National Study of CPA Firm Statistics
The leading report on practice management benchmarks, with guidance for 2026 strategic planning.
“The barometer for CPA firm practice management.” – AccountingToday
The PDF eBook report delivers 248 pages of high-level analysis and trends, predictions and thoughts from the top consultants to the accounting profession, and row-by-row data of all participating firms broken out by revenue bands.
Make it a bundle with the complete Excel database.
Filter, sort and run your own comparisons, benchmarks and calculations with the full database of 300 firms.
Save $200 when you buy the PDF and Excel files together.
Price range: $650.00 through $1,200.00
“The barometer for CPA firm practice management.” – AccountingToday
The PDF eBook report delivers 248 pages of high-level analysis and trends, predictions and thoughts from the top consultants to the accounting profession, and row-by-row data of all participating firms broken out by revenue bands.
Make it a bundle with the complete Excel database.
Filter, sort and run your own comparisons, benchmarks and calculations with the full database of 300 firms.Save $200 when you buy the PDF and Excel files together.
TO READ THE FULL ARTICLE
Continue reading your article with a CPA Trendlines Pro membership.
The CPA Industry’s Largest, Most Authoritative Annual Report
The Rosenberg MAP Survey is the best-known and most respected independent study in the profession – renowned for its accuracy, thoroughness, and high participation rate.
Why The Rosenberg Survey?
- Provides statistics not seen in other surveys.
- 83% of participants in the 2025 survey also participated in the 2024 survey – allowing for valid year-to-year comparisons.
- We survey a robust pool of participants—296 firms participated in 2025.
High-Impact Data and Insight
The 2025 Rosenberg Survey delivers critical benchmarking data and insights that can directly shape practice management strategies. Firms can leverage these findings to sharpen profitability, strengthen talent pipelines, and build resilient business models for sustained competitiveness.
Informed Decision-Making
The report provides granular benchmarks on profitability, fee growth, partner income, billing rates, and utilization.
Strategic Planning and Growth
Utilization rates and staff leverage enable firms to create strategies that reflect realistic growth trajectories. Analysis of elite firms highlights best practices in pricing, margin management, and governance that other firms can adapt to achieve superior efficiency.
Talent and Compensation Management
Compensation trends and evolving staff-to-partner ratios give firms evidence-based tools to design competitive pay and career progression models that attract and keep top performers.
Operational Efficiency and Outsourcing
The report tracks the expansion of outsourcing and offshoring.
Service Diversification
Breakdowns of tax, assurance, and client accounting services revenue streams reveal opportunities to rebalance service lines.
Topline Findings
The Rosenberg Survey delivers a detailed examination of financial and operational benchmarks across firms of all sizes.
.
.
.
The 2025 Rosenberg Survey: Top 9 Benchmarks
These benchmarks represent the most critical measures shaping firm performance in 2025 and beyond.
- Income Per Equity Partner (IPP):
- Fee Growth (Including and Excluding Mergers):
- All Staff-to-Partner Ratio:
- Billing Rates by Market Size and Role:
- Professional Staff Turnover:
- Realization Rates:
- Utilization Rates:
- Billing Rates Correlation to Profitability:
- Outsourcing and Offshoring Trends:
The 2025 Rosenberg MAP Survey | 27th Annual Edition
Price range: $650.00 through $1,200.00
