin shares practical guidance on developing future leaders, creating a culture that supports growth, and avoiding common pitfalls like confusing technical skill with leadership potential. She also breaks down what to do if you realize you do not yet have a clear successor and touches on the rising influence of private equity in firm transitions.

This conversation is a timely reminder that succession planning is not an end-of-career task. It is an ongoing strategy that helps you strengthen your firm today while preparing it for tomorrow.

Resources:

• Aon, MACPA Preferred Provider
• Well Balanced Accountants with Erin Daiber
• Erin Daiber LinkedIn Profile

There is no single path to success in accounting, and few people prove that better than Greg Kyte. In this episode of Future-Proof, we explore how Greg built a one-of-a-kind career that blends finance, comedy, and purpose in ways that challenge traditional ideas of what it means to be a CPA.

Greg is the Controller and CFO at Riverwoods Medical Arts Center in Utah, but that is only part of his story. He is also a stand-up comedian, keynote speaker, fraud expert, podcaster, cartoonist, and MC, using humor to bring humanity and connection into a profession often seen as buttoned up.

Originally part of MACPA's CPA Purpose series, this conversation digs into how Greg found meaning by bringing his personal passions into his professional life. Greg shows that joy, creativity, and authenticity all have a place in our work.

If you have ever felt boxed in by what an accounting career “should” look like, this episode is your reminder that you can bring your whole self to the profession and make it a lot more fun along the way.

Resources

• Greg Kyte LinkedIn Profile
• MACPA's CPA Purpose Campaign
• Going Concern commentary and cartoons by Greg Kyte