The survey does not purport to represent the "average" accountant or CPA in the United States. SmartPros conducted the opt-in unscientific online survey from Nov. 28, 2006, to Feb. 12, 2007, and received 621 qualified entries from SmartPros readers. Entries deleted from the final results included those with missing fields, duplicates, and errors. Where there was only one representative for a category, that entry was removed. The final results also excludes entrants who reported themselves as students and/or outside the United States.

The survey data below is the information provided by CPAs who reported no other certifications. Note that the overall salary survey report published last month combines the salaries of entrants who hold a CPA license plus another license. But because of the wide variety of possible combinations, we chose to leave out those miscellaneous entries. The number of exclusively CPA-certified entries totaled 257.

Here's a snapshot of what those CPAs told us:

• The vast majority of our voluntary survey respondents reported a higher level of responsibility, such as "Senior," "Manager," and "Director" -- and this largely explains why the survey does not represent the "average" CPA.
  
  
• CPA-certified respondents who participated in the SmartPros Salary Survey reported an average salary of $91,608. This is a 9 percent increase over what CPAs reported in last year's SmartPros Salary Survey ($84,051).
  
  
• As in the overall survey, where men made 44 percent more than women, there is also a large pay gap, albeit smaller, among male and female CPAs -- 34 percent. In the case of CPAs, the large gap here is worth explaining: 41 percent of male respondents reported 16+ years of experience, compared to 23 percent of female respondents. Additionally, our survey found that men held a partner status in a public accounting firm by a 5:2 ratio and reported the job title "President/Vice President" by a 2:1 ratio.
  
  
• For CPAs, the highest academic credential (bachelor's, master's) doesn't appear to affect salary. In fact, those with a master's degree reported a lower average salary. Other factors considered in the survey, such as title and area of practice, seem to have a more significant role on salary.
  
  
• CPAs in Public Accounting -- 42 percent of entrants -- reported an average salary of $80,767. Those in Corporate Finance represented 38 percent of entrants and reported a significantly higher average of $106,597.
  
  
• Those who reported "Finance" as their "area of responsibility" earned the highest average salary: $106,140. This is 34 percent more than the lowest average salary reported by those in "Operations" ($68,557).
  
  
• By employer size, recipients who work for employers with 101-500 employees reported the highest average salary: $111,369.
  
  
• By region, CPAs make more than the "average" accountant in their region. For instance, the overall salary survey found that the average accounting/finance professional in New England makes $94,455, whereas CPAs in that region report an average salary of $109,540. The only exception, according to our survey, is West North Central.
  
  
• CPAs who are not looking for a new job (72 percent)  reported an average salary 19 percent higher than those who are looking for a new job (28 percent).

Results (CPA-certified respondents only):
 

Gender	Percentage	Average Salary
Male	45%	$ 112,417
Female	55%	$  74,754

Highest Academic Credential	Percentage	Average Salary
Bachelor's degree	80%	$  93,257
Master's degree	20%	$  85,167

Area of Practice	Percentage*	Average Salary
Public Accounting	42%	$  80,769
Corporate Accounting	38%	$  106,597
Government	7%	$  76,478
Not-for-Profit	4%	$  80,077
Financial Services	3%	$ 108,625
Banking	3%	$  88,528
Academia	2%	$  79,250
Other	2%	$  62,800

*percentages may be rounded up

Area of Responsibility	Percentage	Average Salary
Accounting	24%	$  76,314
Audit	19%	$  69,079
Accounts Payable or Receivable	2%	$  35,654
Controller	12%	$ 102,310
Finance	11%	$ 106,140
Tax	16%	$  85,239
Education	2%	$  78,625
Operations	3%	$  68,557
Other	11%	$  94,109

Level of responsibility	Percentage	Average Salary
Entry level	<1%	n/a
Staff	5%	$  51,583
Associate	6%	$  51,480
Senior	23%	$  64,819
Manager	32%	$  81,830
Director	11%	$ 111,098
Executive	6%	$ 168,802
Partner	6%	$ 153,707
President or Vice President	7%	$ 146,111
Self employed	3%	$ 88,492
Other*	3%	$ 82,351

Years of Experience	Percentage	Average Salary
Entry level	<1%	n/a
1-3	14%	$  61,381
4-9	30%	$  76,179
10-15	24%	$  96,348
16+	32%	$ 118,195
Retired	<1%	n/a

Employer Size	Percentage	Average Salary
Sole practitioner	2%	$  66,140
Less than 20	23%	$  93,789
21-100	19%	$  85,078
101-500	18%	$ 111,369
501-1,000	9%	$ 100,660
1,001-10,000	14%	$  82,931
10,000+	15%	$  78,217

Location/Region	Percentage	Average salary	Overall average salary (from complete Salary Survey)
New England Connecticut, Maine, Massachusetts, New Hampshire, Rhode Island, Vermont	2%	$ 109,540	$  94,455
Mid-Atlantic New Jersey, New York, Pennsylvania	10%	$  88,346	$  84,345
East North Central Illinois, Indiana, Michigan, Ohio, Wisconsin	10%	$  105,580	$  85,622
East South Central Alabama, Kentucky, Mississippi, Tennessee	3%	$  69,750	$  62,627
Mountain Arizona, Colorado, Idaho, Montana, Nevada, New Mexico, Utah, Wyoming	5%	$  78,450	$  73,195
Pacific Alaska, California, Hawaii, Oregon, Washington	12%	$  104,526	$  95,933
South Atlantic Delaware, Florida, Georgia, Maryland, N. Carolina, S. Carolina, Virginia, Wash. D.C., W. Virginia	32%	$  103,491	$  88,100
West North Central Iowa, Kansas, Minnesota, Missouri, Nebraska, N. Dakota, S. Dakota	19%	$  69,326	$  76,628
West South Central Arkansas, Louisiana, Oklahoma, Texas	7%	$  72,738	$  69,117

Bonus in the last 12 months?	Percentage
No	12%
Less than 3%	14%
3-5%	27%
5-10%	24%
More than 10%	23%

What do you like MOST about your current job?	Percentage	Overall percentage (from complete Salary Survey)
Job responsibilities	19%	21%
Work environment	18%	18%
Employer/company	19%	18%
Work schedule (time commitment)	16%	14%
Salary and/or benefits	11%	12%
Opportunity for growth	10%	11%
Clients/customers	7%	6%

What do you like LEAST about your current job?	Percentage	Overall percentage (from complete Salary Survey)
Work schedule (time commitment)	35%	31%
Salary and/or benefits	24%	26%
Work environment	11%	11%
Job responsibilities	13%	11%
Limited oppty for growth	8%	10%
Employer/company	4%	6%
Clients/customers	5%	5%

Are you looking for a new job in the next 12 months?	Percentage	Average Salary
No	72%	$  96,748
Yes	28%	$  78,399

About the survey SmartPros conducted the opt-in unscientific online survey from Nov. 28, 2006, to Feb. 12, 2007, and received 621 qualified entries from SmartPros readers. The number of exclusively CPA-certified entries totaled 257. Entries deleted from the final results included those with missing fields, duplicates, and errors. Where there was only one representative for a category, that entry was removed. The final results also excludes entrants who reported themselves as students and/or outside the United States. For questions about this survey, email editor@smartpros.com.

Revised March 28, 2007: demographic information moved further up the page.