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Coach
Don’t let work get in the way of your friendship. Be supportive of them. Sounds like they don’t have the same mindset as you but that doesn’t mean it should ruin your friendship.
Your current firm (or PA in general) may not be a fit for them even if it is for you, so maybe they should explore other options.
Caveat: if they’re just the type of people that complain no matter what, that might be a reason to consider new friends lol. Some people see the negative in every situation no matter what and they can be a real drag to you personally.
Coach
You could say something along the lines of “I totally get all your complaints and agree with you on a lot of them, but can we vent after work about it or at least limit the venting during work hours? Trust me I agree with you and would love to vent more after hours, but the venting during work hours has been making it very hard for me to actually get my work done which messes with my schedule.”
That’s you looking out for yourself, not being selfish. If they take it as being selfish, it’s another reason to question if they’re good friends or not.
I would tell them that you understand and they should mention it to your management or try to change it. If they won’t then playfully say like what’s the point of complaining if you don’t want to see/make a change?