Just eight weeks into his role as CEO of the Association of International Certified Professional Accountants, Mark Koziel is already tackling a series of hot-button issues that don't quite align with the industry's traditionally steady image.

These issues include: the Trump administration's reported significant layoffs at the IRS and their impact on services, uncertainty over the future direction of the Public Company Accounting Oversight Board (PCAOB)—the U.S. audit regulator established after the Enron accounting scandal—and CPA licensure reform. Koziel is taking the helm of the AICPA at a time when financial professionals face numerous imminent changes.

This marks a busy start for Koziel, and he is not shy about expressing his views. He made headlines for commenting that the association is preparing for the possible merger of the PCAOB into the U.S. Securities and Exchange Commission (SEC). Last week, amid reports that more than 6,000 IRS employees are expected to be laid off, the AICPA issued a statement in which its new leader reiterated the association's long-standing priority: ensuring the IRS has the resources needed so that tax filers can fulfill their duties and serve taxpayers.

In a wide-ranging interview with CFO Dive, Koziel addressed some of these thorny topics. Regarding the PCAOB, he said the regulator could potentially be "folded into" the SEC, especially given that Paul Atkins is expected to become SEC chair, noting that Atkins publicly opposed the regulator during his time as an SEC commissioner.

"Based on what we're seeing in Washington, anything is possible," Koziel said, adding that he personally has no stance on what should happen to the PCAOB. "That's for others to decide. Our job is to ensure our members can continue to serve the public in a way that maintains trust in the financial information of public companies."

Setting the marker

Koziel said he has not yet received reports from members about any unusual delays caused by recent IRS disruptions. But he described the statement as "setting the marker" to show that the AICPA is concerned and is watching for adverse effects. "Our top priority is ensuring members can serve their clients," Koziel said in the interview, noting that the IRS has assured the AICPA they have enough staff to get the job done during tax season. Additionally, he said the layoffs appear to be occurring in collections and enforcement divisions, which are less involved in day-to-day operations.

When asked whether the AICPA would proactively reach out to the Trump administration if service-related difficulties arise, he sidestepped the question. "That's not our focus. I don't have a direct line to the White House, but we will speak candidly," he said, noting that the association will also push other issues, such as automatic extensions. For now, with the March 15 tax filing deadline for partnerships and S-corporations approaching, and the April 15 deadline for individuals and C-corporations, he said the AICPA wants to give this issue some time to develop.

'Members have spoken': On the 150-hour requirement

Koziel takes the helm amid a brewing controversial shift in reforming CPA licensure. This month, Virginia became the second state, after Ohio, to pass new CPA pathway legislation offering alternative routes to becoming a CPA that do not require 150 college credit hours.

Previously, the push to offer alternatives (equivalent to five years of university education) had faced opposition from the American Institute of CPAs, which worried that varying state requirements would make it difficult for accountants to work in states other than where they are licensed. But last year, the AICPA shifted to supporting this change.

When asked about his views on the new licensure changes aimed at addressing the accounting talent shortage, he said he is guided by the opinions of members who support the change. "Members have spoken. It's clear this is the direction many have wanted to go," Koziel said in the interview. But he noted that the AICPA needs to help members adapt to the new system during the transition, ensuring safeguards are built around "mobility," the system that allows members to work across state lines.

A return journey

Koziel, 56, takes on the CEO role in his second stint with the AICPA. According to his LinkedIn profile, before returning, he most recently served as President and CEO of Allinial Global, an association of large accounting firms. His career began with a three-year stint in the audit and accounting division at Lumsden & McCormick in Buffalo, New York, followed by media planning work before joining the American Institute of CPAs. He joined the AICPA in 2006 and rose through the ranks over 14 years to senior positions including Executive Vice President of Firm Services.

Koziel's appointment also marks a significant change at the top of the AICPA: his predecessor and mentor, Barry Melancon, served as CEO for thirty years. The Durham, North Carolina-based organization underwent its own structural change in 2017 when the American Institute of CPAs and the Chartered Institute of Management Accountants merged to form the Association of International Certified Professional Accountants, which has 597,000 AICPA and CIMA members, candidates, and registrants across 188 countries and territories.

According to Omar Roubi, an accounting lecturer at the University of Colorado Denver, the breadth of Koziel's responsibilities is particularly significant amid major shifts in U.S. policy. "I can only imagine how difficult it must be for him and his team to focus on everything," Roubi said in an email, adding that he believes any role Koziel plays regarding the PCAOB's future will define his tenure.

As for Koziel himself, he used humor in the interview to deflect the notion that he faces far more than a full-time job ahead. "No, accounting is boring," he laughed, telling CFO Dive.