bonus: a sample flexible work arrangement policy.
by marc rosenberg
cpa firm staff: managing your #1 asset
this post originally by convergencecoaching, cofounded and led by jennifer wilson; updated by rosenberg associates
what is work flexibility?
convergence coaching uses the terms “anytime, anywhere work” and “work flexibility” very similarly. both refer to increased flexibility around timing and location, around one’s work schedule and the place where work is done, while simultaneously meeting the needs of its staff and the goals of the firm.
more: why staff leave cpa firms … and how to stop them | how to solve the big disconnect in talent management | what relevance means for staffing in accounting | how accounting staffing has changed
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“we like to give people the freedom to work where they want, safe in the knowledge that they have the drive and expertise to perform excellently, whether they (are) at their desk or in their kitchen. yours truly has never worked out of an office and never will.” – richard branson
“be stubborn about your goals and flexible about your methods.” – anonymous
convergencecoaching’s anytime, anywhere survey
convergencecoaching conducts a biannual survey of cpa firms and their adoption of flexible work initiatives. not surprisingly, results from their survey published in january 2023 showed significant changes in the flexibility firms are granting their employees compared to prior years. a total of 216 public accounting firms participated in this survey. results were collected from june to august 2022.
key highlights from this survey:
- flexible work arrangements are booming. 94 percent of firms said they allow their staff to work flexible schedules, including the option to work from anywhere, not just from their home.
- worth noting is the number of firms that allow their administrative and operations staff to also work a remote or blended schedule: 27 percent of firms said they allow these employees to work remotely some or all of the time; 56 percent said certain individuals in these departments are allowed to work remotely some or all of the time.
- remote recruitment is up. the number of firms that hired a new employee in a new geographic location rose from 38 percent in 2020 to 81 percent in 2022.
- remote work is now a standard. in fact, 80 percent of firms said they allow team members to consistently work remotely, up double from the 2020 survey results.
- leadership support is growing for anytime, anywhere work. over 75 percent of respondents said their leadership teams either fully or mostly supported working from anywhere, anytime. to help keep their teams feeling connected and supported, firms used the following strategies:
- use video for internal meetings: 80 percent
- gather in person occasionally for strategy and fun: 77 percent
- hold live, in-person teamwide update calls: 68 percent
- celebrate employee milestones such as birthdays, anniversaries and workplace accomplishments: 63 percent
- encourage communication among teams and evaluate progress in this area: 50 percent
- unlimited paid time off (pto) is gaining in popularity with employers. (of course, it was always popular with employees.) now 20 percent of firms that participated in the survey are offering unlimited pto as a benefit to their employees. this is up 4 percent from the 2020 survey results.
- services delivered remotely are expanding. for all categories of work offered, the percentage of firms conducting them remotely increased from the 2020 results.
- tax services were offered remotely by an astounding 85 percent of firms.
- accounting/bookkeeping services rose from 61 percent to 75 percent.
- client accounting services (cas) were up 19 percent from 2020.
- other advisory or consulting services grew from 41 percent to 57 percent.
- mandatory saturdays during busy season are declining. 73 percent of firms said saturdays are optional. this is up slightly from the prior survey, when 71 percent said weekend work was optional.
what’s the best way to start a flexible work program?
- assemble a committee to work through the issues and develop a policy document.
- record all of the programs currently in use at the firm, including compressed workweek, remote access and early start/late start. identify differences between the programs currently used and those proposed in the new policy and decide how to address these differences.
- the firm should consider the new policy a living, breathing document that will be updated and changed on a regular basis, at least annually. this will relieve some of the pressure to get it perfect on the first draft. it also leaves the door open to exploring new flexible work opportunities as they arise.
guidelines for flexible work policies
the best way to reduce conflict and disappointment in flexible work policies is to establish clear expectations, and there is no better way to accomplish this than by having a clear, transparent and up-to-date policy document.
- have a clear policy in place that is followed consistently.
- establish a process for requesting and approving program participation. have an application approval process. include a provision that allows this program to be withdrawn at any time.
- be transparent about the programs that are available. make sure the policy is available to everyone who is eligible. keep it simple and be fair. don’t make it a secret program that others resent.
- consider the policy a work in process. revisit it periodically.
- develop performance measures and clear expectations. document your expectations for availability and communication. emphasize that client service and response time cannot suffer and that communication with project team members is critical.
