By Vincent Howard, CPA | Managing Partner, Howard, Howard and Hodges | SkillAbility for Accounting Firms
Last updated: July 2026 | 14-minute read
Every tax season exposes the same problem.
The work keeps coming.
The deadlines do not move.
Clients still expect answers.
Managers are already overloaded.
Senior tax staff are hard to find.
And junior staff are not ready fast enough.
Most firms respond by saying some version of this:
“We need to hire another senior tax person.”
Maybe they do.
But that cannot be the whole strategy.
CPA firms cannot hire their way out of every tax capacity problem. The market is too tight, too expensive, and too slow.
If senior tax talent is too scarce to buy, CPA firms have to get better at building it.
Who I Am and Why You Should Listen
I’ve been in public accounting since 1990. I founded my own firm in 1993, merged it in 2001 to form Howard, Howard and Hodges, and grew it from three people to 50 staff across four locations and multiple states. Our firm was named PASBA Firm of the Year.
I understand the pressure inside a tax department.
When the work piles up, the instinct is to look for experienced people. A senior tax preparer. A tax manager. Someone who can walk in, take work off the plate, handle returns, reduce review time, answer client questions, and stop the manager from drowning.
That kind of person is valuable.
But if your growth strategy depends entirely on finding experienced tax people at the exact moment everyone else wants them too, your firm is building on a fragile assumption.
Since 2020, I’ve built and run a structured workforce development platform that more than a thousand accounting professionals across dozens of PASBA member firms have moved through. The lesson is clear: firms that build usable tax capacity internally have more control than firms that wait for the perfect senior hire to appear.
Why This Matters Now
The accounting talent market is not giving CPA firms an easy path.
The U.S. Bureau of Labor Statistics projects about 124,200 openings for accountants and auditors each year from 2024 to 2034. BLS also notes that longer hours are typical at certain times of the year, including tax season, and that accountants’ analytical and advisory duties are expected to become more prominent as routine tasks are automated.
At the same time, AICPA & CIMA reported that accounting bachelor’s and master’s degree graduates declined again in the 2023–24 academic year, even while public accounting firms continued to show strong hiring demand.
That combination matters.
More work.
More complexity.
More hiring demand.
Fewer easy senior hires.
So the question is not only, “Can we recruit more tax people?”
The better question is:
Can our firm manufacture tax capacity from the people we already have?
That is the shift from recruiting dependence to development discipline.
1. The Senior Tax Hire Is Not Coming Fast Enough
Firms waiting for experienced tax talent often lose weeks or months while the work continues piling up.
The job gets posted.
The recruiter starts searching.
The firm interviews candidates who are already talking to other firms.
Salary expectations rise.
The best candidates want flexibility, a clear career path, better workload control, and sometimes less public accounting pressure altogether.
Meanwhile, the tax department still has to operate.
Returns still arrive.
Extensions still have to be managed.
Client questions still need answers.
Managers still review work.
Partners still worry about realization, deadlines, and client confidence.
| What the Firm Needs | What the Market Often Delivers | Capacity Impact |
|---|---|---|
| Immediate senior tax capacity | Long search timelines and limited candidate supply | Work keeps piling up |
| Affordable experienced staff | Competitive compensation expectations | Margin pressure increases |
| Plug-and-play preparers | People who still need to learn firm standards | Manager review burden continues |
| Stable busy season coverage | Last-minute staffing gaps | Deadlines get tighter |
| Reduced manager pressure | Another person to onboard and review | Capacity may not improve fast enough |
A senior tax hire can help.
But waiting for one is not a scalable plan.
2. Hiring Senior Staff Is Not a Scalable Strategy by Itself
Even when firms find experienced tax people, hiring is not magic.
The new person still needs to learn the firm’s software setup, workflow expectations, workpaper standards, client communication style, review preferences, pricing realities, and escalation habits.
Experienced does not mean integrated.
Experienced does not mean aligned.
Experienced does not mean review-ready inside your firm’s system.
A firm that depends entirely on senior hiring has three problems:
- It is dependent on a scarce market.
- It is competing with every other firm that has the same problem.
- It still has to onboard the person into the firm’s standards.
That is why the better strategy is not “never hire seniors.”
The better strategy is:
Hire when you can, but build capacity whether the senior hire arrives or not.
