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Judgment before prompting.

Your team already knows how to check work. That's the skill that makes AI safe to use. I train accounting firms to build on it.

I also design NASBA-accredited CPE and curriculum. See services

The Framework

Five levels, each built on the last

  1. 1Understanding how AI information is made
  2. 2Knowing what kind of answer you need
  3. 3Evaluating and verifying
  4. 4Prompting and directing effectively
  5. 5Configuring AI as a critical advisor

Every engagement starts by finding where your people actually are. The training meets them there. See AI training

Free Download

See where your firm stands

The framework, plus a 12-point self-check for firm leaders.

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About

Elise Spencer

Instructional designer and curriculum strategist specializing in accounting and advisory services firms.

Elise Spencer, Founder of Athena L&D

Elise Spencer spent thirteen years in higher education, teaching as Associate Professor of English and eventually leading curricular strategy as Department Chair and Chair of the Instructional Technology Committee at Prairie State College. That work demanded a particular set of skills: structuring complex material so it actually sticks, writing and communicating with precision, and thinking critically about whether instruction is producing real understanding or just the appearance of it.

Those are the same skills accounting firms need from their continuing education, whether they recognize it as the gap or not. Most CPE exists to satisfy a requirement. Elise designs it to do something harder: change how people actually work.

She brought that academic rigor into the accounting profession directly at CPA.com, the technology and innovation subsidiary of the AICPA, designing curriculum for firms and practitioners navigating the shift to Client Advisory Services. That work gave her a close view of where professional development in accounting tends to fall short: content that covers the requirement without building the capability, courses that get completed and forgotten. She's also worked inside a SaaS organization, which sharpened her understanding of how learning has to function and scale inside a fast-moving company.

Athena L&D works primarily with accounting and advisory services firms that are serious about developing their people, not just satisfying a continuing education requirement.

Learning That Changes How People Work

Training only works if it changes what people do, not just what they've completed. Every engagement starts with that question: what does success look like in practice?

Built for Your Profession

Accounting firms have a specific context: regulatory requirements, client relationships, the particular pressures of advisory service delivery. Generic L&D solutions don't fit. Everything here is designed with that context in mind.

Grounded in Academic Research

Years in higher education built a foundation in adult learning theory and evidence-based instructional design. The result is curriculum built on how people actually learn, not just on industry convention.

AI That Serves the Work

AI tools accelerate development without replacing judgment. The result is faster turnaround and sharper content, not generic output with your logo on it.

NASBA-Compliant CPE Design

Continuing education built to meet NASBA's standards for accredited programs, designed to earn its place in your firm's development program, not just clear the requirement.

A Strategic Partner, Not a Vendor

The goal isn't to execute a task list. It's to understand what your firm is trying to build and design learning that actually moves you there.

AI Training

Meet Your Team Where They Actually Are With AI

Most firms don't have an AI skills gap. They have an AI judgment gap. Staff either avoid the tools entirely or trust them more than they should.

What's Actually Happening

Three Ways This Shows Up Inside Firms

Spend Without Return

Tools get purchased. Adoption stalls. Nobody can point to what actually changed.

Quiet Confusion

A vocal AI-forward minority sets the pace, while most of the team feels more lost than they'll admit out loud.

Volume Without Judgment

AI output gets passed along unread, and the real work lands on whoever reviews it next.

Three Ways In

Training Built for Where Your Firm Is, Not Where It Should Be

Entry-level engagements start at $1,500.

Tier 1

AI Foundations Cohort

For the individual practitioner who needs to stop guessing.

  • Self-paced pre-work
  • Live session in a small cohort with peers from other firms
  • A working baseline across the three ways firms actually use AI
  • Scheduled dates, no firm-wide commitment required
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Tier 2

Team AI Enablement

For a team where inconsistent AI use is costing real time in review.

  • Custom assessment of where your team actually stands
  • Training built around what that assessment finds
  • Private sessions for your team
  • Toolkit and follow-up reassessment so you can see the change
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Tier 3

Firmwide AI Program

For firms ready to decide, on purpose, what good AI use looks like.

  • Everything in Team AI Enablement
  • Process and policy recommendations
  • Firm-wide usage norms
  • A leadership-ready report on findings and recommended actions
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The Throughline

AI is a tool held together by human judgment. Every tier is built on the same principle: the value isn't the output, it's the professional who can tell good output from confidently wrong output.

Free Download

The AI Skills Framework

Five levels of AI skill, built on the judgment accountants already have, plus a one-page self-check for your leadership team.

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Not sure which tier fits your firm?

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Services

Built to Fit Where Your Firm Is Right Now

Every engagement starts with what your firm is trying to achieve, not a deliverable checklist.

CPE & Curriculum Design and Review

For firms that want continuing education their people actually value, not just credit hours they have to log. NASBA-compliant CPE design, course development, and curriculum built around real skill-building, from individual courses to full learning paths.

L&D Strategy & Advisory Capability

For firms building toward Client Advisory Services or expanding what their people can deliver. Strategic L&D planning, curriculum audits, and development roadmaps designed around where your firm is headed, not just where your training currently is. Includes report writing and technical communication support for the training materials, internal communications, and technical documentation that come with it.

AI Training

For individual practitioners and firms building real judgment around AI, not just access to it. Three tiers, from a self-paced individual cohort to a firmwide program with policy recommendations.

See AI Training →

Not sure which fits? Let's talk it through.

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Published Work

Industry Reports for the Accounting Profession

Authored for CPA.com, the AICPA's technology and innovation subsidiary. These reports set the benchmarks firms across the profession use to track the evolution of Client Advisory Services and audit transformation. Alongside them, a series of NASBA courses on building a CAS practice.

Published

Reports & Reference Materials

Author

2024 CAS Benchmark Survey Report

A comprehensive benchmark report on Client Advisory Services adoption, pricing, and growth across accounting firms, based on CPA.com's industry survey data.

Read Report

Author

2025 Audit Transformation Report

A report examining how audit practices are evolving, including technology adoption, staffing models, and shifting client expectations, based on CPA.com's research.

Read Report

Author

CAS Glossary

A foundational reference defining the terminology and concepts shaping the CAS field, now used as a standard reference across the industry.

View Glossary
Course Development

Four NASBA Courses on Client Advisory Services

Defining CAS: An Introduction

Introductory

A foundational course establishing what Client Advisory Services are and why they matter, built for practitioners just beginning to move beyond traditional compliance work.

Business Planning for CAS

Introductory

Curriculum walking firms through the planning and structural decisions required to stand up a CAS practice, from service design to early implementation.

Onboarding Effectively

Intermediate

A course addressing one of the most common failure points in CAS adoption: how firms bring new advisory work into existing client relationships without disrupting trust.

Pricing, Productizing, and Packaging Your Services

Intermediate

Curriculum on translating advisory expertise into clearly defined, sellable service offerings, a frequent gap between having the skill and having a business model around it.

Get in Touch

Start the Conversation

Whether you're exploring AI training for yourself or your team, custom CPE for your firm, an L&D strategy engagement, or just want to talk through what you need, reach out. Every engagement starts with a conversation, not a sales pitch.

Contact

elise.spencer@athenald.com

Inquiries are typically answered within one to two business days.