At several points over the past six years, employee retention has ebbed and flowed. In part, workforce trends have been tied to the COVID-19 pandemic hastening the predominance of remote and hybrid work. And, more recently, economic uncertainty has contributed to employee sentiment.

On this episode of the Journal of Accountancy podcast, two Robert Half executives discuss general hiring trends and the outlook for accounting and finance roles. Additionally, they examine the dynamics of promoting from within versus hiring externally.

And, in case you missed it, news dropped on publication day that even a Hollywood director might have found interesting: ENGAGE keynote speakers were announced.

What you'll learn from this episode:

• Why nearly 40% of employees say they plan to look for a new job in 2026 and how that compares with recent trends such as "the big stay."
• Some of the factors employees are considering in their decision to find work elsewhere.
• Steve Saah's reminder that the demand for accounting and finance professionals remains strong even as hiring managers say it's becoming more challenging to find skilled candidates.
• Kathy Burton's explanation for why companies should move away from thinking about "diminishing" skillsets.
• The importance of upskilling and reskilling and why "courageous curiosity" is a valued trait.

Early this month, the AICPA launched its Profession Ready Initiative. In this episode of the JofA podcast, Carl Mayes, CPA, the AICPA's vice president–CPA Candidate Quality and Competency, explained more about the initiative and why a rapidly changing workplace demands new skills from emerging and early-career CPAs.

He discussed how automation, AI, and offshoring are reshaping entry-level work — and how Rise2040 research is informing the initiative.

Listeners will learn how to get involved, what's planned for ENGAGE, and how the effort benefits both early-career professionals and experienced CPAs.

What you'll learn from this episode:

• Why the AICPA launched the Profession Ready Initiative.
• How Rise2040 research informed the approach to improving entry-level CPA skills.
• The ways automation, AI, and offshoring are reshaping the first years of CPA careers — and what new competencies employers say they need as a result.
• The initiative's multifaceted approach, including research, new learning solutions, academic collaboration, and state-level engagement.
• Ways that CPAs, educators, and firms can participate.
• How the effort will benefit both early-career professionals and experienced CPAs.

Tammy Thomas, CPA/CFF, CGMA, is a co-author of the most recent FVS Eye on Fraud report, focused on the importance of internal controls preventing employee embezzlement.

In this episode, Thomas breaks down how failures in segregation of duties allowed two major embezzlement schemes to persist for years. She explains how small control gaps and role consolidation can quietly erode an organization's defenses.

Thomas also outlines how deadline pressure and resource constraints can unintentionally weaken internal control environments.

Also, hear the previous Eye on Fraud podcast discussion, about the role of company culture, from July 2025.

What you'll learn from this episode:

• A definition of internal controls and why they function best as a dynamic, ongoing process.
• How weak internal controls and poor segregation of duties can create openings for employee embezzlement.
• Why deadline pressure around the month‑end or year‑end close can weaken internal control effectiveness.
• Practical steps organizations can take to strengthen internal controls, improve oversight, and reduce fraud risk.
• Why Thomas said it was important to remember that "internal control is not a checklist."