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Two paths, one shared achievement: A mother-son CPA story

September 30, 2026

For Michelle and Cade Moore, earning the CPA designation became a family accomplishment. But the roads that brought them to this goal could not have been more different.

The mother and son were recognized during the 2026 Iowa Society of CPAs Circle of Excellence Awards, where their story offered a powerful reminder that there is no single path to becoming a CPA.

Michelle Moore, with TDT CPAs and Advisors, spent nearly 19 years pursuing her CPA license while working full time and raising a family. Her journey was anything but linear, requiring persistence through the many competing priorities that come with career and family life combined with expired exam windows, multiple retakes, and major changes to the Uniform CPA Exam.

Cade Moore, with RSM, followed a more traditional route. A University of Northern Iowa graduate, he prepared for and took the CPA Exam while completing his college program, allowing him to move from student to CPA early in his professional career.

Their contrasting experiences made reaching the same milestone all the more meaningful.

Cade’s path reflected the advantages of approaching the exam while accounting concepts and study habits were still fresh from college. Michelle’s story, meanwhile, demonstrated what can be accomplished by continuing to pursue a goal even when the timeline looks very different than originally imagined.

Her experience is, quite simply, a story of perseverance.

And once both had reached the finish line, Michelle and Cade found a way to make the milestone even more meaningful. With Michelle's final exam section and Cade's year of work experience close alignment, the two coordinated the timing of their CPA license applications with hopes that their final licensing steps could be experienced together. Their efforts paid off: The mother and son received consecutive Iowa CPA license numbers, creating a lasting connection between two very different journeys to the profession.

Together, the Moores also represent the broad range of people working toward the CPA designation today. Some candidates are able to make the exam a central focus as they finish school and begin their careers. Others return to the goal while balancing demanding jobs, families and other responsibilities. Both paths require commitment, and both lead to the proud professional milestone.

For Michelle and Cade, becoming CPAs gave them something relatively few parents and children get to experience: an understanding of exactly what the other went through to earn those three letters. The consecutive license numbers add one more special chapter to a story already defined by determination, encouragement and a shared connection to the profession.

Their story underscores not only the work required to become a CPA, but also the significance of earning the license and the responsibility that comes with it. At this year’s ISCPA Circle of Excellence Awards gala, they had the opportunity to celebrate that achievement together.

Two very different journeys. Two consecutive license numbers. One remarkable milestone shared by a mother and son.


Hear Cade and Michelle tell their story