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Is value-based pricing still the gold standard for CAS firms—or has the market changed? In this episode of CAS Minute, Roman explores why traditional value pricing may be challenged as AI reshapes accounting services. He discusses why many firms still price based on effort instead of outcomes, how fixed-fee pricing is evolving, and what a modern hybrid pricing model could look like.

Whether you’re struggling with scope creep, pricing consistency, or communicating your firm’s value, this episode offers a practical framework for building pricing that scales with both your clients and your business.  

⏱️ Chapters

00:00 – Is Value-Based Pricing Still Relevant?

02:15 – How AI Is Changing Pricing Expectations

05:24 – Why Traditional Value Pricing Often Fails

06:55 – Defining Outcomes Instead of Selling Hours

08:38 – Building a Modern Hybrid Pricing Model

10:03 – The Future of CAS Pricing

✅ Key Takeaways

• Value-based pricing isn’t dead—but vague definitions of “value” are becoming harder to defend.
• Many firms still estimate hours first and simply repackage them as value pricing.
• AI is compressing routine accounting work, making business outcomes more important than effort.
• Fixed-fee pricing creates greater consistency when paired with clearly defined deliverables, boundaries, and change-order policies.
• Strong pricing models clearly define outcomes, delivery cadence, access to advisors, and scope limitations.
• Hybrid pricing models that combine base recurring fees, advisory tiers, complexity factors, and project pricing may offer the greatest long-term flexibility.
• The firms that win won’t have the cleverest pricing—they’ll have the clearest pricing model that clients understand and trust.

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Full Send | Accounting & Data

LinkedIn: Roman Villard, CPA
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