All but the smallest CPA firms report that their number one concern for the future is either finding or retaining qualified staff, indicating that firms are seeking to grow over the coming years, according to a survey conducted by the AICPA. The survey came from a sample of 776 respondents, divided by firm size, ranging from sole practitioners to firms with 2 to 5 professionals, firms with 6 to 10 professionals, firms with 11 to 20 professionals, and firms with 21 or more professionals. Among these firms, only sole practitioners were not concerned with staffing issues, saying their main concern was keeping up with increasing complexity and regulation of tax matters. For the rest, finding and retaining top talent was the big issue, in contrast to 2011 when firms were most concerned about signing on new clients, and 2013, when firms were reporting worries over succession planning.