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Could it be that they get their intellect challenged during regular busy season and would rather do mind numbing work over the summer than another typical intellectually challenged summer busy season?
I agree, that’s why I left audit for tax after 5 years of audit. We all need to find what works for us and there are lots of avenues within accounting that can fulfill everyone’s desires. What I mean by that is that I’ve seen people go into recruiting, starting their own bookkeeping or fractional CFO or controller or tax practice, consulting, accounting software sales…
Try the useless subsidiary stat audits they do in Europe all summer.