cornerstone
major changes to circular 230: implications for tax professionals | cornerstone report
salary and compensation outlook for small cpa firms 2025
cornerstone report
the 卡塔尔世界杯常规比赛时间 overview of what accountants can expect regarding annual salary and bonuses at small cpa firms – and what small cpa firms can expect to budget.
by 卡塔尔世界杯常规比赛时间 research
a combination of a talent shortage and the general economic environment could push payroll budgets up by as much as 16.9% in 2025 at small cpa firms, according to 卡塔尔世界杯常规比赛时间 research. but partners and owners could make even more.
battling the staffing crisis: is a little-known, but controversial, visa program the answer for 2025 hiring?
cornerstone report: h-1b hiring and salary trends in tax, accounting and finance
-
the jobs outlook, salary trends, and election year politics.
-
plus: comprehensive guides for accountants and cpa firms
- 卡塔尔世界杯常规比赛时间 research cornerstone reports provide decision-makers with data-based insights, useful reference points, and actionable intelligence.
- 卡塔尔世界杯常规比赛时间 research cornerstone reports provide decision-makers with data-based insights, useful reference points, and actionable intelligence.
-

what it is. how it works. and what cpa firms are doing.
by 卡塔尔世界杯常规比赛时间 research
the h-1b visa program is vital for u.s. companies to hire highly skilled foreign workers in specialty occupations, including tax, finance, and accounting.
卡塔尔世界杯常规比赛时间 research estimates that as many as 46,000 tax, accounting and finance professionals work at u.s. firms under the h-1b program. this figure has received scant attention in the profession but is critical to its infrastructure. to the extent that it has received attention, critics say the program holds down salaries for u.s. workers.
in 2024, the biden administration eased restrictions on the h-1b visa program while clamping down on abuses. by 2025, with the trump administration, it had become a lightning rod of controversy.
the nation’s tech industry has a huge stake in the outcome. despite fluctuations in the number of h-1b workers requested and approved, the demand for h-1b workers in computer-related occupations remains strong, and h-1b workers play a critical role in the workforce.
twelve years and out: seasoned accountants join the exodus.
no longer a problem confined to just new talent or middle managers.

by 卡塔尔世界杯常规比赛时间 research
in a startling shift, thousands of highly experienced top-level accountants are leaving the field mid-career, challenging the long-held view that the staffing crisis is limited to new graduates or middle managers.
related: middle managers getting squeezed | explaining the talent shortage in one big chart | salary and compensation outlook for small cpa firms | gen ai in accounting: epic transformation, or overheated hype? | more: the talent crisis | download the national pipeline advisory group report
for many accountants on the edge of transition, the coming years will determine whether the profession can reinvent itself to retain the trust of its workforce or continue to lose ground as one of america’s fundamental professions.
gen ai in accounting: epic transformation, or overheated hype?
jobs outlook: strong and steady growth in hiring and earnings for u.s. accountants
cornerstone study forecasts smooth advances in both employment and salaries for accountants through 2031
cornerstone studies by 卡塔尔世界杯常规比赛时间 research provide decision-makers with a strong, data-based set of sharp insights, useful reference points, and actionable intelligence.
student accounting enrollment shows third year of recovery | cornerstone
but
new data from the national student clearinghouse research center shows a 12 percent increase in fall 2024 accounting enrollment compared to fall 2023. the increase amounted to an additional 28,672 students.
total undergraduate accounting enrollment for fall 2024 was 267,278 students, the highest accounting enrollment reported since fall 2020 (263,092 students) and just shy of the pre-pandemic fall 2019 enrollment (275,963 students).
understanding the inflection points
in number of cpa exam candidates
卡塔尔世界杯常规比赛时间 cornerstone report
the key factors contributing to the ups and downs – mostly downs in the last three decades – of cpa exam candidates reflect broader trends in the economy, regulatory environment, and demographic landscape.
cornerstone report: cpa billing rates, tax return fees, and client accountng pricing at cpa firms | 2024
卡塔尔世界杯常规比赛时间 research cornerstone reports deliver instant situational awareness on the day’s hottest topics. come back often because, as a moving target, it changes often.
by 卡塔尔世界杯常规比赛时间 research
getting started
the billing rates, fees, and pricing strategies at cpa firms are influenced by various factors, including the type of service, the cpa’s experience, geographic location, and the client’s financial complexity. as the demand for specialized financial services grows and technology evolves, cpa firms adapt their pricing models to meet client needs and ensure sustainable business growth.
by understanding these factors and trends, clients can better navigate the cost of cpa services and make informed decisions about their financial needs.
you can refer to the full articles on 卡塔尔世界杯常规比赛时间 research for more detailed insights and data.
deep dive
1. average billing rates for cpas
the average billing rates for cpas can vary significantly depending on the type of services provided, geographic location, and level of expertise of the cpa. here are some general insights gathered from various sources:
• remote books online: on average, cpa hourly rates range from $150 to $400, with audit services commanding higher rates.
• bench: cpas typically charge between $150 and $400 per hour. however, rates can exceed $400 per hour for more specialized or high-demand services.
