Organizational Structure & Governance
The CPA firm organizational structure can take many forms. This section will help you form your firm's organization with sample information and tools.
The Role of a Firm Administrator - A guide to hiring, developing, and effectively utilizing this key person in a CPA firm.
The AICPA Management of an Accounting Practice (MAP) Handbook is a great resource for all of your CPA Firm administrative needs. Chapter 103, "Organization Assignment and Responsibilities," provides information on establishing your firm's organizational structure. This chapter was excerpted from the AICPA MAP Handbook ©AICPA for this section.
The AICPA MAP Handbook is available online through the AICPA’s Online Professional Library.
Make use of the practical tools provided in this section to help every member of your team.
- Organizational Structure & Governance Action Plan
- Example Job Descriptions
- Organizational Chart:
- Firm A (6.5 personnel) Exhibit 103-26, “Sample Organization Chart—Firm A,” charts a firm with six full-time employees and one part-time employee.
- Firm B (13 personnel) Exhibit 103-27, “Sample Organization Chart—Firm B,” charts a firm with 13 people.
- Firm C (13 personnel) Exhibit 103-28, “Sample Organization Chart—Firm C,” charts another firm with 13 people.
- Firm D (45 personnel) Exhibit 103-29, “Sample Organization Chart—Firm D,” charts a larger firm with six partners, and 39 staff members, including 22 professional staff members, and seven support staff members.
- Firm E (45 personnel) Exhibit 103-30, “Sample Organization Chart—Firm E,” also charts a firm with six partners, and 39 staff members, including 22 professional staff members.
- Sole Practitioner Exhibit 103-31, “Functional Organization Chart for a Sole Practitioner” provides a simple chart showing the sole owner, then separating firm team members into technical and administrative.
- Administrative Roles in a CPA Firm
CPA Firm Management Association (CPAFMA) - PCPS has a close and ongoing alliance with this organization for Firm Administrators and other professionals managing accounting practices.