Research
The crypto CPA market has emerged as a measurable segment of US public accounting since the FASB ASU 2023-08 fair-value transition for digital assets took effect for fiscal…
Research
Accounting salary medians moved up materially in the 2026 cycle, with Big 4 staff 1 starting compensation reaching a midpoint of $78,250 and Big 4 senior manager total…
Research
Audit firm rotation has accelerated to a pace not seen since the immediate post-Andersen reshuffle, with approximately 1,140 SEC registrant auditor changes reported on Form 8-K Item 4.01…
Research
CPA exam candidates sat for the Uniform CPA Examination at a rate of roughly 33,400 first-time takers in 2024, down from a 2018 peak of approximately 49,800 first-time…
Research
ASU 2023-08 adoption became mandatory for fiscal years beginning after December 15, 2024, which means calendar-year public companies have been reporting crypto assets at fair value through net…
Research
CPA firm private equity has fundamentally restructured the US public accounting market since the August 2021 EisnerAmper recapitalization broke the partnership-only dam. As of publication, The Ledgerism Brief…