2026 outlook: why small firms, pe giants, and the middle are headed in different directions

a profession splitting in three.

by 卡塔尔世界杯常规比赛时间 research

the u.s. accounting profession is no longer moving along a single growth continuum. it is splitting into three distinct economic paths—each governed by a different logic, facing different challenges, and offering different prospects. in 2026, these paths are likely to diverge further.

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at one end, solo and micro-firm accountants are increasingly choosing independence and control over scale. at the other end, large firms backed by private equity are consolidating aggressively in areas where profits are already concentrated. between them sits the traditional mid-size firm, caught between two models that are pulling the profession apart.

for many mid-size firms, 2026 will force a choice: grow larger and enter the consolidation race? or deliberately shrink, specialize, and adopt a more solo-like economic model?

for smaller practices, it means they will find a supportive environment, provided they specialize and price their services intelligently. large firms will accelerate consolidation and extract scale-driven returns. and mid-size firms will face increasing pressure to choose a direction.