PwC to certify 85,000 workers in critical thinking as AI shifts work

More than 85,000 PwC employees in the US and Mexico will enter a critical-thinking certification beginning in December, with completion targeted by June 2027, the company said.

The announcement describes no external compliance obligation. The internal program links learning, performance reviews and career development, and it arrives as PwC changes its hiring mix. Participants will include staff across the firm’s US and Mexico offices and its Acceleration Centers, which support client work and business operations, said Yolanda Seals-Coffield, PwC US’s chief people and inclusion officer.

Seals-Coffield said: “It's important to find new ways of developing workers' skills.” AI already supports research, writing and analysis once handled largely by hand, and first-year associates now perform different work than they did two years ago.

“As AI takes on more of these foundational tasks, some of the repetition that really helped our people to develop critical thinking and judgment just won't be there,” Seals-Coffield said.

What changed in entry-level work?

A recent PwC analysis of US job listings found that entry-level roles exposed to AI were far more likely to include traditionally senior-level skills, including judgment and leadership, than roles in 2019. The company did not disclose the number of listings reviewed.

PwC has identified 15 AI skills and 15 human skills, including empathy and adaptability, that it says will set employees apart. The certification concentrates on critical thinking and judgment.

The framework asks employees to evaluate information, establish context, challenge information and assumptions, refine analysis, and communicate recommendations as AI takes on more foundational tasks.

How will the certification assess judgment?

Employees will spend roughly six months in the certification, which starts with a diagnostic of their thinking style and how it shapes their judgment. The assessment asks whether participants question assumptions, reflect, or favor a pragmatic approach, and identifies strengths and development needs.

PwC is working with professors and veteran PwC employees to develop classes that sharpen thinking skills. Participants then face realistic simulations that apply the framework to their work.

A personalized AI coach will help employees carry the simulation lessons into daily tasks. It could rehearse difficult conversations or prepare client meetings, including reviewing an uploaded proposal and anticipating questions. The coach could also help determine which team member should take each role.

The course will complement PwC’s instruction on responsible AI use and professional skepticism. PwC will customize the content by seniority level.

Staged delivery gives employees time to apply the lessons before development leaders assess proficiency through the performance review process. The target is certification by the end of PwC’s fiscal year in June 2027.

“The idea of this certification is not to design a traditional pass/fail exam, but to give people these repeatable skills and then to encourage and create the space for them to be assessed against them at year-end,” Seals-Coffield said.

After certification, the AI coach can deliver instructional content when PwC determines updates are needed.

“We will continue to assess our people against their AI and human skills proficiencies throughout the course of their career,” Seals-Coffield said.

What should employers test before adopting a similar program?

PwC has broadened its hiring approach over the past two years and now hires more engineers and technologists than ever across its businesses. Engineers once concentrated in advisory work now appear in tax and assurance roles, Seals-Coffield said.

The firm continues to recruit on college campuses and makes offers to the majority of its summer interns. PwC declined to release year-over-year figures on entry-level hiring.

Other employers should test the program against practical questions before copying its design:

• Can the AI coach validate judgment without replacing human assessment?
• Will managers apply the standards consistently across roles, offices and seniority levels?
• How will proficiency affect ratings, promotions and individual development plans?

The announcement does not specify how PwC will standardize those judgments, measure improvement or address inconsistent ratings. Those choices will determine whether the program changes daily work or adds only another credential.

The first evidence will come as participants reach year-end reviews, when the program must show that six months of practice changes how employees exercise judgment and deliver client work.