AICPA Calling for Firms to Participate in 2012 National MAP Survey

May 22nd 2012
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By AccountingWEB Staff

The American Institute of CPAs (AICPA) Private Companies Practice Section (PCPS), in partnership with the Texas Society of CPAs, is now gathering data for its much-anticipated 2012 benchmarking survey - the National Management of an Accounting Practice (MAP) Survey.

The survey is conducted every two years and takes approximately one to three hours to complete. The 2012 survey fields from May 16 to July 20, and results will be available late September/early October. 

Changes made to the 2012 MAP Survey: 


  • Switched to full-time equivalents (FTEs) reporting basis.
  • Expanded section on benefits.
  • Asks specifically for the number of female partners and staff.


  • Added more questions about preferred software solutions and use of the Cloud.


  • Includes more targeted questions about timing and other practices.
  • Added average number of days in WIP.

Areas covered in the 2012 survey: 

  • Income statement and key financial metrics.
  • Physical premises.
  • Source of fees.
  • Accounts receivable and WIP.
  • Personnel metrics (number of FTEs, total charge hours, compensation, and billing rates).
  • Billing protocols.
  • Employee benefits.

Findings from the 2010 MAP Survey: 

  • Net client fees per partner jumped from $659,375 in 2008 to $798,951 in 2010, with the greatest strength once again apparent in firms with revenues between $500,000 and $10 million. This reflects a reduction in the average number of partners in this category as well as better use of leverage.
  • Firm owners' average hourly rate was $179, up about 5 percent from 2008.
  • Utilization rates averaged 61 percent for partners and owners; 62 percent for directors; 68 percent for managers; 71 percent for senior associates and associates, respectively; and 69 percent for new professionals. These numbers tended to increase for smaller firms and decline among larger practices.
  • Compensation rose for almost all levels except partners. Average partner/owner compensation was $171,669, down 9 percent from the last survey. Director compensation jumped roughly 17 percent to $107,808. Manager compensation edged up nearly 10 percent to $78,863. Senior associate compensation moved up about 5 percent to $57,990, while associate salaries rose about 10 percent to $46,805.

Firms that take part in the survey will receive a summary report at no cost. The summary compares firms' responses to national averages. PCPS members and Texas firms will receive a report with more comprehensive results.

If you would like to participate in the survey, you can access it on the AICPA website.


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