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Execution
Think about it this way. You're paid to work. You're paid to serve clients. You can't turn down chargeable hours just so you can study for the cpa because while you are expected to get cpa, you're not paid to study. Everyone has to get their cpa and it doesn't negatively impact most people's chargeable hours. Because they study after work. Better reasons are: you asked for more work and it wasn't available. You had to travel to a client and team told you not to charge travel time. You worked on non chargeable office initiatives.
It depends WHY you didn't hit the goal. As long as you have a good (and true) story, you'll be fine.
Nope.
I have been slightly below my utilization "goal" I was given and gotten a 5 (top for EY). Utilization is important but not the only factor.
Pip
Is trying to pass the CPA exam during busy season a good reason?
Yeah if you're intentionally somehow turning down projects for cpa studying that isn't a good look. Not sure how the firm let's you miss busy season work for that to begin with.
You don't get a pip for not meeting goal unless it was due to your own shitty performance. Not meeting goals can be because of overstsffing, clients being cancelled and emptying your schedule (particularly in the summer when there isn't much work), and a slew of other possibilities. It is not an auto low performer tag by any stretch.
Obviously if managers refuse to schedule you it's your fault. By the same token managers who know you're a good worker won't rate you lower at roundtables just because you miss an arbitrary hours goal. Shit happens where you can lose hours.
Yeah if you don't try to meet your goals your fucked