If a corporate executive was pessimistic about the economy in the third quarter of 2013, health care reform and the Affordable Care Act was probably the reason, according to the AICPA's CPA Outlook Index. CPAs expect health care costs over the next 12 months to increase to 6.8%, the highest level cited since 2010, according to the survey. The U.S. economic optimism component of the index dropped 4 points to 62 during the same period. The overall index remained constant at 69.
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