Change is a constant feature of organizational existence. Successfully managing change requires an understanding of the environment in which an organization operates. The complex and interconnected world in which public accounting operates presents many challenges to the traditional neo-classical view of research and management. Awareness of the constantly-changing, networked environment and the dynamics of agent interactions offers distinct competitive advantages to the astute. The current paper strives to convey the appropriateness and necessity for recognizing the public accounting profession as a complex adaptive system (CAS) that operates in an ever-changing, unpredictable environment impacted by local and global politico-economic entities, professional organizations, clientele, internal organizational members, higher education institutions, technological advances, and others. Drawing on complexity theory, the paper develops and presents testable propositions to examine the public accounting profession as a CAS with the express purpose of stimulating more holistic research efforts in accounting.