2026 CPA Firm Top Issues

Welcome to the Genuine Learning Blog! In this post, we’re diving into the findings from the 2026 CPA Firm Top Issues Survey, an insightful resource provided by the AICPA’s Private Company Practice Section. The survey, conducted online from April 20th to May 22nd, 2026, captures feedback from a broad cross-section of the profession from sole practitioners to firms with more than 500 professionals. What sets this report apart is its focus on firm size, allowing us to see both commonalities and meaningful differences across the profession.

A total of 629 respondents shared their perspectives on what issues are most pressing now and which they expect to be most impactful over the next five years. This approach recognizes that while a small practitioner may face unique challenges, their concerns often overlap with those of larger firms. The survey specifically asked respondents to rate the top challenges they’re currently facing, as well as those they anticipate will arise in the coming years. For the purposes of this discussion, we’ll focus on the current issues, but the full report offers valuable insight into future outlooks as well.

One clear trend is that change management due to technology and artificial intelligence (AI) consistently ranks as a top concern across all firm sizes. For firms with more than 500 professionals, this was the highest priority, while for all other firm sizes except those with two to ten professionals, it held steady in second place. Interestingly, small firms (particularly sole practitioners) cite tax law complexity as a major issue, although IRS-related challenges also appear for firms with 11 to 30 professionals.

When it comes to looking ahead, it’s significant to note that concerns related to changes in tech and AI were ranked number one across all firm sizes for anticipated future impact. This illustrates a remarkable consensus in the profession about the transformative influence of technology, regardless of size or structure. Further, leveraging technology to enhance client service continues to be a core concern for four out of six firm categories.

Another prominent issue is the need for next-gen firm leadership, which is particularly acute for firms with 31 to 100 professionals, a size where succession planning is paramount. This made the top five for all but solo and small (two to ten professionals) practitioners. Staff workload management also stands out as a significant challenge, especially for firms ranging from 11 to 500 professionals, where it consistently ranked in the top five.

Other major themes highlighted in the survey include data security, IRS challenges, complexity of tax law, and the ongoing difficulties of hiring qualified staff, especially within the 11 to 100 professional range.

In summary, as the CPA profession navigates a rapidly changing landscape, issues like technological advancement, leadership succession, and staffing continue to command attention. Firms of all sizes are encouraged to reflect on these findings: Do these concerns align with your own experiences and priorities? By staying attuned to these industry trends, firms can better prepare themselves to thrive — both now and in the future.