As AI takes on more foundational work, PwC is rethinking how its people develop critical thinking and decision-making skills
For junior employees, learning to make a good decision has traditionally meant getting their hands dirty. It meant digging through source documents, building analyses from scratch, chasing down information and sometimes getting things wrong along the way. Those early-career tasks weren’t always glamorous, but they taught people how to question assumptions, identify problems and trust their own judgment.
Now, AI is taking on more of that foundational work, and employers are asking what that means for how people learn. If people aren’t learning by doing those tasks themselves, how will they develop the judgment they’ll need to make bigger decisions?
PwC is trying to get ahead of that challenge. The firm announced Monday that it’s rolling out a Critical Thinking & Judgment Certificate to more than 85,000 partners and employees across the U.S., Mexico and its Acceleration Centers, with everyone expected to complete it by the end of the fiscal year in June 2027.
Margaret Burke, Talent Acquisition and Development Leader at PwC U.S., said the certificate is meant to give employees the skills and confidence to work effectively alongside AI at any stage of their careers.
“With AI taking on more of the foundational work that has traditionally helped people build their judgment, we have to think differently about how we’re preparing our people for the future,” Burke told HRD America.
“AI can help us complete tasks faster than ever before, but it’s still up to us to question those outputs, think critically, and apply sound judgment.”
Inside the certificate
The program begins with a diagnostic scenario designed to show participants their thinking preferences, strengths and areas for growth. They then learn PwC’s framework and apply it through real-world exercises, masterclasses with internal and external thought leaders, and simulations tailored to their roles, according to Burke.
As an example of what a simulation might involve, Burke described a tax professional who receives an AI-generated analysis of a complex tax position. The recommendation looks convincing, but some of the supporting information may be incomplete or need verification. Before reaching a conclusion, the participant would question the sources, consider alternative interpretations and work out what additional information is needed.
“It’s an opportunity to practice the judgment involved in making a decision, rather than simply learning about critical thinking in theory,” Burke said.
The focus on critical thinking alongside AI echoes a theme HRD America has explored, that critical thinking has to come before automation. Throughout the program, toolkits, team collaboration scenarios and practical routines will help participants reinforce those skills in their everyday work.
“We will also be deploying an AI coach that will be trained on our framework,” Burke said, “and help our people practice it in the course of their work.”
Questioning AI output is a priority beyond PwC, too. An IBM report covered by HRD America found that 71% of the 1,500 CHROs surveyed worldwide identify the ability to supervise, validate and override AI outputs as the workforce’s most essential skill.
Building judgment at every level
Everyone learns the same framework, Burke said, but has opportunities to apply it in ways that fit their level and work. A new hire might focus on evaluating information and building confidence, while a partner might use it to review and challenge deliverables from their team.
Early-career employees were the starting point for PwC’s AI learning push. Burke told HRD America in April that the firm chose entry-level hires first because AI was expected to change their jobs most immediately, and that it pairs a human skill with every technical skill.
“At PwC, we’re evolving apprenticeship to make learning more intentional and embedded in everyday work,” Burke said. “That means giving our people opportunities to understand the ‘why’ behind the work, question AI-generated outputs, work through real client scenarios and learn directly from experienced professionals.”
PwC will track progress through a final assessment of how participants apply the framework, along with everyday work, observation and performance feedback.
“We want to see our people consistently questioning assumptions, evaluating evidence, recognizing when something doesn’t add up and making well-supported decisions,” Burke said.
Taking the approach beyond PwC
PwC said it’s continuing to validate the framework with input from academic experts, including professors affiliated with the Wharton School and Harvard University. In early 2027, the firm plans to make it available to any university that wants to use it in teaching. Through its Student Human Skills Initiative, PwC also intends to fund selected universities so professors can build introductory course materials around the framework.
“We believe preparing the next generation of professionals is a shared responsibility between businesses and educators,” Burke said.
Universities would ultimately shape the courses, she said, but an introductory class could have students work through a real-world problem, using the framework to evaluate the information in front of them and question assumptions before arriving at a recommendation.
The approach isn’t limited to firms of PwC’s size, Burke said. Asked where an HR leader without that scale should start, she pointed to everyday team habits.
“My advice would be to start small and look for ways to make learning part of your team’s everyday work,” she said. “Building strong judgment takes intentional effort, but some of the most valuable learning happens in the moments we might not even think of as development opportunities.”
“Encourage your teams to ask questions, talk through how they arrived at a decision, and share what they’ve learned along the way,” she added.
