A survey of 540 CPAs in industry, conducted Feb. 9-14 by the AICPA, found that they are less optimistic about the economy than they were a year ago. While 45 percent of CPA executives were optimistic about the U.S. economy last quarter, this figure has plunged to 28 percent this quarter. 

They're also less hopeful about their own firms: poll respondents who said they're optimistic about their organization's prospects have gone from 53 to 44 percent from last quarter to this one. Both metrics are at their lowest since 2012, when the fiscal cliff debates loomed large, according to the AICPA survey. Firms planning to increase hiring are also at a three-year low, with only 52 percent planning to expand.  

Of the poll respondents, 46 percent were CFOs, 22 percent were controllers, 12 percent were CEOs or presidents, 6 percent were vice presidents, and 2 percent were COOs. The remainder were directors or other executives. Seventy-one  percent of survey responses came from privately owned entities, 14 percent from publicly listed companies, and 13 percent came from nonprofits.