Most small firms train by osmosis. A new staff member shadows a senior, absorbs what is convenient and learns the firm's standards from review notes. It works until the senior is busy or leaves, and until a review note arrives saying something the staff member was never taught. A written plan makes training deliberate, ties it to the firm's quality system and turns busy-season work into learning. This article describes a plan a firm of any size can adopt.
Why a plan is a quality matter
Circular 230 section 10.35 states that a practitioner must possess the necessary competence for the matter engaged, meaning the appropriate level of knowledge, skill, thoroughness and preparation. It adds that a practitioner may become competent through methods such as consulting with experts or studying the relevant law. Section 10.36 requires individuals with principal authority over a firm's tax practice to take reasonable steps to ensure the firm has adequate procedures in effect for all members, associates and employees to comply with the rules. A training plan is part of those procedures. On the attest side, the firm's system of quality management addresses resources, including competent personnel. See SQMS 1 quality management guide and SAS 146 engagement-level quality management.
Start with a competency map
List what each level must be able to do. A sample for audit:
| Level | Core competencies |
|---|---|
| Staff | Prepare lead schedules, perform tests of details, vouching and tracing, document work, tick and tie. See tick marks and how to document audit procedures. |
| Senior | Plan fieldwork, perform risk assessment procedures, supervise staff, evaluate evidence, draft memos. See SAS 145 risk assessment. |
| Manager | Review for sufficiency and appropriateness, evaluate misstatements, draft reports, manage the client and budget. See engagement economics. |
| Partner | Accept and continue clients, sign off, resolve difficult judgments, own quality. |
Build an equivalent map for tax: data entry and organizing, return preparation, review of workpapers, research, planning, representation. The map is the syllabus.
The onboarding sequence
A new hire's first weeks set habits. A workable structure:
- Week one: orientation. The firm's policies, confidentiality and data security rules, timekeeping, workpaper standards and software. Staff should read the written information security plan and sign the acknowledgment. See cybersecurity for CPA firms.
- Weeks two to four: guided practice. Assign a buddy and a small section of a real file with written instructions and a model workpaper. The buddy reviews the same day.
- Months two to three: independent sections. The staff member owns a defined area, with a review checkpoint before the manager sees it.
- Month three: feedback review. The staff member, the buddy and the manager review progress against the competency map.
Use the work itself as training
Busy season is where staff learn most, so build learning into it:
- Briefing before fieldwork. The senior explains the client, the risks and the procedures, and what good looks like.
- Model workpapers. A completed example of each common schedule, kept on the shared drive.
- Same-day review. Feedback within a day of submission teaches more than feedback two weeks later.
- Debrief after the engagement. What went well, what did not and what to do differently.
See managing busy season in a small CPA firm.
Review notes as a feedback loop
Review notes are the firm's most abundant training data. Track them:
- Categorize each note: documentation, technical error, misunderstanding of procedure, missing evidence or formatting.
- Review patterns by person and across the firm each quarter.
- Turn recurring notes into a short training session or a checklist update.
- Close the loop: the reviewer confirms that the correction was understood, not only made.
A pattern across the firm points to a gap in the program or the template, not to the individuals.
Technical training
Technical training covers new standards and the firm's mix of clients. Plan it annually:
- New and amended standards before their effective dates. See SSARS in force for 2026.
- Accounting standards that affect the firm's clients, such as leases, revenue and credit losses.
- Industry-specific topics for the firm's niches.
- Tax law changes, including the 2025 legislation. See section 179 and bonus depreciation.
- Ethics and independence.
Link each session to continuing professional education planning. See CPE planning for CPA firms.
Training on technology and AI
Staff need clear rules on approved tools, what client data may enter them and how output is reviewed. See ai governance framework for CPA firms and using AI in workpapers: ethics, confidentiality and documentation.
Measuring whether it works
- Review notes per file and the proportion that repeat.
- Time to independent performance for new hires.
- Inspection and peer review findings. See peer review common engagement review findings.
- Staff feedback on whether training matched the work.
Review the plan every year with the partners.
FAQ
How much training should a firm provide?
Enough that each person meets the competency map for the level and the firm's CPE needs are met.
Is on-the-job coaching training?
Yes, if it is planned, documented and tied to the competency map.
Who owns the plan?
A named partner, with managers delivering it.
CORAA prepares ready-to-review audit files for US CPA firms; see /us.
Sources
- IRS, Circular 230 (Treasury Department Circular No. 230), sections 10.35 and 10.36: https://www.irs.gov/pub/irs-pdf/pcir230.pdf
- AICPA and CIMA, CPE requirements and credits: https://aicpa-cima.com/help/cpe-requirements-and-credits
Part of CORAA University · Quality management and practice: related guides, calculators and templates.
AU-C references are to AICPA Professional Standards, paraphrased here; read the standard itself before relying on a requirement. This page is guidance, not professional advice. Report an error