Succession Is No Longer a Relay Race – Leadership, Talent & Value Transfer at a Turning Point
Succession in accountancy firms has entered a new and more complex phase. Evidence from the AGN–Nexia World Congress in Munich, supported by comparative survey data from 2019 to 2025, points to a profession at an inflection point. While firms report moderate preparedness for digital and AI adaptation, leadership readiness, talent pipeline strength, and ownership appeal are weakening.