By Sarah Merrell.
CPA firms operate from a position of deep, credentialed expertise. Years of education, rigorous examinations and ongoing professional standards ensure that technical competence is not in question. Yet many firms face a growing competitive risk that has little to do with expertise and everything to do with how prospective clients form opinions before a conversation ever begins.
The way clients research accounting, tax and advisory services has changed. Increasingly, that research happens through AI-driven search tools that summarize what experts say rather than directing users to individual firm websites. In that environment, competitors may shape client perceptions earlier in the decision process, often before a firm has the opportunity to engage directly.
This shift does not replace referrals or relationships, but it does influence which firms get considered, trusted and contacted first. For CPA firm leaders focused on growth, positioning and long-term relevance, that change deserves attention.
The quiet shift in how clients form first impressions
Prospective clients no longer start their search with a short list of firms. They start with questions. They ask how to handle a specific tax issue, how new regulations affect their industry or what advisors recommend in a particular situation. Increasingly, AI-powered platforms provide summarized answers that cite a small set of sources presented as authoritative.
In many cases, users never click through to a website. 2024 research from SparkToro shows that nearly 60 percent of Google searches now end without a click. And year-over-year, traditional search volume has declined a staggering 20 percent as AI-driven assistants increasingly replace direct queries. As a result, early impressions form based on which firms appear in those summaries, not which firms publish the most content.
For CPA firms, this matters because those early impressions shape trust. By the time a prospective client reaches out, they may already believe they understand which firms lead on a particular issue. Firms that never appear in those early answers may not realize they lost influence until after the decision has narrowed.
Why CPA firms lag, even when they recognize change
Most CPA firms don’t resist innovation out of complacency, but instead out of caution. Regulated environments reward precision, consistency and risk management, which makes firms understandably careful about how guidance appears publicly.
That caution, however, often leads firms to rely on traditional approaches to visibility that no longer align with how discovery works. Many firms still equate online presence with website content, keyword optimization or basic search engine performance. Those tools remain relevant, but they do not determine whether a firm appears as a cited expert in AI-generated answers.
As accounting professionals adopt new technologies, many firms struggle to move beyond outdated workflows. Access to software often substitutes for true adoption. In the context of AI-driven search, that gap becomes visible. Visibility now depends on how clearly and consistently expertise appears across credible third-party sources, not just on a firm’s own site.
Why this challenge looks different for CPA firms
Answer-driven search affects every industry, but it carries unique implications for CPA firms. AI systems evaluate trust differently when users ask complex tax or compliance questions. They favor sources that demonstrate precision, depth and consistency across time.
Unlike banking or advisory services that compete on rates, products or comparisons, CPA firms compete on judgment. AI-generated answers surface firms that explain why a rule applies, how an interpretation affects decisions and what considerations matter most. Content that simply describes complexity rarely functions as an answer.
For example, an overview of changing tax rules may inform, but it does not necessarily guide. A clear explanation of why a specific classification changed, how it affects cash flow and what businesses should reassess as a result provides direction. AI systems tend to surface the latter because it helps users resolve a question, not just understand the landscape.
Local relevance adds another layer. Clients often search for guidance that reflects regional regulations or state-specific considerations. Firms that structure and share that expertise clearly gain visibility in local, high-intent searches that influence which firms receive the first call.
The cost of letting competitors shape the narrative
In an AI-driven search environment, absence carries a cost even when no one notices it directly. When a firm does not appear as a cited expert, competitors fill that space. Over time, those competitors gain a compounding advantage. AI systems reinforce authority by repeatedly citing the same sources, which makes displacement more difficult.
Industry research suggests that a small number of brands often capture the majority of AI-generated responses in a given category. For CPA firms, that concentration means early movers influence how issues get framed. Late adopters must work harder to correct assumptions that have already taken hold.
The business impact extends beyond traffic metrics. Firms may see changes in lead quality, longer sales cycles or prospects who arrive with preconceived expectations shaped elsewhere. These outcomes affect growth efficiency and positioning, even when referral volume remains stable.
Why this is not a future issue
Many firm leaders view AI-driven search as emerging rather than immediate. That assumption creates risk. A survey by Acquia and Researchscape found that while marketers widely believe Answer Engine Optimization will reshape digital strategy within three years, only 20 percent have begun implementing it. Half of respondents didn’t know how much of their traffic already comes from large language models.
At the same time, 62 percent reported declining clicks from traditional search engines, a signal that zero-click behavior already influences discovery. AI Overviews appeared in more than 13 percent of searches by early 2025, up sharply in a matter of months. These changes suggest acceleration, not gradual adoption.
For CPA firms, waiting does not preserve the status quo. It allows competitors to establish visibility in places where credibility now forms.
How CPA firm leaders can respond without compromising rigor
Addressing this challenge doesn’t require firms to become louder or more promotional. Instead, firms need to think differently about how expertise shows up outside direct engagement in the following ways:
- Evaluate whether your guidance answers specific client questions clearly and directly. Content that resolves uncertainty travels further than content that catalogs possibilities.
- Treat visibility as an ongoing discipline rather than a one-time initiative. AI systems reward consistency and freshness. Expertise must remain current and aligned across platforms.
- Recognize that third-party credibility matters more than self-published claims. Media coverage, professional commentary and clear public explanations reinforce trust in ways proprietary content alone cannot.
- View visibility as a leadership issue rather than a marketing function. How and where expertise appears affects who gets considered, who gets trusted and who shapes the conversation before a meeting ever occurs.
The leadership question ahead
The most important question for CPA firm leaders is not whether AI-driven search will matter. It already does. The question is whether competitors will continue shaping client perceptions before engagement or whether firms will reclaim influence earlier in the decision process.
Expertise remains the foundation of the profession. Ensuring that expertise appears where clients now look for answers has become part of protecting it.
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Sarah Merrell is Vice President at Fletcher Marketing Communications and played a key role in launching the firm’s B2B financial communications division, Fletcher Financial Communications. She began her career as a financial analyst before moving into marketing and public relations, giving her a strong foundation in financial analysis, business strategy, and stakeholder communications. Sarah holds an MBA degree from Western Carolina University and a B.A. in Communication Studies from the University of North Carolina at Chapel Hill. She previously volunteered with the Small Business Technology Development Center at UNC Asheville and served on the Western Carolina University MBA Advisory Board.
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