That means developing junior and early-career tax staff faster, more consistently, and with less manager rescue.
3. The Real Question: Can the Firm Manufacture Tax Capacity Internally?
Manufacturing tax capacity does not mean rushing junior staff into work they are not ready to handle.
It means building a structured path that moves them from basic tax task completion to review-ready preparation.
That path has to be deliberate.
It cannot depend on random live files, scattered examples, and whatever manager has time to explain something during busy season.
A firm that manufactures tax capacity internally does four things differently:
How Firms Build More Usable Tax Capacity Internally
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Junior staff practice tax workflows before client deadlines make every mistake expensive.
Staff learn what a clean tax file looks like before managers have to correct it.
Progress is judged by accuracy, documentation, review notes, completion time, and escalation judgment.
Managers review judgment and exceptions instead of re-teaching the same basics all season.
“`
This is the shift from recruiting dependence to development discipline.
The goal is not to pretend junior staff are seniors.
The goal is to make junior staff more useful sooner.
4. Why Junior Tax Staff Often Stay Dependent Too Long
Junior tax staff usually do not stay dependent because they are lazy or incapable.
They stay dependent because the firm’s development system is weak.
They learn through live files.
They learn through review notes.
They learn through scattered prior-year examples.
They learn through manager interruptions.
They learn by asking whoever is available.
That creates dependency.
If These Are True, Your Tax Department Is Training Through Manager Rescue
High dependency
Review drag
Training risk
Readiness gap
Capacity warning
Visual framework based on SkillAbility’s development-first approach: tax capacity stalls when junior staff learn mainly through live client files and manager correction instead of structured practice.
The problem is not that junior staff need training.
Of course they do.
The problem is that many firms provide that training at the most expensive moment: during live client work under deadline pressure.
5. Tax Write-Downs Are Often Training Failures in Disguise
Tax write-downs are not always training failures.
Sometimes a firm underpriced the work. Sometimes client complexity changed. Sometimes scope expanded. Sometimes the firm made a strategic client decision.
But many tax write-downs have a training component.
An undertrained staff person takes too long.
The work comes in messy.
The manager adds review notes.
The staff person corrects the file.
The manager reviews it again.
The deadline gets tight.
The client will not accept the full time cost.
The firm writes down the work.
That is not just a billing issue.
It is a capacity issue.
The CPA Journal has discussed realization as a CPA firm performance measure and warned that the way firms manage realization can affect profitability and culture. Regardless of whether a firm tracks realization traditionally or through a stronger margin lens, the operational reality remains: avoidable rework and inefficient training consume value.
| Tax Department Symptom | Training Signal | Firm Cost |
|---|---|---|
| Simple returns take too long | Staff have not practiced enough standard return patterns | Realization pressure |
| Messy tax workpapers | Documentation standards were not learned | Manager rework |
| Repeated review notes | Feedback is not turning into capability | Review cycle drag |
| Weak source-document recognition | Staff do not know what matters in the source data | Missed issues or slow review |
| Poor escalation judgment | Staff do not know when to ask, solve, document, or flag risk | Manager interruption and deadline risk |
Reducing tax season write-downs starts before the return hits review.
It starts with better staff preparation.
6. What Accelerated Tax Onboarding Should Include
Accelerated tax onboarding does not mean rushing junior staff.
It means compressing the path from confusion to useful contribution by giving staff structured repetition before live client pressure.
A practical tax onboarding system should include seven parts.
What Junior Tax Staff Need Before Busy Season Pressure
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Staff practice common return types before live client deadlines make every mistake expensive.
Staff learn what documents matter, what is missing, and what should trigger questions.
Staff learn how to document support, assumptions, open items, and conclusions clearly.
Staff learn how the firm actually uses tax software, not just which screens exist.
Staff see what a clean return package looks like before submitting work to managers.
Staff learn when to solve, when to ask, when to document, and when to flag risk.
Staff repeat common tax patterns until improvement is visible and measurable.
“`
Sample returns
Junior tax staff need practice on realistic returns before they learn only through client work. Sample returns allow staff to make mistakes, correct patterns, and repeat common workflows without creating deadline pressure or client risk.
