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Chapter 2
Giants and Dinosaurs
It’s no longer news that we can’t restore the succession systems of the Days of
the Giants. We’ve been trying that unsuccessfully for a couple of decades now,
with little success. Over the years, we made sure that younger CPAs were ade-
quately paid. We increased diversity, embraced sustainability, held our tongues
politically, and limited the number of hours we asked them to work. Yet we’re
still in a crisis, and there’s been little discussion of what to do about it, other
than trying to obtain their commitment by making it easier to stay. What it
might take to make them want to stay, despite a challenging envi ...