The Death of the Pyramid & The Rise of the “Super Accountant”

The accounting firm pyramid (lots of entry-level staff at the bottom, a handful of partners at the top) may be heading toward extinction. And AI is the reason why.

In the latest episode of the Earmark Podcast, I sat down with Richard Lynch, managing principal at Sikich, one of the largest CPA firms in the US. Richard's been thinking seriously about what AI means not just for how firms operate, but for the entire structure of the profession.

We covered a lot of ground in this conversation:

• The rise of the "super accountant" — a new kind of professional who uses AI to skip the grind and get to high-value advisory work faster

• Why the pyramid firm model is shifting to a diamond, and what that means for hiring, training, and career development

• The stubborn grip of the billable hour, and why even firm leaders who hate timesheets can't seem to let them go

• What firms must change now — in billing, performance metrics, and culture — to land on the side of progression rather than extinction

Richard says the question isn't whether change is coming. It's whether your firm will adapt fast enough to survive it.

If you lead a firm, manage a team, or are early in your accounting career, this episode is worth your time.

Listen in: https://podcast.earmarkcpe.com/113