Forecasting resource needs in public accounting is an ongoing challenge. Even with historical data, things go sideways. Clients delay. Scope shifts. Projects expand. People resign. What looked like a well-staffed plan at kick-off turns into a scramble by week two.

And it happens every year.

The problem isn’t lack of information. It’s that most firms still treat planning like a static formula. Headcount is locked early, but real needs don’t stay fixed.

Busy season surges. Interim season dips. Staffing rarely matches the reality on the ground. That disconnect leads to burnout when coverage falls short, and margin drag when teams are sitting idle.

Traditional Resourcing Has Hit Its Limit

Stretching internal teams to cover every scenario doesn’t work anymore.

Retention is shaky and fewer people are entering the field. Roles are changing faster than job descriptions and the same team simply can’t keep doing it all. Planning around what’s always worked won’t hold up in today’s environment.

And it’s the firms getting caught in the middle. There are too few people when the pressure’s on and too many sitting around when the work slows down. Static headcount locks them in both ways.

The Talent Pool Is Drying Up

Since 2020, more than 300,000 accounting professionals have left the workforce, that’s a 17% drop. The pipeline is thinning, fast. Three out of four current CPAs are nearing retirement, and fewer students are coming in behind them. The number of accounting grads dropped 7.4% in 2022 alone, the steepest one-year fall in over 30 years.¹

Firms can’t staff the way they used to, because the talent simply isn’t there.

Agility Means Real-Time Control

The firms pulling ahead are building flexibility into the way they staff, they’re moving away from fixed plans and toward resourcing that adjusts with demand.

That means faster visibility into what’s needed and when, access to skilled professionals who can step in without delay, and tools that match work to talent based on real capacity, not just department structure.

WIN Lab Turns Data Into Resourcing Strategy

Makosi’s WIN Lab helps firms stop guessing. It runs your firm’s actual data and highlights where staffing is misaligned. Whether you’re overstaffed, underutilized, or stretched too thin, it shows where to adjust. It give firms clarity leads to better margins, stronger teams, and fewer surprises.

Firms using agile smart resourcing aren’t stuck reacting. They’re resourcing in real time, with control and accuracy.

Want to see how top firms are reshaping the model?

Read The Firm of the Future and see what’s next in accounting leadership.