- create a framework for evaluating the success of flexible work arrangements. re-evaluate individual agreements every six or 12 months to ensure that they are working for both parties.
unlimited paid time off (pto)
paid time off consists of vacation, holidays, sick time and personal time off. of all personnel policies, the pto area is changing most rapidly.
traditionally firms have specified the number of vacation days, holidays, sick and personal days off that staff are allowed. about 10 to 15 years ago, many firms made a moderate adjustment, specifying a total for all of these days and calling them pto days. this was a nice step toward giving staff more flexibility in taking time off when they needed it.
but the movement today is to totally abandon all policies governing the amount of time staff can take time off. instead, let them take as much time off as they wish. the critical caveats are (a) staff must meet their firms’ production targets and (b) staff must satisfy clients’ needs, meet deadlines and provide them with world-class service. these standards continue to be paramount and nonnegotiable.
these are the highlights of a presentation made by convergencecoaching on unlimited pto:
why the firms adopted unlimited pto
- we respect our staff as professionals and want to create a culture of mutual trust.
- unlimited pto makes it easier for staff to find guilt-free balance that fits their personal situation. it allows our staff to take care of themselves.
- we want staff focused on attaining their expected hours without worrying about pto.
- we focus staff on what they should be doing instead of what they can’t.
- it allows staff to make up for overtime in the busy season.
- unlimited pto eases the administrative burden about tracking pto, especially vacation banks.
factors and issues considered
- existing flexible work accommodations
- existing pto banks
- impact on nonexempt staff
- budgets of billable hours for staff
- blackout periods
- maternity leave
- process for approving requests for time off
who was involved in the transition process?
partners, staff, hr, marketing and managing partners from other firms.
eligibility considerations
- exempt staff working on planned hour arrangements. state labor laws make it very difficult for firms to offer unlimited pto to nonexempt personnel.
- staff must meet their billable hour targets on an annual basis.
advice to new adopters
- get input from a diverse array of firm personnel.
- consider impact on current pto policies.
- be very clear on expectations for hours and how pto is recorded on timesheets.
- make sure you have measurement tools in place. this may be the best piece of advice in this entire section. if your firm had poor systems for measuring staff productivity before implementing unlimited pto, you will have difficulty ensuring that staff remain productive with unlimited pto.
- expect to update the policy over time.
- post pictures of partners and staff taking vacations.
- initially, it’s natural to worry about staff abusing time off. but one of the biggest problems firms have experienced is staff not taking enough time off.
- consider limits to the number of consecutive days off people are allowed.
in addition, we’ve noted that in some firms implementing unlimited or flexible pto, some employees struggle with understanding the system and therefore take much less time off than they did before. we recommend that you monitor both situations (people taking excessive time off and those not taking enough) to ensure the goal of providing a pto benefit is being met.
are mandatory saturdays a thing of the past?
from a blog post by jennifer wilson
i always challenge firm leaders to evaluate their “old school” practices and shift toward more engaging, motivating and even “cool” ways of operating to retain top talent. one of the ideas we’re hearing cool firms employ is eliminating mandatory saturdays during busy season.
when i’ve shared this in group settings at cpa conferences, i literally hear a gasp of surprise because it challenges one of the most fundamental elements of public accounting: tracking, measuring and valuing time. in this blog, i want to explore the possibility of eliminating mandatory saturdays – which does not mean eliminating overtime in most cases – and discuss ways that might help make this “new school” idea work and make public accounting an even cooler profession for up-and-comers.
to get us started, i want to address a few mental shifts i believe your leadership team will have to make to get to the place where you give up mandatory saturdays:
- most firms feel that they need a certain number of total charge hours per person (varying by level and role) to meet their top-line revenue goals. i want to challenge this and suggest that what firms really need is a certain amount of revenue charged, realized and collected per person or per client, to meet revenue goals.
- when you make that leap, your firm will also have to empower your team members to work anytime they can and anywhere they want to meet their revenue and client service objectives. i realize that this “anytime, anywhere” philosophy doesn’t work for all team members – especially those in their first year or two, certain administrative staff and those who simply cannot keep focused without the structure of their office workspace. that said, many professionals are capable of producing high-quality work from home, while traveling or from other locations. they may be even more productive working remotely. your firm must provide a mechanism for these self-directed people to do just that – or they will go to work for a firm that will.
- a related philosophy must also be banished: the attachment to “face time.” for many baby boomers, there is a direct correlation between seeing someone’s face at work and believing they are committed to their job, clients and the firm. many partners speak of people they value as “putting in the time.” they question others as “never coming in early,” “not staying late” or “not being here as much as others.” when i ask whether these people work from home in the evenings, whether they are meeting their goals, etc., there is often an acknowledgment that their performance is not suffering. be careful not to measure office or face time over the more important measurements of deliverables and results generated.
- so, if you can begin measuring contributions and results, supporting anytime, anywhere work styles and giving up some of your face-time expectations, then your firm may be ready to make the leap that some new-school firms are making – eliminating mandatory saturdays during busy season periods. instead of mandating specific workdays and hours, firms are
- establishing specific revenue and realization goals for each staff member – broken down into a weekly number. some firms will use charge-hour targets.
