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Blog · Coverage and territory · Tax and accounting

Season watch: clients whose filing work has not started by the usual date

How an accounting firm turns time entries and the filing calendar into a weekly list of clients whose returns have not been opened by the date they usually are, why the client's own history is the right norm, the roll-up by partner and office, and the two lists that come out: at-risk deadlines and clients who may have gone elsewhere.

The short answerFor each recurring client, the firm's own time entries show the date work on last year's return started. A client with no time entry by that date plus a stated margin is on the season watch list: either the deadline is at risk, or the client has gone to another firm and nobody has noticed. Rolled up by partner and office, the list is worked weekly through the season, and it is the earliest attrition signal an accounting firm has.

An accounting firm learns that a client has left when the return is not filed, or when the client's new accountant asks for the working papers. Both are months after the client decided. The firm's own time entries could have said in February. This guide sets out the season watch list built from them.

The measure

Per recurring client:

Usual start = the date work on the return started last year, and the year before, taking the later Watch trigger = no time entry against this year's engagement by usual start plus a stated margin

Per partner, per office:

Clients on watch, and their prior-year fees

The rows you need

  • Time entries: client, engagement, date, hours.
  • Engagement list: client, engagement type, partner, office, deadline, status.
  • Prior-year fees: client, fees.

Client identifiers only.

Two lists from one trigger

Signal List Owner
On watch, deadline within eight weeks Deadline at risk Engagement manager
On watch, deadline further out, no contact this season Possible attrition Partner

The same clients, split by how soon the deadline is. The first list is about capacity. The second is about the relationship.

A worked season watch

One office, week ten of the season.

Client Partner Usual start Days late Deadline Prior fees List
3310 P-07 12 Feb 31 30 Apr $18,400 Deadline at risk
1187 P-07 3 Feb 40 31 Jul $9,200 Possible attrition
2044 P-11 20 Feb 23 30 Apr $41,000 Deadline at risk
0961 P-11 8 Feb 35 31 Jul $6,100 Possible attrition

Partner P-07 has two clients on watch and $27,600 of fees behind them. Client 1187 has no deadline pressure and forty days of silence, which is the pattern of a client who has moved. A call in week ten recovers some of those; a call in September recovers none.

Rolled up

clients on watch per office = Σ partners

And fees on watch per office, as a share of the office's compliance fees. An office at eight percent on watch in week ten is normal; one at twenty percent has a problem the managing partner wants to know about now.

Where it goes wrong

Office average used as the norm. Early-starting clients are flagged late and late-starting clients are flagged for no reason. Use the client's own history.

Closed engagements not marked. Departed clients stay on the list and the list is not trusted.

Only the deadline list worked. The attrition list is where the fees are lost. Work both.

Margin too tight. A five-day margin flags half the book in a slow week. Two to three weeks is the usual starting point; state it.

Every week through the season

Mapped once, time entries and the engagement list produce the season watch every week, split into the two lists and rolled up by partner and office. Covirage builds this from the exports as they are. The tax and accounting page describes the setup, and the service line gaps guide covers the advisory gap measures that sit beside the season watch.

Questions people ask

Why use the client's own start date as the norm?

Because clients are consistent. A client whose return is started in February every year and has not been touched by mid-March is unusual for that client, whatever the office average is. The firm's own history is the fairest test.

What about a client who told us they were leaving?

Mark the engagement closed in the practice system and the client drops off the list. The list exists for the ones who did not tell us, which is most of them.

What counts as work started?

The first time entry against this year's compliance engagement, or the first document received into the client's workspace, whichever the firm tracks reliably. State which.