Rosenberg Associates Blog
Chrystin McHughRosenberg Associates’ most-read blogs of 2025 reveal a profession at an inflection point: firms are grappling with private equity, leadership dynamics, talent, and pricing. These blogs paint a picture of what’s top-of-mind for forward-looking firm leaders as they sharpen their strategies, stay competitive, and increase profitability. Our knowledgeable team authored these blogs that sparked interest and…
Kristen Rampe, CPAYou may have seen my interview earlier this year with Russell Shapiro on the topic of partner compensation. We spent close to 45 minutes discussing various aspects of allocating CPA firm income. One of the many topics we discussed was how to get buy-in on changes to a partner compensation system. Change management is the…
Marc Rosenberg, CPAI’ll start with the punch line. Yes, it is a best practice. But only if your firm’s vision is to stay independent into the next generation by developing future leaders and retaining retirees’ clients. If you are a small firm with partners who love what they do, have no hobbies to pursue in retirement, and basically…
The most difficult and complicated partner compensation scenario may surprise you – it’s firms with 2-3 partners. Why? Because regardless of the system used to allocate income, at the end of the day, each partner has to look the others in the eyes and say, “I’m OK with our final comp numbers. They are fair…
I’m writing this post in the most spectacular library I’ve ever seen, the Library of Congress’ Main Reading Room in Washington, DC, just four days after the passing of Justice Antonin Scalia, who spent 30 years in the building next door, The Supreme Court. The poignancy is striking. The egregious behavior on both sides of…
Nearly half of multi-partner firms now have non-equity partners, almost double the number of 10 years ago. Yet, despite this change, every year I receive questions from firms wanting verification that this practice is blessed by the AICPA and its Code of Conduct. Prior to 2015, as corroborated by the AICPA staff, the Code of…
Question from a MP: “Our approach for determining the buy-in for a new partner is to multiply a projected ownership percentage of 5-10% times the firm’s annual billings and discount the number by 20% for the person’s ‘sweat equity.’ “We discussed the buy-in matter with our next partner. He has brought in $30,000 of new…
In more than 20 years of consulting, I’ve observed hundreds of firms in the throes of partner conflict. In fact, when an MP I’m interviewing says, “Excuse me for a moment while I close the door,” I know I’m about to hear the “good stuff” – the real reason for the call – a partner…
I’m sure that this blog title alone stirs the hairs on the back of some of your necks. Let me explain, please. Before I do, let me say this loud and clear: I think it’s a good thing for firms’ partner criteria to include a provision for bringing in business. But the issue isn’t whether…
Firms ask me this question all the time. Here’s my response: Short answer Non-equity partners don’t usually have the same “rights” that equity partners have: a vote, capital buy-in, goodwill-based retirement benefits, obligation to pay retirement benefits to others, legal liability and a share in the profits. Short answer REFUTED Most firms never take a…
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