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Firms are innovating like never before — expanding into advisory, investing in tech, and redefining client experiences. But one thing hasn’t changed: how they price their work. According to the 2025 INSIDE Public Accounting Practice Management Report, 67% of firm revenue still comes from billable hours, even as value and fixed-fee pricing decline. It’s a paradox. We’re reinventing services but clinging to pricing models that reward time, not impact. What’s holding firms back? Fear of underpricing, comfort with predictability or simply habit? Here’s how leading firms are rethinking the pricing model.