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Title
State of the Profession.
Abstract
Although being a larger firm does not guarantee larger profits, economies of scale factor into why larger firms are more profitable than smaller firms. In Focus InFocu Rosenberg IN BRIEF The eighth annual 2022 NYSSCPA-Rosenberg Survey identifies trends from the national 24th Annual Practice Management Survey and provides profitability and growth data of participating New York CPA firms. Historically, for partner buyouts and CPA firm sales, the rule of thumb has been to value a firm's goodwill at one time annual net fees.