Research

Original data on the accounting profession. PE roll-up tracker, audit firm rotation index, crypto CPA market sizing, salary surveys, and the methodology behind every number we publish.

Why we do original research

The trade press for accountants reuses the same numbers from the same sources for years at a time. The result is that figures cited in 2026 articles are often based on AICPA surveys from 2019 or earlier. That is not useful for anyone making a current operating decision.

The Research pillar publishes original data, refreshed at stated intervals, with methodology disclosed. When we publish a number, we tell you how we got it, what the sample looks like, what the response rate was, what the verification step was, and when we will next refresh it.

The PE Roll-Up Tracker

Our flagship research dataset is the PE Roll-Up Tracker: every recapitalization or majority sale of a CPA firm to a private equity sponsor since 2021. We track the buyer, the deal value where disclosed, the multiple where calculable, the partner buyout terms, the post-deal name, and the integration progress.

The tracker is updated within seven days of any new deal closing. Subscribers (we will launch a paid subscription tier later in 2026) get access to the underlying spreadsheet. The headline dataset is free and citable.

Citation policy

Anyone may cite our research. We ask that the citation include the dataset name, the URL on ledgerism.net, and the as-of date. We are happy to provide additional methodology details for researchers, journalists, and analysts who request them at research@ledgerism.net.