PAY & COMPENSATION

Cornerstone Report: CPA Billing Rates, Tax Return Fees, and Client Accounting Pricing at CPA Firms | 2026

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CPA Trendlines Research Cornerstone Reports deliver instant situational awareness on the day’s hottest topics.

By CPA Trendlines Research

Tax return pricing in 2026 is best understood as a structural repricing rather than a routine inflation adjustment. Firms are charging more, charging differently, and narrowing capacity.

MORE on Pricing.

In this Cornerstone Report, CPA Trendlines finds a 45.7% rise in the national average base fee for a 1040 with Schedules 1–3 (2023 to 2025); benchmark add-on prices for common schedules; national averages for entity and fiduciary returns; fee-increase cadence and the dominant 6%–10% increase band; a median typical-client fee level of $1,263; a common unbilled-work leakage estimate of 6%; and large-firm benchmarking metrics that show how higher rates interact with realization and income per partner.

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Starting Salaries in Accounting Must Rise

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Every year, the 2025 Rosenberg MAP Survey asks the industry’s top consultants to share their observations from CPA firms across the country: How do you think the next 12 months will unfold? Trends? Predictions? Other thoughts? Also, how would you assess the last 12 months? Trends? Observations? Struggles?

Plans for succession and capital are critical.

By Kristen Rampe
 The Rosenberg Survey

Over the next year, more firms will feel comfortable with their position in the marketplace. Either because they have completed or are in the process of a transaction, or because they determined their best option was to continue as they have been (with ongoing improvements, of course). This is unlikely to reduce the hourly calls from private equity investors just yet but will make the decision on what to do with all those calls easier.

MORE: The 2025 Rosenberg MAP Survey is available from CPA Trendlines here.

I am hopeful that, as an industry, we will continue to increase staff starting salaries. Looking at today’s economics of adult life, which many young accounting professionals are interested in, such as buying a home or starting a family, the current pay rates are insufficient. We can make the changes necessary here to continue to support communities, employees and the profession of accounting.
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New 20-Year Low in College Accounting Graduates

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But are trends already on the upswing again?

By CPA Trendlines

The pipeline of U.S. accounting graduates has fallen to its lowest level in roughly 20 years, capping a decade-long slide of about 17% in completions even as demand from public accounting firms remains strong, according to the latest release of a much-watched study.

In this report:
  • The tension between shrinking supply and resilient demand
  • Bachelor’s degrees: From mid-2010s peak to current lows
  • Master’s degrees: A steep 15% drop in the last academic year
  • CPA Exam Trends: The new baseline
  • Potential Turning Point? New growth in enrollments

In addition, the CPA exam pipeline has thinned over the past 10 years, with new candidates and successful passers both down from earlier peaks, though 2023 saw a temporary surge tied to the rollout of the CPA Evolution exam.

New research is also revealing that while auditors remain in steady supply, the tax profession is facing a severe and deepening talent drought.

And yet, new enrollment data point to a possible turning point, with accounting program enrollments up double digits in 2024–25 and firms signaling plans to keep hiring as many or more graduates in the year ahead.

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Stay or Go? Rethink Job Hopping | Accounting Influencers

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Is the next big opportunity across the street…or right where you already are?

This is a preview. The complete video episode, with commentary and transcript, is first available exclusively to PRO Members | Go PRO here
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Accounting Influencers
With Rob Brown

Post-pandemic, accounting professionals saw record pay increases just for changing employers.

However, as economic conditions tighten and median pay raises for job switchers fall from roughly 7% to just over 4%, the calculus is changing. The latest episode of the Accounting Influencers explores this new reality, urging professionals to look beyond paychecks and consider the broader picture of career satisfaction.

During the Great Resignation, switching jobs was practically risk-free. Firms desperate for talent offered 15–20% salary hikes to fill open seats. Today, however, that market has cooled. With inflation steadying and corporate budgets tightening, job hopping no longer guarantees the big payouts it once did.

As host Rob Brown explains, “The financial upside of switching jobs has narrowed, but the emotional and professional costs of moving may be higher than ever.”

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Use Smart Compensation to Drive Partner Performance

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$100 bill being built of blocks

Five management objectives to address.

By Domenick J. Esposito
8 Steps to Great

“Show me your compensation plan and I’ll show you your strategy.” – Dom Esposito

As you strive to become a mid-market sustainable brand, your firm needs to become a performance-driven organization if you want to take advantage of future opportunities and drive growth and profitability. An effective performance management and compensation plan (PMCP) is critical to making your firm’s strategic plan a reality.

MORE by Domenick J. Esposito
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The basic premise is that compensation rewards first look to:

  1. how successful the entire firm is,

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