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CPA Firm Cash Flow Archives - SkillAbility

CPA firm cash trapped in unbilled WIP and unpaid receivables before reaching the bank
05 Aug

Lockup Days for Accounting Firms: Reduce WIP and Receivables Without Chasing Clients Forever

Financial Management / Firm Operations

By Vincent Howard, CPA | Managing Partner, Howard, Howard and Hodges | SkillAbility for Accounting Firms Last updated: August 5, 2026  |  42-minute read TL;DR — The Short Answer Accounting firm lockup days measure how many days of fee revenue are tied up in unbilled work in progress and unpaid invoices. The metric reveals the

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