The Partner Brief | Edition 3
For mid-tier and regional accounting practices, January through April remains the most critical period of the year for staff wellbeing and retention. Despite years of discussion about digital transformation and workflow optimization, busy season continues to compress deadlines, concentrate workload, and test the limits of human capacity in ways that threaten both individual wellbeing and firm sustainability.
The numbers are stark. Research from CABA, the occupational charity for ICAEW members, found that 74% of UK chartered accountants experienced burnout symptoms over the past twelve months, including exhaustion, detachment, or decreased job performance.¹ When accounting for those who 'sometimes' experienced these symptoms, 43% reported constantly or often facing burnout indicators.² The comparison with other professions is sobering: 56% of accountants report suffering from stress and burnout, compared with just 41% of employees across other sectors.³
The consequences extend well beyond individual wellbeing. The same pressures that damage morale also drive resignations. Research shows that 94% of UK accounting firms now report that talent and recruitment challenges are impacting their ability to grow, with 74% unable to take on additional clients or increase billable hours due to skilled staff scarcity.⁴
For Partners in mid-tier and regional practices, the question is no longer whether busy season creates retention risk. It demonstrably does. The question is what you're prepared to do differently.
The Outsourcing Response: From Marginal to Mainstream
One of the most significant shifts in UK accounting practice management over recent years has been the normalisation of outsourcing for routine compliance work. Industry analysis indicates substantial growth in adoption, with global spend on accountancy outsourcing increasing by 40% over five years.⁵ Separate research suggests that over 45% of UK accounting firms have either outsourced some part of their operations or are actively exploring options in 2025.⁶
The strategic rationale is straightforward. Effective outsourcing releases internal staff for higher-value advisory and client-facing work, reduces overtime and last-minute deadline pressure during peak periods, and can generate cost savings of 30-40% on routine compliance work whilst improving turnaround times and service quality.⁷
However, success is not automatic. The firms reporting positive outcomes from outsourcing share several common characteristics. They establish standardised templates and checklists for outsourced deliverables, ensuring consistency and reducing the need for extensive rework. They implement defined review and escalation processes that establish clear accountability and quality control checkpoints. Most importantly, they create regular feedback loops between internal and external teams to prevent miscommunication and enable continuous improvement.⁸
The transition from viewing outsourcing as a distress purchase to treating it as a strategic capability represents a fundamental shift in practice management thinking. Firms that maintain ongoing relationships with trusted providers, rather than scrambling to find temporary help when crises hit, consistently report faster ramp-up times and better quality outcomes.
Capacity Planning: The Missing Foundation
Whilst outsourcing addresses some symptoms, effective capacity planning tackles the root cause: workload allocation decisions made without adequate visibility of team capacity, individual utilization, or historical demand patterns. This creates the familiar pattern where the same individuals carry disproportionate load year after year, precisely the people the firm can least afford to lose.
The practical implementation of capacity planning involves analyzing previous years' timesheet records to identify recurring bottlenecks, mapping staff availability and skillsets against anticipated demand, and using that intelligence to redistribute workload before pressure hits. Resource management software, ranging from simple spreadsheet dashboards to dedicated practice management systems, enables firms to visualize capacity constraints and identify overload risks in real time.⁹
The benefit is not simply smoother operations during January through April. Effective capacity planning directly addresses one of the key retention drivers identified in research: perceived fairness in workload allocation. When team members believe work is distributed equitably, they demonstrate greater resilience during periods of unavoidable intensity.¹⁰ Clarity around deadlines and expectations reduces anxiety and improves morale more effectively than vague reassurances or one-off wellbeing initiatives that feel performative rather than substantive.
Cross-Training and Flexible Resourcing
To build resilience against capacity shocks, many firms are investing in cross-training staff to move between audit, tax, and advisory roles during peak periods. This approach reduces dependency on a handful of specialists whose absence or overload creates immediate bottlenecks. It increases engagement for staff who value variety and progression over narrow specialization. Perhaps most importantly, it improves the firm's ability to absorb unexpected client needs or staff absences without immediately overloading remaining individuals.¹¹
Implementation requires investment. Staff need structured training, supervised experience in adjacent service areas, and time to develop competence before being deployed during high-pressure periods. However, firms that make this investment report greater operational flexibility and improved staff satisfaction, particularly among ambitious professionals seeking broader development opportunities.
