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Selected Works of Bert J. Zarb
Article
Office Sharing for CPAs: Advantages and Disadvantages for Small Firms and Sole Practitioners
The CPA Journal (2014)
  • John R. Ledgerwood, Embry-Riddle Aeronautical University
  • Bert J. Zarb, Embry-Riddle Aeronautical University
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Abstract
The article discusses the advantages and disadvantages of office sharing arrangements for small certified public accountant (CPA) firms. The advantages include cost savings on operating expenses such as accounting software, and reduced capital expenditures on office equipment. The disadvantages include sharing of salary costs and breach of client confidentiality. Subcontracting is discussed as a way for a CPA firm to outsource services to a larger firm who can provide office space or equipment.
Keywords
  • accounting firms,
  • office sharing,
  • accounting software,
  • office costs,
  • operating expenses,
  • office equipment
Disciplines
Publication Date
October, 2014
Citation Information
John R. Ledgerwood and Bert J. Zarb. "Office Sharing for CPAs: Advantages and Disadvantages for Small Firms and Sole Practitioners" The CPA Journal Vol. 84 Iss. 10 (2014) p. 52 - 55 ISSN: 0732-8435
Available at: http://works.bepress.com/bert_j_zarb/9/