Source-document recognition
Tax staff need to recognize what they are looking at. A W-2, 1099, K-1, brokerage statement, mortgage interest statement, charitable contribution record, business expense summary, or client organizer response should not be treated as random paperwork.
They need to know what each source document means, where it belongs, what can go wrong, and what questions it should trigger.
Workpaper standards
Managers should not have to decode tax workpapers. Staff need to document what was used, what was missing, what was assumed, what changed, and what still needs attention.
Software workflows
Knowing tax theory is not enough. Knowing software screens is not enough. Staff need to know how the firm expects tax work to move through the software and into review.
Review-ready examples
If staff have never seen a review-ready tax file, they are guessing. Show them completed examples. Show them what clean documentation looks like. Show them what the reviewer should not have to ask.
Escalation rules
Tax staff need to know when to stop and ask. They also need to know when not to interrupt. That balance has to be taught.
Repeated practice
Tax capability is not built through one explanation. Staff need repetition. They need to prepare similar returns, see patterns, receive feedback, and improve before the stakes rise.
7. What Firms Should Measure
If your firm wants to scale a tax department without senior hires, measure tax capacity as it develops.
Do not measure only how many returns were completed.
Measure whether junior staff are becoming more useful, more accurate, more review-ready, and less manager-dependent.
Track Whether Junior Tax Staff Are Becoming Productive Capacity
- Time to complete basic returns
- Accuracy by return type
- Review notes per return
- Repeated review notes
- Documentation quality
- Manager interruption load
- Escalation timing
- Write-downs by preparer or return type
- Readiness for more complex work
- Time to independent preparation
The most important question is not simply, “Did they finish the return?”
The better question is:
Did the return become easier to review because the staff member is getting better?
If the answer is no, the firm is producing work but not building capacity.
8. A 30-60-90 Day Plan to Build Tax Capacity
A tax department does not need a vague training initiative.
It needs a practical development rhythm.
Here is a 90-day structure firms can use before busy season or during a controlled onboarding period.
| Timeframe | Goal | Firm Action | What to Measure |
|---|---|---|---|
| Days 1–30 | Build tax workflow foundation | Train source-document recognition, basic software workflows, workpaper standards, and review-ready expectations | Training completion, sample-return accuracy, documentation habits, questions asked |
| Days 31–60 | Practice and repeat common patterns | Use sample returns, planted errors, completed examples, review checklists, and controlled assignments | Review notes, repeated errors, completion time, escalation behavior |
| Days 61–90 | Move toward review-ready live work | Assign limited live tax work with clear standards, manager checkpoints, and measurable review feedback | First-pass quality, manager interruption load, write-down risk, readiness for next return type |
By 90 days, the firm should have evidence.
Not just a feeling.
Evidence that the staff member can prepare cleaner work, ask better questions, document more clearly, and reduce manager rescue.
For a broader onboarding framework, read The First 90 Days Decide Whether a New Accountant Becomes Independent — or Dependent.
9. How SkillAbility Helps CPA Firms Scale Tax Capacity
SkillAbility was built around a simple reality: CPA firms cannot scale if every tax capacity problem depends on finding another senior hire.
Senior tax people matter.
But junior and early-career staff have to become useful faster.
They need structured practice.
They need tax workflow repetition.
They need review-ready examples.
They need documentation standards.
They need measurable progress.
They need a path from task completion to judgment.
The SkillAbility Tax Capacity Pathway
Junior staff practice tax workflows, software usage, documentation, and review-ready standards before client work creates manager drag.
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Staff learn how to interpret issues, communicate with clients, identify planning opportunities, and think beyond return completion.
High-potential people learn review, delegation, coaching, client transition, firm economics, and leadership responsibility.
“`
BASE: Build tax execution before busy season exposes the gap
BASE helps firms train accounting, tax, payroll, software workflows, and review standards through structured practice and assessment.
The tax capacity value is simple:
Junior tax staff become useful faster when they practice common tax workflows before live client work reaches review.
MAPS: Build tax judgment and client confidence
MAPS helps staff develop client communication, financial interpretation, professional presence, advisory thinking, and judgment.
The tax capacity value is stronger:
Tax staff become more valuable when they can spot issues, ask better questions, and explain what the return means.
