| NUMEROLOGY
The typical, independent practitioner is a 56-year-old male, in practice for 22 years, in a sole proprietorship with three full-time, one or two part-time, and two or three seasonal employees. Source: The “12th Income and Fees Survey of Accountants in Public Practice,” National Society of Accountants, www.nsacct.org , 2005. |
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In focus: PayrollProviding payroll services that comply with ever-changing regulations and meet evolving employee and employer demands is no easy task. Paychex's Tom Hammond discusses common payroll considerations for CPA firms.