Data
The US Accounting Staffing Shortage: What the Data Actually Shows
Every figure below is attributed to a named, dated source. Vendor-published numbers are marked as such.
Last updated October 10, 2026
Short answer: US accounting firms are adopting offshore and outsourced staffing at a fast and accelerating rate, led by the largest firms, driven primarily by a documented talent shortage rather than cost alone. Adoption is heaviest among firms over $10M in revenue and still building in the segment below it.
The cost of an in-house hire
Median annual wage for a US accountant or auditor, before benefits or overhead: $81,680, per the U.S. Bureau of Labor Statistics, Occupational Outlook Handbook. May 2024 data, the most recent figure published on the BLS page itself. Covers the broad Accountants and Auditors occupation (SOC 13-2011), not a staff-accountant-only breakout.
Share of a private-sector employee's total compensation cost that goes to benefits, on top of wages: 29.9%, per the U.S. Bureau of Labor Statistics, Employer Costs for Employee Compensation. December 2025 release. National private-industry average across all occupations, not accounting-specific.
Turnover and time-to-fill
Typical annual turnover rate at US accounting firms over the past two decades: 12-16%, per Inside Public Accounting, 2026 Trends Report (2025 survey data). 2025 firmwide turnover was 11.8%, the lowest in over 20 years of this survey, down from a 2022 peak of 15.9%. This measures turnover at CPA/accounting firms specifically, not in-house finance staff at operating companies.
What half of finance leaders say it takes to fill an open accounting role: 60+ days, per Personiv, 2025 CFO Pulse Survey (as reported by Fortune, July 2025). Self-reported survey of finance leaders, not a measured average across all postings. Older Robert Half data put staff-level roles at 4-6 weeks, so timelines vary by source and year.
Adoption of offshore and outsourced staffing
Share of AICPA MAP Survey firms that reported offshoring work: 25%, per the AICPA, 2023 National Management of an Accounting Practice (MAP) Survey. Survey of 1,100+ firms. The same survey found 30% reported domestic outsourcing, with another 12% and 14% respectively planning to start offshore and domestic outsourcing. This is the most recent AICPA-specific figure located; a 2025 AICPA MAP Survey exists but its offshoring-specific numbers were not confirmed in this research.
A separate, more recent benchmark found share of us accounting firms over $10m in revenue that already offshore or outsource staff: 71%, per the Rosenberg MAP Survey, via CPA Trendlines benchmark report. 2025 panel of 296 firms; a vendor-hosted benchmark survey, not directly comparable to the AICPA's separate MAP Survey methodology. Up from 66% the prior year. The same survey found only 42% of firms in the $5-10M range have adopted offshoring, the segment still deciding.
This pattern isn’t US-only
Share of UK mid-tier accountancy firms citing a talent-related issue as a top-3 concern: 70%, per ICAEW mid-tier firms report. May 2024 ICAEW survey. UK-specific, not generalizable to other markets.
Share of Canadian finance hiring managers reporting accountant-shortage problems: ~90%, per the Robert Half poll, as reported by BNN Bloomberg. April 2024 poll, reported as "9 in 10." Canada-specific.
What this means for a firm deciding now
The data points to one consistent pattern across every market we reviewed: staffing shortage, not cost alone, is the primary driver of offshore adoption, and adoption is concentrated at the top of the market. A firm in the segment still deciding is not an early or unusual mover; it is following the same curve the largest firms already moved along. See our FAQ on whether this model fits a firm your size, and our buyer’s checklist for how to evaluate a provider once you’ve decided to look.
Sources
- U.S. Bureau of Labor Statistics, Occupational Outlook Handbook
- U.S. Bureau of Labor Statistics, Employer Costs for Employee Compensation
- Inside Public Accounting, 2026 Trends Report (2025 survey data)
- Personiv, 2025 CFO Pulse Survey (as reported by Fortune, July 2025)
- AICPA, 2023 National Management of an Accounting Practice (MAP) Survey
- Rosenberg MAP Survey, via CPA Trendlines benchmark report
- ICAEW mid-tier firms report
- Robert Half poll, as reported by BNN Bloomberg
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