- establishing goals for client deliverables like turnaround time, filing objectives and work flow.
- teaching all team members the basic economics of the firm so they understand the drivers of firm growth and profitability and their part in contributing to the financial well-being of the firm. most team members do not understand this concept!
- investing in technology to enable access to client workpapers, files and production systems anytime, anywhere with performance that rivals performance within the confines of the office.
- investing in tech support of personnel who work remotely.
- measuring and reporting firm performance against goals on a weekly basis, addressing situations where deliverables are not being completed.
are flexible hours helping or hurting us?
excerpted from an article written by derek loosvelt, senior finance editor and writer for vault.com, that appeared in vault blogs
for better or worse, we can now work anywhere. there’s nowhere our employers and clients can’t reach us. and there’s nowhere we can’t reach our employers and clients.
some of us like this arrangement. some of us don’t. all things considered, are flexible hours helping or hurting us?
according to some 9,000 professionals who took our latest accounting survey, flexible hours are indeed helping us, are good and are a blessing. in fact, when we asked accountants to tell us what the best non-monetary perks were at their firms, they told us that no. 1 was vacation time, followed very closely by no. 2, flexible hours.
what can be difficult, though, is being able to take time off during the tax season.
this topic of flexibility was addressed in a wall street journal piece. the article delineated between integrators (employees who embrace moving often between work and home life) and separators (those who prefer larger blocks of time in each area).
integrators “allow work and home life to bleed together.” they “toggle between work and home tasks from the moment they wake up.” they answer emails “while working out and while waiting in the carpool line.” they get more work done after the children are in bed. integrators feel “this enables them to be as productive as possible.”
separators prefer to draw a line between home and work life. these people want to focus on work when they’re at the office and on personal life when they are home. for them, the act of shifting gears saps their energy and frustrates them.
separately but related, another thing accountants told us in overwhelming numbers is that even outside of busy season it can be difficult to use their vacation days.
so while accountants appreciate the generosity of pto days offered, they’d appreciate them a lot more if they could actually use them.
unintended consequences
excerpted from a blog post by art kuesel of kuesel consulting
it’s funny how people and organizations can launch a new philosophy, policy or approach with the best of intentions, but somehow fail to consider an unintended consequence that threatens to negate the whole purpose of the original initiative.
examples:
- many people raise their children to make their own decisions, live within their means and be financially independent as adults. yet legions of parents routinely subsidize their adult children.
- when cpa firms give all the “good clients” to their best staff while idling average staff, they may fail to develop the latter by denying them the opportunity to learn and grow.
kuesel’s post illustrates the principle of unintended consequences quite well. he cites the rash of cpa firms that have recently moved to an “everyday jeans policy.” he points out the major caveat of the policy: “if you don’t have a client meeting.”
while this “all jeans” policy might seem to be a cause for celebration for staff, it has unintended consequences. kuesel asks: “don’t we want our personnel to be spending time with clients, prospects and referral sources? might this ‘all jeans’ policy subconsciously lead to a reduction of face time by partners and staff?”
convergencecoaching, llc sample flexible work arrangement policy
program purpose
[your firm name] is committed to helping team members manage the competing demands of work, family and life-related issues by offering a number of possible flexible work options. the goal is to provide team members with increased flexibility around their work schedule and the place where work gets done, while simultaneously meeting the needs of our clients and team members and the goals and objectives of our firm.
full production, flextime programs
the following are common flexible work plans that offer you more control over when your work is completed. these programs don’t impact the production expectations of those participating, and therefore should have no impact on compensation, benefits and work assignments. arrangements can be modified to create the most suitable plan for your specific situation.
day-to-day flextime
this type of plan officially recognizes that team members have obligations outside the firm and empowers team members to adjust their schedules accordingly. it allows for small choices and changes in when team members work and includes only non-recurring, inconsistent events. we want our team members to be able to attend their kids’ sporting events, concerts and other school functions. it acknowledges that outside commitments like doctor appointments, home repairs and auto repairs (to name a few) are a part of everyday life.
in this type of day-to-day flextime, team members are trusted to make up any production lost because of missed work for personal appointments at night, on weekends or whenever the team member chooses. for exempt employees – those who are salaried and exempt from overtime pay – true day-to-day flextime does not require them to get permission for this time off, nor are they required to use paid time off (pto) when they need a small portion of the day.
this allows team members to feel trusted and also acknowledges the “give and take” of a true professional, who may work more hours in one week but need a few hours off the next. it is expected that the time off be blocked off on your calendar so that it is clear that you are otherwise engaged and not accessible for work.
