NEW YORK (June 23, 2026) –Managing change due to technology in general and the rise of artificial intelligence (AI) in particular is the leading issue for CPA firms of all sizes in terms of anticipated impact over the next five years, a biennial survey by the American Institute of CPAs’ firm practice management section found.
The CPA Firm Top Issues Survey, conducted by the AICPA’s Private Companies Practice Section (PCPS), pools results into six firm-size groups, a recognition that perspectives of small firm practitioners are often substantially different from those of CPAs employed by a midsize or larger firm. Survey respondents are asked to rate the top issues they’re currently facing and those they expect to be most impactful over five years. Despite varying priorities among the groups, the results often identify trends and emerging concerns across the profession.
That’s particularly true this year when it comes to change management due to technology and AI, which had a No. 3 or above position for firm-size groups in the current issue rankings but was No. 1 across the board in rankings predicting impact over the next five years.
The charts below reflect the Top 5 concerns of each firm-size group – other choices did not make the cut.
“The top issues for firms tie into the transformation we’re seeing in technology, people skills and operating models,” said Lisa Simpson, CPA, the AICPA’s vice president of firm services. “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. On the people side, we’re seeing more focus on reframing job skills, managing staff workload, developing leaders, and evolving services to meet client expectations. Regardless of technology capabilities, accounting is still a people business.”
Among the findings from the current-issue rankings:
Solo practitioners and firms with 2-10 professionals
The two groups have the same mix of Top 5 issues, although in a slightly different order.
Both cited managing tax law complexity as the top current issue.
Both have cybersecurity risk/data privacy in their Top 5.
Firms with 11-30 professionals
Hiring experienced staff was the No.1 issue. Firms in this group represent almost a third of survey respondents and are a significant portion of U.S. firms overall.
As with the group’s smaller peers, IRS challenges made it into the Top 5.
Managing staff workload and capacity came in at No. 3 and was the same or slightly less of an issue for larger firms, as well.
Firms with 31-100 professionals
Finding the next generation of leadership, a key concern for midsize to large firms, is the top-ranked issue in this group.
The group had a three-way tie at No. 4: Hiring experienced staff, leveraging technology to improve client services and managing firm workflow.
Firms with 101-500 professional
The group’s top three issues were all tech-related, with technology adoption and integration in the top slot.
Managing staff workload and firm leadership development rounded out the list.
Firms with more than 500 professionals
Managing change due to technology and AI came in No. 1.
Staff retention came in at No. 3. All firms except solo practitioners listed staff retention as a top issue in terms of impact over the next five years, with staff recruitment also appearing in four of the six size-group lists for those rankings.
Survey Methodology
The PCPS CPA Firm Top Issues Survey was conducted online from April 20 to May 22, 2026. The 629 respondents represent a mix of practice types and firm sizes, from sole practitioners to large firms with staff of more than 500 professionals.
Topline results of the CPA Firm Top Issues Survey were released this month at AICPA ENGAGE 2026, one of the world’s premier conferences on accounting and finance. A more extended commentary, plus a list of AICPA resources tied to issue topics, will be available later this summer. More information about the AICPA’s firm management resources is available on the PCPS page.