Survey: 21 Percent of CPA Firms Planning to Downsize Office Space
| Change in Traditional Space | 1Q21 | 3Q20 |
| No change | 72% | 77% |
| Reduce 10 to 24 percent | 9 | 5 |
| Reduce 25 to 49 percent | 4 | 3 |
| Reduce less than 10 percent | 4 | 5 |
| Reduce 50 percent or more | 3 | 4 |
| Eliminate all traditional space | 1 | 1 |
| Increase office space | 7 | 5 |
Source: AICPA