Shifts in Business Strategies for CPAs in 2026 

The accounting profession is undergoing a fundamental transformation. As compliance services plateau in growth and technology reshapes business expectations, CPA firms are being pushed to reevaluate their core strategies.

The Business Model Trends Report 2024 by CPA.com and the AICPA Business Development Committee—based on a survey of over 650 accountants and business clients—offers deep insights into how leading firms are adapting their business models in 2026. 

According to the report: 

• Strategic advisory services can increase monthly client revenues by up to 50%. 

• 63% of buyers now prefer non-hourly billing like fixed fees or project-based pricing. 

• 54% of clients purchase accounting services in bundled packages. 

• Firms that clearly communicate the benefits of automation are 3.5x more likely to raise their prices successfully. 

• And, importantly, buyers are prioritizing services such as revenue growth modeling (65%), budgeting (46%), and advanced KPI reporting (35%). 

These stats signal a clear direction: firms that modernize their approach—not just in services offered, but in how they price, communicate, and deliver value—are poised to lead the profession into its next era. 

Source: Business Model Trends Report 2024, CPA.com & AICPA Business Development Committee. 

Moving Beyond Compliance 

Traditionally, the lifeblood of CPA firms came from tax and audit services. These functions offered consistency, predictable revenues, and repeat client engagements. But the playing field is shifting. Clients no longer see compliance as a value differentiator—instead, they expect more. 

The report reveals that over 60% of CPA firms are now prioritizing advisory and consulting services as core growth drivers. This includes outsourced CFO services, business strategy consulting, succession planning, financial wellness programs, and more. These services demand a fundamentally different relationship between firm and client, built on trust, partnership, and forward-looking advice. 

Source: Business Model Trends for Accounting Advisory Services 

CPAs must shift from reactive service providers to proactive problem-solvers to succeed truly. This requires rethinking training, pricing, and even how services are packaged. The most progressive firms are building advisory-first identities, using data-driven insights to guide clients through key decisions, mergers, expansions, and risk management. 

“54% of buyers reported that they now purchase accounting services in bundles or packages.” 

Technology Is Not Optional Anymore 

If the early 2020s were about digital experimentation, 2025 would be digital execution. Firms that integrate their systems—CRM, project management, billing, and document sharing—are seeing compounding returns on productivity and client satisfaction. 

According to the report, high-performing firms are twice as likely to use integrated platforms that eliminate friction across departments and with clients. These firms report faster onboarding, smoother workflows, and clearer communication. Most importantly, they have more time for high-value conversations with clients. 

Automation is playing a vital role in driving this transformation. From automatic bank feeds to real-time analytics dashboards, technology is helping firms move beyond backward-looking reports. With access to clean, real-time data, CPAs can offer clients more timely and actionable guidance. 

Firms investing in AI tools are unlocking even more efficiencies. For example: 

• AI can review contracts and detect discrepancies. 

• Bots can handle recurring tasks like payroll calculations or invoice reminders. 

• Predictive analytics tools can flag financial risks before they materialize. 

In short, technology is not replacing CPAs—it’s empowering them 

Capacity Challenges Reshape Talent Strategy 

The talent pipeline in accounting is under strain. Fewer accounting graduates, higher turnover, and rising client demands have created a perfect storm. The report outlines how forward-looking firms embrace new models to meet these challenges. 

Upskilling is emerging as a critical priority. Over 70% of firms say they are investing in internal training programs, especially in cloud technology, data analytics, and client relationship management. Rather than waiting for “unicorn hires,” firms are developing the talent they already have. 

Outsourcing is another lever being used to maintain service capacity. Nearly half of the firms surveyed are outsourcing routine functions such as data entry, tax prep, and bookkeeping. This helps internal teams focus on higher-level tasks while reducing client turnaround times. 

Remote work is now a competitive advantage. By embracing virtual models, firms expand their reach to talent across different states and countries. Distributed teams also open doors for 24/7 operations and specialization by task or vertical. 

Rethinking the Pricing Model 

Hourly billing is losing its grip on the accounting profession. Clients want transparency, predictability, and alignment of value. And CPA firms are taking note. 

Fixed-fee models are becoming standard, particularly for recurring services like monthly advisory meetings, outsourced controllership, and cloud bookkeeping. These models give clients confidence and help firms build predictable revenue. 

The report highlights that more firms are also creating bronze, silver, and gold service tiers, allowing clients to choose a plan that suits their needs and budget. This approach enhances sales and clarifies scope, reducing billing disputes. 

A few pioneering firms are testing performance-based pricing—tying fees to client outcomes, such as tax savings, revenue increases, or operational efficiencies. While still in its infancy, this model reflects a deeper shift: clients view their CPAs as strategic partners, not just service providers. 

Specialization Is the New Differentiator 

Trying to serve everyone is a losing strategy. Firms that specialize are winning more—and doing so more profitably. The report shows specialized firms experience stronger margins, higher client loyalty, and streamlined operations. 

Industry verticals such as dental practices, construction, healthcare, law, and real estate are seeing a rise in demand for specialized CPA services. These clients face unique challenges and regulations. A CPA who speaks their language adds tremendous value. 

The benefits of specialization include: 

• Deeper relationships with clients and referral partners. 

• Better efficiency due to repeatable processes and templates. 

• Higher pricing power due to perceived expertise. 

Niche practices also scale more easily. Firms can grow without adding disproportionate overhead with fewer service variations and more focused marketing. 

Toward a Scalable Business Model 

Growth used to mean more clients, more partners, and more hours. Today, scalable growth is smarter—and often leaner. The report details how firms are reimagining their structure to scale efficiently and sustainably. 

One trend gaining traction is non-partner ownership. Firms are developing new compensation models that reward performance and leadership, not just years served. This helps retain top talent and creates more inclusive pathways for firm leadership. 

Mergers and acquisitions (M&A) are also reshaping the landscape. Many smaller firms are choosing to join forces—either with peers to gain scale or with larger firms to access technology and back-office infrastructure. The rise of national accounting brands built through acquisitions underscores the importance of scalability in 2025. 

Succession planning is no longer a back-burner item. With a wave of senior partners approaching retirement, firms are initiating succession strategies earlier—often five to ten years in advance. This includes leadership development, documentation of firm knowledge, and transitioning key client relationships. 

What This Means for the Future 

The accounting profession stands at a strategic crossroads. Compliance is no longer the growth engine it once was. Clients want partnership, insight, and innovation and are willing to pay for it. 

The “Business Model Trends Report 2024” makes a strong case for proactive transformation. Firms that wait for risk falling behind. By modernizing technology, specializing, and building scalable models, those who act now will set the standard for what it means to be a successful firm in 2025 and beyond. 

This shift doesn’t mean abandoning the fundamentals. Instead, it’s about building on them. Trust, integrity, and expertise remain foundational—but how those are delivered is evolving.