How could it be an entry level associates fault that a project went over budget? Why aren’t managers held accountable for not managing.

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The associate is the one preparing the work. It is their responsibility to monitor their progress against the budget and proactively communicate with their managers if they are running into issues that impact their ability to complete the section or task in the budgeted time, so that their managers can help mitigate overage. If the associates don't communicate proactively, there's nothing the manager can do after-the-fact. While less experienced, Associates are professionals and have the responsibility to be accountable for their work.

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Well said my g

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The question of the ages. Plus, have you compared the manager's "client's" per hour rates to the associates?

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Well, did the entry-level associate go way over in hours and not tell anyone?

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It should be the responsibility of a senior/in-charge to identify that. You might not experience this as much at EY but mid level accounting firms have a lot of bad clients that make you jump through hoops just to do your job and then you get blamed for being slow. - soon to be senior

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Are you in audit ?

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