Compensation Statistics
Source: Accounting Office Management & Administration Report
From the IOMA annual CPA Firm Practice Management Survey.
Selected average compensation (excluding bonuses) by firm revenue categories:
| All Firms | Less than $1 Million | $1 Million to less than $2 Million | $2 Million to less than $3 Million | |
| Equity Owners | $216,000* | $111,000* | $189,000* | $191,000* |
| Supervisor/Manager | 77,000 | 65,000 | 62,000 | 73,000 |
| Senior | 57,000 | 55,000 | 49,000 | 57,000 |
| Junior | 46,000 | 41,000 | 40,000 | 42,000 |
| Junior, Non CPA | 42,000 | 36,000 | 40,000 | 41,000 |
| * High/Low | 344/153 | 156/83 | 218/127 | 229/143 |
Average bonuses:
| All Firms | Less than $1 Million | $1 Million to less than $2 Million | $2 Million to less than $3 Million | |
| Equity Owners | $62,000 | $31,000 | $41,000 | $68,000 |
| Supervisor/Manager | 6,000 | 3,000 | 6,000 | 5,000 |
| Senior | 3,000 | 3,000 | 5,000 | 4,000 |
| Junior | 2,000 | 1,000 | 3,000 | 2,000 |
| Junior, Non CPA | 1,400 | 1,000 | 2,000 | 1,700 |
| * High/Low | 344/153 | 156/83 | 218/127 | 229/143 |
Average owners’ compensation (excluding bonuses) increased 12 percent over last year.
Average compensation (excluding bonuses) for supervisors/managers increased 1.7 percent over last year.
Average junior compensation (excluding bonuses) remained the same for the last two years.
Average bonuses for supervisors/managers, and juniors, was flat or increased insignificantly since last year.
(Editor’s note: No explanation is available for why staff compensation did not increase significantly even though the scarcity of talent persists.)
For the complete article and tables, click here.
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From Accounting Office Management & Administration Report, December 2007, p. 1. For subscription information contact Institute of Management & Administration, Inc., 3 Park Avenue, 30th Floor, New York, NY 10016-5902. One-year subscription $399. 212-244-0360, [email protected].