Driven by Numbers, Inspired by Purpose: Arizona's Next CPA Generation
July 07, 2025
By Rosa Hernandez
With 75% of CPAs over the retirement age, student initiatives promoting the CPA profession are more important than ever to fill in the gap. While most current CPAs are concerned about the pipeline, students today see the demand as something to get excited about and are motivated to act.
Conner Nicola: The Accountant
Ben Affleck had no idea just how powerful his role in The Accountant would be. It resonated with a group of professionals and aspiring professionals, including Conner Nicola.
Nicola graduated from Northern Arizona University this past May. He obtained his MBA with an emphasis in accounting. His journey to accounting began in high school when he realized that he was good at math and had an aptitude for numbers. Later, he took an accounting class where a professor encouraged him to consider switching majors (at the time he was pursuing economics). As if it was meant to be, The Accountant was out during this class, giving the accounting profession an edge. Nicola knew accounting was where he should be.
“Initially, when you take principal classes, it’s really black and white. There is a correct answer and a wrong answer. That’s kind of people’s perception of accounting from the outside – that it’s a perfect world where there is only one answer,” says Nicola. “I really like how wrong that is.”
Nicola loves that accounting has many gray areas, allowing him to figure out the best approach to the different situations that come up.
As he steps into the next season of life for himself – which includes a job and fishing in South Carolina, he expressed how excited he is to be in a field with such a demand for new talent. It has been both inspiring and motivating.
Before Nicola and I wrapped up our conversation, we talked about his time as a student member of the ASCPA. Originally, Nicola became connected with the ASCPA when he was awarded a scholarship. His favorite thing about being a member has been the member digests from our Connect site. He loved to go through the conversations that CPAs were having that discussed real-world situations, which were not as integrated into his classes.
“I really like the initiative that the ASCPA is putting into students,” says Nicola. “There are so many different things to do, get involved with, ask questions about and opportunities to talk to professionals. I love the effort they put into their communications and engagement.”
Darrin Ellison: A Second Life
“I like numbers. I’m the person that when we get a receipt at a restaurant, I’ll look at the breakdown and taxes paid just for the fun of it.”
Darrin Ellison has always been naturally curious about financials and the market. He understands how important financial literacy and money management can be in one’s personal life, but he wasn’t always on the path to becoming an accountant.
Ellison originally graduated with his undergrad in microbiology with aspirations of becoming a doctor, but life had other plans that took him into the workforce. He’s worked as a health inspector and in logistics for supply chain businesses. Through his experiences, he realized how important it is for businesses, especially small ones, to have good financials and bookkeeping to succeed.
With that in mind, Ellison took the leap and entered a bridge program at Arizona State University to help prospective students with non-accounting bachelor’s degrees segue into a master’s program in accounting or taxation. He’s completed the preliminary courses and starts his master’s in tax and data analytics this coming fall.
As an aspiring tax professional, Ellison is excited about delving into the nuances of different types of tax policies and strategies, helping people and businesses save money while working toward larger responsibilities within a mid-tier firm.
Before stepping onto this path in tax, he was only aware of the annual individual tax return form 1040, which meant he had a lot of learning to do in terms of general accounting principles and strategies. That’s why he joined the ASCPA within the first month of making his decision to pursue this profession.
Ellison has already been able to meet with CPAs at events like our Behind the Scenes at Insight, access resources, and find mentors within the ASCPA to start growing his knowledge base and professional network.
He noted how quickly CPAs interact with students, introduce themselves, ask questions and truly get to know the young professionals who will be stepping into the profession.
“It’s really cool that the ASCPA is forming the bridge between students and current CPAs,” Ellison notes. “Being a non-traditional student, I realize how important it is to join these networking opportunities up front.”
It is never easy to start over, but with his initiative, Ellison is well on his way to achieving his dream of becoming a CPA. I asked him what his motivation was to take this path head-on.
First, he knows it’s time to move on from his current career. Second, his family which includes his college sweetheart wife and an almost-two-year-old daughter – both of whom inspire and keep him moving in the right direction.
Sameer Shah: From Bookkeeper to Tax Associate
You're hired.
Sameer Shah is a University of Arizona student who recently accepted an entry-level position as a tax associate at Eide Bailly to start in 2027.
How did he do this?
It started with the ASCPA. Shah joined as a student member in the fall of 2024. The ASCPA was hosting organizations for Accounting Careers Exploration Day programs and one of them was Eide Bailly. That was his first encounter. He liked what they did and what they stood for. So, he kept showing up. He drove from Tucson to Phoenix for events – always connecting with Eide Bailly anytime he could.
Then he inquired about an internship, but it didn’t work out. Instead, they offered him an entry-level position after he graduated. He asked if he could finish grad school first and they agreed.
When he’s not studying for classes or exams like the CPA, CMA or the Enrolled Agent exam, Shah works as a part-time bookkeeper for a local barbershop.
Accounting was not his first major, similar to the other students I spoke with. He started out in neuroscience, but after a year he knew it wasn’t for him. After talking with friends and family, he decided to give accounting a try because of his love for math.
His intro class was challenging, but he realized how “beautiful and logical” accounting can be. Between his studies and the barbershop, Shah knew “this is it.”
When I asked him what he has taken away from being a student member of the ASCPA, he stressed the importance of networking. Even with the barbershop, he was a client for 15 years and told his barber his aspirations, asking if he could help with the shop’s books.
“Getting involved and taking advantage of membership with the ASCPA is one of the best things a student can do,” says Shah. “You never know where that networking will take you. I realized it really doesn’t matter what you know or how much you know if you don’t have people to connect with. You need connections. The ASCPA is a building block for that.”
Michaela Bowles: Determined
Growing up, Michaela Bowles moved around a lot. Originally from Iowa, she lived in Indiana, North Carolina and Texas before she came out to Arizona. Her father was a textile engineer and his job had him moving around quite a bit. Bowles was fascinated though by the way her father’s mind worked as an engineer. Coupled that with her love for math, Bowles’ choice of accounting is not surprising, but her route to accounting has been filled with a few stops along the way.
David Epstein writes in his book Range, “Everyone needs habits of mind that allow them to dance across the disciplines.”
With that in mind, Bowles is fluent in German, sings for her church and has been playing the violin since she was 11. She’s also currently learning Chinese. The flexibility between creative and analytical as well as her inexplicable drive to learn are some of her greatest assets.
Currently, she is finishing up her associate at Chandler-Gilbert Community College and will be transferring to ASU to complete her bachelor’s degree until she eventually obtains her MBA and CPA license.
Her goal is to land a job at a big firm with a large client base and collaborative culture.
When I asked what’s her favorite part about accounting, she said, “When it all comes together … when everything is balanced … it’s like a puzzle. When it doesn’t all fit? That just motivates me more to not stop until I figure it out.”
She is excited for the future and to move forward in this career. Bowles has her extroverted husband and her two kids that help her stay focused on the future and find her purpose in accounting.