early / late start
this program allows team members to start and end their day at a time of their choosing. this may be a structured program where you work a set schedule like 7:00 a.m.–4:00 p.m. or 9:00 a.m.–6:00 p.m. or it may be a more informal program that allows you to start your day when you choose, as long as you achieve expected production.
if you are using the early/late start program, you must be available and accessible during our firm’s core working hours for work from 10 a.m. to 3 p.m. monday through friday, unless you have a non-recurring event taking place during this time.
compressed workweek
a compressed workweek program allows exempt (salaried) team members to work more hours per day so that they can work fewer days per week or month. examples: working four 10-hour days or 12 hours during peak work periods.
partial production, flextime programs
this next set of flexible work arrangements affects hours and production expectations. team members who pursue these flextime programs seek to produce a reduced amount of work results than would be expected in a full-time position. as a result, there are key considerations in creating each individual’s agreement and plan, namely compensation and benefits adjustments, work assignments, expected administrative time and eligibility to manage others. with all of these programs, good communication is vital to ensure client and firm needs are attended to regularly.
part-time program
this program can be customized to fit the firm’s needs as well as the team member’s needs. it allows for reduced weekly schedules or working for only part of the year.
zero overtime program
this program allows team members to work full-time without the requirement of working extra hours.
reduced hours off-peak
this program allows an exempt employee to work overtime hours in peak season and then reduce their work hours in nonpeak periods.
full production, flex-place programs
day-to-day anywhere work
this plan recognizes that team members have obligations outside the firm and empowers them to adjust their worksite accordingly. it is for small choices and changes where team members work, and includes only nonrecurring, inconsistent events.
it recognizes that team members might want to attend their child’s midday music performance or an important event in a parent’s life and recognizes that work on that day becomes more effective from home than the office. it acknowledges that, for example, a child’s illness or a visit from the plumber is part of everyday life and a team member can still work productively away from the office while tending to these matters.
work from home
a work-from-home arrangement allows a team member to work virtually from their home for part of or their entire work schedule. when a work-from-home program is approved, it is typically expected that child care be arranged, especially for younger children, to minimize distractions and allow team members to maximize their productivity.
remote team members
[your firm name] welcomes the opportunity to retain team members who, for personal reasons, choose to move out of the firm’s geographic area. these work relationships require pre-approval but can allow an employee to live in a different geography and still be a productive part of our team.
program details
eligibility
personal responsibility will be imperative in making a flexible work arrangement successful. staff who demonstrate a high level of motivation, organization and ability to meet certain requirements will be considered for flexible work arrangements. please keep in mind that a work arrangement must be appropriate for your position at [your firm name] and that some arrangements might not be possible for all positions and many are disallowed for nonexempt employees based on state labor laws.
[your firm name] must also consider coverage and the need to meet client and staff service expectations.
if a team member’s performance declines significantly under a flexible work arrangement, the firm reserves the right to review the team member’s participation in the program.
duration
each work arrangement will be unique and specific to each individual’s needs as well as those of [your firm name]. therefore, the duration of arrangements will vary based on need.
flexibility
a crucial component for a successful arrangement is flexibility. although every attempt will be made to honor your schedule, it must be understood that client meetings, cpe, etc. may sometimes be scheduled outside of the agreed-upon hours and you will be expected to participate in those events.
accessibility and communication
team members participating in flexible work arrangements are expected to regularly communicate their schedule and accessibility to their supervisor and others and communicate best methods for staying in contact.
remote team members should plan to respond on the same day to communications that occur during core hours, even if the response is only a commitment to get back to the issue on a future day and time.
evaluation
each work arrangement will be evaluated as necessary, but at least every six months, to ensure that the work arrangement is successful and accommodating to both the team member and [your firm name.]
compensation and benefits
if appropriate, compensation and benefits may be adjusted to reflect changes in the individual’s production and contributions to the firm based on their flexible work arrangement when it involves reduced production.
continuing professional education
we take pride in ensuring that our staff are up to date on the most recent information. therefore, continuing education is an important part of our continued success, including for those with flexible work arrangements.
career advancement
career advancement may be different for those utilizing a flexible work arrangement. advancement will be determined on a case-by-case basis after consideration of the participant’s experience and performance.
| your firm name flexible work arrangement request |
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| name: ____________________________________ | |||
| 1. arrangement description | |||
| flexible work arrangement requested | |||
| days | schedule requested | at the office | off-site |
| sunday | |||
| monday | |||
| tuesday | |||
| wednesday | |||
| thursday | |||
| friday | |||
| saturday | |||
| 2. how will you ensure effective interactions with | |||
| a. internal customers
b. team/co-workers c. subordinates d. supervisor(s)/partner(s) |
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| team member signature: _________________________________________ | |||
| date: ____________________________________ | |||
| 3. approvals | |||
| managing partner signature: _________________________________________ | |||
| date: ____________________________________ | |||