Section 01
What Is a CPA Firm?
By the end of this section: I can explain how we make money.
CPA firms are professional services businesses that sell expertise and time. Unlike product businesses, their inventory is the knowledge and hours of their people — and that shapes everything: how they're structured, how they price, how they grow, and why every dollar of overhead is scrutinized so personally.
The Current Landscape for CPA FirmsFour forces are hitting the profession at the same time.
The Firm LandscapeClick any firm type to see real examples and what it means for your BD approach.
How a CPA Firm Makes MoneyClick any line item to drill in.
The Profitability FormulaClick any component to explore the benchmarks and what moves it.
Profitability CalculatorAdjust the inputs to see how each variable affects partner income — and what a 5% utilization drop really costs.
Levers to Enhance ProfitabilityWhen utilization, realization, or leverage start slipping, partners reach for these three operational levers.
Who Leads the FirmClick any role to see how to work with them.
Start with: The Current Landscape for CPA Firms →