• reddit: in some cases, cpas charge around $400 per hour for consultations, especially for complex tax discussions.
• synder: the cost of tax preparation by a cpa depends on the cpa’s experience and reputation. experienced cpas with a strong reputation often charge higher fees.
• 卡塔尔世界杯常规比赛时间 research: new surveys and reports show that billing rates have been steadily increasing, particularly for specialized services and regions with a high cost of living. for instance, a study showed that cpa billing rates rose 6.5 percent over six months, reflecting an ongoing trend of rising fees (卡塔尔世界杯常规比赛时间 research) (卡塔尔世界杯常规比赛时间 research).
2. factors influencing cpa fees
several factors influence the fees charged by cpas:
• experience and reputation: more experienced cpas or those with specialized skills tend to charge higher fees.
• service type: different services have different pricing structures. for instance, audit services are more expensive than tax preparation.
• geographic location: cpas in urban areas or regions with a high cost of living generally charge more.
• client’s financial complexity: clients with more complex financial situations often incur higher fees due to the increased workload.
3. cpa services and pricing models
cpas offer a wide range of services, each with its pricing model:
• tax preparation and planning: typically charged hourly or a flat fee per return. rates can vary from $150 to $400 per hour.
• audit services: these services usually command higher fees due to their complexity and the level of detail required. rates can range from $200 to $500 per hour.
• financial statement compilation and review: according to elt cpa, the cost of financial statement compilation can vary, with prices often rolled together with other accounting services.
• consultation services: quick consultations, especially for tax-related advice, can be quite expensive, with rates up to $400 per hour, as mentioned on reddit.
• 卡塔尔世界杯常规比赛时间 research: new articles highlight the growing trend of value-based and subscription pricing models, where clients are charged based on the perceived value of the service or a regular fee for continuous support (卡塔尔世界杯常规比赛时间 research) (卡塔尔世界杯常规比赛时间 research) (卡塔尔世界杯常规比赛时间 research).
4. pricing strategies for cpa services
cpa firms employ various pricing strategies to cater to their clients:
• hourly billing: the most common method is where clients are billed based on the time spent on their work. this model is straightforward to understand but can be less predictable for clients.
• flat fees: these are used for standard services like tax preparation, where a fixed price is charged irrespective of the time spent. this provides clients with a clear understanding of costs upfront.
• value-based pricing: this strategy involves charging based on the perceived value of the service to the client rather than the time spent. it is commonly used for high-value services. articles from 卡塔尔世界杯常规比赛时间 research discuss how value pricing can enhance client relationships and firm profitability (卡塔尔世界杯常规比赛时间 research) (卡塔尔世界杯常规比赛时间 research).
• subscription billing: according to quickfee, some cpa firms use subscription billing for ongoing services, where clients pay a regular fee for continuous support. this model ensures consistent revenue for the firm and predictable costs for the client (卡塔尔世界杯常规比赛时间 research) (卡塔尔世界杯常规比赛时间 research).
mentions of key industry experts:
• both ron baker and ed kless advocate for value pricing and argue that traditional hourly billing is outdated and less effective. they emphasize the importance of pricing based on the value delivered to the client rather than the time spent. their insights into value pricing have influenced many firms to rethink their pricing strategies (卡塔尔世界杯常规比赛时间 research) (卡塔尔世界杯常规比赛时间 research) (卡塔尔世界杯常规比赛时间 research).
• jody grunden: known for implementing value pricing in his firm, grunden shares practical tips on transitioning from hourly billing to value pricing, highlighting the benefits of increased client satisfaction and better financial outcomes for firms.
5. regional variations in cpa fees
• california: the vintti blog and ziprecruiter highlight that cpas in california tend to earn higher salaries, reflecting higher billing rates in the region. salaries can range significantly, with experienced cpas earning six-figure incomes.
• national trends: the investopedia article notes that the average salary for cpas varies across the united states, with higher earnings typically in metropolitan areas.
• 卡塔尔世界杯常规比赛时间 research: reports indicate regional differences in billing rates, with the highest rates found in major metropolitan areas and regions with a high concentration of financial services (卡塔尔世界杯常规比赛时间 research) (卡塔尔世界杯常规比赛时间 research).
6. trends in cpa firm pricing
• increasing rates: there is a trend of increasing hourly rates for cpas, driven by higher demand for specialized services and the growing complexity of financial regulations.
• technological integration: cpa firms increasingly incorporate technology into their services, leading to more efficient operations and potentially different pricing models, such as subscription or flat-rate fees for tech-enabled services.
• 卡塔尔世界杯常规比赛时间 research: articles suggest a shift towards more flexible and client-friendly pricing models, including bundling of services and the use of advanced software for better financial analysis and reporting (卡塔尔世界杯常规比赛时间 research) (卡塔尔世界杯常规比赛时间 research) (卡塔尔世界杯常规比赛时间 research).
a brief history of the us income tax, the internal revenue service, and the tax, accounting and cpa profession | cornerstone
the og tax form: 1913 form 1040
卡塔尔世界杯常规比赛时间 almanac: key data points for the tax, accounting and finance profession 2024
cornerstone data points