CPA financial executives are optimistic for the first time in two years about the economy, according to a new survey.

The quarterly survey, by the American Institute of CPAs and the University of North Carolina’s Kenan-Flagler Business School, found that measures of optimism versus pessimism among CPA financial executives registered a combined 28 percentage-point swing toward a more positive outlook, the largest shift in sentiment since the fourth quarter of 2007.

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