CPAs' Compensation Rises with Certification, Survey Finds

Journal of Accountancy, September 1994 | Go to article overview

CPAs' Compensation Rises with Certification, Survey Finds


Professional certification means more money for both CPAs and certified management accountants (CMAs), according to the Institute of Management Accountants (IMA). In a random survey of 2,400 IMA members, the average annual salary reported by CPAs 40-49 years old was $75,136; for CMAs in that age group it was $74,908. Practitioners in the same age group who were not certified reported an average salary of $56,024. The disparity held true for all age groups. (See the table below.)

Thirty-six percent of the survey respondents were CPAs, 20% were CMAs and the remainder held a variety of other accounting certifications, according to Karl Reichardt, CMA, an associate professor of accounting at the College of Business Administration, Valparaiso University, Valparaiso, Indiana, who conducted the survey with David L. Schroeder, an associate professor of decision sciences at Valparaiso. Reichardt also noted that 75% of the respondents were men and 25% women.

Clark H. …

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