Audit & Attest Business:
A Rapidly Evolving Business

Recently Released!!!
Date Published: June 30, 2015
Summary PPT Deck: 52 Slides

Reference PPT Deck: 1,105 Slides

The purpose of this research is to provide readers with an initial understanding of the Certified Public Accountants (CPAs) market and specifically their audit & attest businesses. There are approximately 40,000 CPA firms and 460,000 CPAs. Less then half of CPAs are in private practice (more work in business & industry). And only a small minority of the CPAs in private practice work at the twenty largest CPA firms. The vast majority of CPAs work as sole practitioners and at other small firms. Audit & attest is the core business of the largest CPA firms.

This research addresses the three historical phases of the the CPA firms industry, including: 
  • Auditing Business Emergence Phase
  • Tax Business Emergence Phase
  • Financial Planning & Investment Management Business Emergence Phase

    This research defines three CPA firm audit & attest businesses, including:

    • Write Up Business
    • Attestation Business
    • Auditing Business

    This research outlines the key service providers to CPA firms, including:

    • Accounting Technology Vendors
    • Tax & Financial Planning Vendors
    • Independent Broker/Dealers, Custodians, & Clearing Brokers
    • Mutual Fund Companies & Other Investment Product Companies
    • Industry Trade Groups & Other Continuing Education Providers

And this research makes the following future predictions for the the CPA firms market, including: 

  • Rebound in Traditional CPA Business
  • Continued Bifurcation of the Market
  • Market Consolidation
  • Attrition & Recruiting Issues
  • Service Expansion

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