The Composite Sole Practitioner


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, , 2005.


6 key areas of change for accountants and auditors

New accounting standards on revenue recognition, leases, and credit losses present implementation challenges. This independently-written report identifies the hurdles that accounting professionals face and provides tips for overcoming the challenges.


How tax reform will impact individual taxpayers

Amy Wang, a CPA who is a senior technical manager for tax advocacy at the AICPA, answers to some of the most common questions on how the new tax reform law will impact individual taxpayers.