The business owner doesn't suddenly trust their CPA less, nor do they immediately conclude the new advisor is better. Perhaps this is the evolution our profession is experiencing: not a new definition of trust, but a new understanding of the evidence that supports it. The new evidence of trust is outcomesThe AICPA is right to place trust at the center of our profession's future. In a market where every firm can suddenly compete for everyone, the old evidence of trust is no longer enough to hold a client in place. That is the new evidence of trust.