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High CPA firm utilization percentage hiding overtime, rework, poor realization, review congestion, and lost development time.
04 Aug

CPA Firm Utilization Rate: What It Measures, What It Hides, and How to Use It

Accounting Workforce Development / Firm Operations

By Vincent Howard, CPA | Managing Partner, Howard, Howard and Hodges | SkillAbility for Accounting Firms Last updated: August 4, 2026  |  42-minute read TL;DR — The Short Answer A CPA firm utilization rate measures the percentage of an employee’s defined available working capacity spent on billable client work. It shows how paid capacity is

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