Summit: Build tax leaders before the department depends on them
Summit prepares high-potential people to review work, coach staff, protect standards, delegate effectively, support client transition, and think like future firm leaders.
The tax capacity value becomes long term:
Future tax managers should not learn review, delegation, and client judgment only after the promotion exposes the gap.
That is how firms scale tax capacity without being completely dependent on the senior tax hiring market.
Frequently Asked Questions
How can a CPA firm scale a tax department without senior hires?
A CPA firm can scale a tax department without relying entirely on senior hires by developing junior and early-career tax staff faster. That requires sample returns, source-document training, software workflows, review-ready examples, workpaper standards, escalation rules, repeated practice, and measurable checkpoints.
Why is hiring senior tax staff not enough?
Hiring senior tax staff can help, but it is not enough because senior tax talent is scarce, expensive, and competitive. Even experienced hires still need to learn the firm’s standards, software workflows, client communication expectations, and review habits.
What should tax staff training for CPA firms include?
Tax staff training should include source-document recognition, basic and intermediate return preparation, tax software workflows, workpaper documentation, review-ready examples, common errors, client open-item handling, escalation judgment, and repeated practice before busy season pressure.
How do you train junior tax preparers faster?
Train junior tax preparers faster by giving them structured practice on sample returns, completed examples, planted errors, review checklists, documentation standards, and controlled assignments. Do not rely only on live client files and review notes as the training system.
How do tax write-downs connect to staff training?
Tax write-downs often increase when undertrained staff take too long, make avoidable mistakes, submit messy workpapers, or require multiple review cycles. Better training can reduce preventable rework and improve the firm’s ability to turn staff time into billable value.
What should firms measure when developing junior tax staff?
Firms should measure time to complete basic returns, accuracy, review notes, repeated errors, documentation quality, manager interruption load, escalation behavior, write-down risk, and readiness for more complex tax work.
When should firms start accelerated tax onboarding?
Firms should start accelerated tax onboarding before busy season, not during the peak pressure point. Post–tax season is also a strong time to review what broke, update training, improve workflows, and prepare staff for the next cycle.
External Research and Authority Sources
- U.S. Bureau of Labor Statistics: Accountants and Auditors Occupational Outlook
- AICPA & CIMA: Accounting Firms Report Strong Hiring Outlook
- Journal of Accountancy: Time for a Tax Practice Tune-Up
- The CPA Journal: How Realization Negatively Impacts CPA Firms
- AICPA & CIMA: CPA Firm Competency Model
- AICPA & CIMA: Tax Resources
The Bottom Line
CPA firms cannot solve every tax capacity problem by hiring more senior people.
That market is too tight.
It is too expensive.
It is too slow.
And even when the firm finds someone, that person still has to learn the firm’s standards.
The firms that survive tax talent scarcity will be the firms that can turn junior and early-career staff into productive, review-ready tax preparers faster.
Not by lowering standards.
Not by rushing them into work they cannot handle.
But by giving them structured practice, sample returns, source-document training, software workflows, workpaper standards, review-ready examples, escalation rules, and measurable feedback.
If senior tax talent is too scarce to buy, CPA firms have to get better at building it.
Build execution.
Build documentation.
Build review readiness.
Build tax judgment.
Build capacity before busy season exposes the gap.
Protect knowledge.
Develop people.
Scale the firm.
Want to scale your tax department without waiting for senior hires?
SkillAbility helps CPA and accounting firms replace shadowing, repeated explanations, and manager-dependent tax training with structured practice that builds productive, review-ready staff faster.
Book Your Free 10-Minute Structural Alignment Review →
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To your firm’s capacity,
Vincent Howard, CPA
Managing Partner, Howard, Howard and Hodges
SkillAbility for Accounting Firms
About the Author
Vincent Howard, CPA has practiced public accounting since 1990. He holds a Master’s degree in Taxation from the University of Central Florida, leads a 50-person multi-state firm, and built the SkillAbility staff development platform used by accounting firms nationwide through the PASBA network. Howard, Howard and Hodges was named PASBA Firm of the Year and has offices in Lake Mary, Sarasota, and Winter Springs, Florida.
© 2026 SkillAbility for Accounting Firms. 45-Day Out-of-Pocket Performance Guarantee applies to qualifying onboarding engagements. Contact us for full terms.