A total of 629 practitioners, covering a broad spectrum of company profiles and sizes, participated in the survey.
Managing change driven by new technology and the rapid advance of AI has emerged as the leading long-term issue for certified public accountant (CPA) practices, a biennial survey by the American Institute of CPAs found.
The CPA Firm Top Issues Survey conducted by the American Institute of Certified Public Accountants’ (AICPA) Private Companies Practice Section (PCPS) included CPA companies of all sizes.
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The survey, which segmented responses into six company-size categories, asked CPA practices to identify both their most pressing current challenges and those expected to have the greatest impact over the next five years.
While immediate priorities differ between sole practitioners, small practices, mid-size firms and large networks, “change management due to technology and AI” ranked first in the five-year outlook for all groups and appeared in the top three for most current-issue lists.
AICPA firm services vice-president Lisa Simpson said: “The top issues for firms tie into the transformation we are seeing in technology, people skills and operating models.
“We know keeping up with rapid developments in AI and technology capabilities can be a challenge, but the survey also revealed that there are challenges with integrating technology and leveraging it to enhance service offerings.”
For solo practitioners and companies with two to ten professionals, managing tax law complexity is the primary current concern, with cybersecurity and data privacy also among the top issues.
Companies with 11–30 professionals, which made up almost a third of respondents, cite hiring experienced staff as their biggest challenge, with Internal Revenue Service-related issues and staff workload close behind.
In the 31–100 professional segment, “finding the next generation of leadership” is the top current issue, alongside concerns over hiring experienced staff, using technology to improve client service and managing workflow.
Among practices with 101–500 professionals, technology adoption and integration leads the list of top concerns.
For the largest companies, with more than 500 professionals, managing change due to technology and AI is the number one current concern. Staff retention is also high on their list of concerns.
The PCPS CPA Firm Top Issues Survey was carried out online between 20 April and 22 May 2026. A total of 629 practitioners took part.
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