PwC US introduces critical-thinking certification for more than 85,000 staff

PwC US will give more than 85,000 partners and employees structured practice in questioning information and challenging AI conclusions through a new Critical Thinking & Judgment Certificate program. Announced November 9, the initiative begins rolling out in December 2026, with personalized simulations designed to help employees apply the lessons to their own work.

The firm's rationale concerns how people learn, not simply whether they can operate an AI tool. PwC says professionals have traditionally developed judgment by researching, analyzing, questioning assumptions and learning from mistakes. As AI takes on more of those foundational tasks, the firm argues, employees need more deliberate opportunities to practice the thinking behind them. The program's stated goal is a repeatable approach to assessing information and exercising judgment, particularly when AI is involved.

Practicing the challenge, not just reading the answer

One potential exercise puts that goal into a specific professional setting. An employee could review an AI-generated assessment of a company's internal controls, identify deficiencies and challenge the tool's conclusions. Yolanda Seals-Coffield, PwC US's chief people and inclusion officer, described the example to Bloomberg Tax.

The learning sequence starts before those simulations. Participants first encounter a diagnostic scenario intended to identify their thinking preferences, strengths and areas for development.

• Framework instruction gives participants a structured way to establish context, challenge information and assumptions, and communicate recommendations clearly and accountably.
• Masterclass-style videos feature PwC leaders and external thought leaders discussing the skills that underpin sound judgment.
• Personalized simulations bring those capabilities together in situations relevant to participants' work, giving them an opportunity to practice what they have learned.

PwC also plans to reinforce the lessons through on-the-job toolkits, team collaboration scenarios and practical routines. Those elements are intended to carry the framework into everyday work, rather than leave its application confined to the training simulations.

An internal framework still being validated

PwC developed the proprietary framework internally and says it is continuing to validate it with academic input. That includes professors affiliated with the Wharton School and Harvard University.

Taking the framework into introductory courses

The university component extends the initiative beyond current employees. PwC plans to offer its framework to any university interested in incorporating it into teaching. Its stated purpose is to help students think independently, evaluate information and make informed choices.

Through its Student Human Skills Initiative, an extension of the Human Skills Project, PwC also plans to fund selected universities. That support would help professors develop educational materials bringing the framework into introductory courses. Participating educators would receive access to PwC practitioner insights and resources intended to connect classroom learning with real-world applications.