What it is
Busy season problems are mostly planning problems: too many engagements due in the same weeks, review queues that fill late, and seasonal staff who start before their access and confidentiality terms are in place. This checklist is for the managing partner or operations lead, 8 to 12 weeks before the season.
It covers forecasting demand, counting capacity, quality and independence for temporary staff, operations and communication, and a review after the season. Wage-and-hour questions depend on federal and state law and should be confirmed with employment counsel.
When to use it
- Before tax season and before extension season.
- When adding contractors or seasonal staff.
- After the season, to feed lessons into the next plan.
What’s inside
- Demand forecast by client and deadline
- Capacity after leave and training
- Independence, confidentiality and competence for temporary staff
- Review queue and communication plan
- Season-end review of hours and client profitability
Standard cited
This template follows SQMS No. 1. It is written in our own words, except for phrases the standard requires the document to contain, with [bracketed placeholders] for client details, amounts in USD and dates as MM/DD/YYYY. Check it against the current standard and your firm’s methodology before use.
Questions
How early should staffing be planned?
Eight to twelve weeks before the season, with a check-in every two weeks. Hiring and onboarding contractors takes longer than the season allows once it has started.
Do contractors need independence confirmations?
If they work on attest engagements, yes. The independence rules apply to individuals on the engagement team, and contractors are covered. Confirm before they get access to files.
Which filing dates should be used?
Use the IRS calendar for the year, which varies by entity type and by extension. The checklist does not hardcode dates.
Related templates
- Peer Review Readiness Checklist
- Engagement Independence Confirmation (AICPA Code ET 1.200)
- Engagement Quality Review Checklist (SQMS 2)
Last updated 11/05/2026. All free templates.