Temporary and contract staffing operates on similar principles. The key insight is treating flexible resourcing not as a panic response but as a deliberate capability built into workforce planning. Firms that establish ongoing relationships with trusted contractors report significantly better outcomes than those attempting to recruit temporary help when crises have already materialized.
The Wellbeing Connection
The link between capacity planning and staff wellbeing is now undeniable. CABA's research reveals that 63% of accountants attribute their burnout feelings directly to their current work environment, with the complex nature of their work and lack of room for error cited as key stressors.¹² Furthermore, 32% of accountants have been diagnosed with or self-identify with depression, whilst 29% experience regular panic attacks.¹³
The practical implication for Partners is that capacity planning is not merely an operational efficiency tool. It is a retention mechanism with direct financial implications. When Partners demonstrate through consistent action that they are monitoring workload and willing to adjust allocations based on what the data shows, staff respond with greater resilience and commitment during unavoidable pressure periods.
This does not require elaborate wellbeing programmes or expensive interventions. It requires Partners to treat capacity constraints as legitimate business problems worthy of the same analytical rigor applied to client profitability or fee recovery rates. The firms where Partners regularly discuss capacity and wellbeing at team meetings, making workload visibility a standing agenda item rather than an afterthought, report measurably better staff engagement outcomes.¹⁴
Practical Steps for Partners
Several concrete actions distinguish firms that navigate busy season successfully from those that simply survive it.
Start capacity planning in Q3 or earlier. Begin resource mapping and workflow analysis using both quantitative data from practice management systems and qualitative feedback from team meetings. Waiting until December to think about January workload guarantees reactive crisis management rather than proactive planning.
Invest in workflow visibility tools. Even simple dashboards that visualize current utilization, upcoming deadlines, and available capacity help Partners and managers make better allocation decisions in real time. The sophistication of the tool matters less than the discipline of using it consistently.
Standardize outsourcing protocols. Document onboarding processes, workflow handoffs, and review procedures to ensure quality and accountability when bringing in external resources. Treat outsourcing as a strategic capability rather than a distress purchase.
Build flexible talent capacity year-round. Develop cross-training programmes and maintain contractor relationships as ongoing capabilities, not crisis responses. This requires year-round investment in training and relationship maintenance.
Make capacity visibility a standing agenda item. Hold regular team check-ins to review workload, share challenges, and adjust plans in real time. Treat capacity planning with the same seriousness as financial performance or client satisfaction.
Monitor wellbeing metrics systematically. Track absence rates, overtime patterns, and engagement scores to identify early warning signs of burnout before they manifest in resignations. Many practice management systems already capture this data; the challenge is using it proactively.
Baker Thornton's Take
Our experience working with dozens of mid-tier and regional practices confirms what the research suggests. Partners who treat capacity planning as a leadership priority, not a last-minute scramble, see measurably better outcomes in both staff retention and client satisfaction.
The most successful firms share several characteristics. They invest in data and workflow tools to anticipate busy season challenges rather than simply reacting when problems emerge. This does not require expensive technology, but it does require discipline in collecting data, analyzing patterns, and acting on insights even when doing so feels inconvenient.
They embrace a culture of transparency, flexibility, and open dialogue about workload and wellbeing. Staff in these firms report feeling that Partners genuinely care about sustainable workload levels, not because they say so in all-hands meetings but because they demonstrate it through consistent resource allocation decisions.
They view outsourcing and cross-training not as stopgaps for emergencies but as strategic capabilities built into how the firm operates year-round. These are not crisis responses; they are deliberate capabilities that distinguish resilient practices from those living crisis to crisis.
In today's market, where competition for talent is unrelenting, the ability to plan, adapt, and support your team through demanding periods has become a core differentiator. The firms that navigate busy season successfully will not only retain their best people but also attract new talent and clients who value both excellence and sustainability.
The alternative is continuing to treat busy season as an unavoidable ordeal that everyone simply endures. That approach worked when qualified accountants were plentiful and opportunities scarce. In 2025, when 94% of firms report talent constraints and your best people have multiple options, it is a strategy for gradual decline.
References
⁴ Advancetrack, "2025 Accounting Talent Index," 2024. Reported in International Accounting Bulletin and Acenteus, September 2024.
⁸ General observation from ICAEW practice management guidance and industry research on outsourcing best practices.
¹⁰ CABA research on workplace wellbeing and burnout factors, 2024.
¹¹ Industry observation based on ACCA guidance and practice management research.
¹⁴ CABA and ICAEW research on staff wellbeing and retention, 2024.