The best performer on any of my teams right now is an S3 who doesn't have the CPA. I (M2) let them know I support them trying to take time to pass the remaining exams (I know they've passed 1-2 previously), and I know our partner would support that too. It will absolutely crush the team if they leave as they carry a ton of the work and client interactions for a large team and complex client. Feeling like no matter what I do, my team is gonna get hurt by this and I feel helpless to stop it.

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Agree with RSM1. Better to have a short term crisis than a long term one. Having them stay and have their CPA will be far more valuable.

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Unfortunately, either way, your team will suffer regardless of what they do. They will either take time away from work to study in the short term or leave, hurting the firm in the long run. Both scenarios resulting in them not working on your jobs. It is extremely difficult to pass the CPA while working. But if your firm cares about retention of good performers, you will do everything to help them get those exams passed.

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They are a very high performer across all of their teams and I'm pushing on my execs to help me help them as I think they have a bright future ahead. However I do fear that even if our office wants to keep them, the firm may just decide to push them out regardless of the managers' input on that.

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I passed all mine as a new senior during busy season… lucky I had a supportive team that backed me up as I logged out at reasonable times for studying. I don’t recommend attempting to do that. However I am still at the same firm the amount of support I received was not lost on me.

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Audit, tax, or advisory? I know several strong seniors in tax that switched to edge and have gotten or are working on their EA so that they can promote to manager without their CPA. If your senior is in tax then this might be an avenue they should consider.

That’s unfortunate. If they’re a strong performer then that should help them to have more time to figure out if they want to go for their CPA or leave the firm. I would be very surprised if the audit practice relaxed its stance on requiring the CPA for promotion to manager but they might let this person continue as a senior for a few years before forcing them to make a decision.

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I know EY LA has a tax manager that didn’t pass the CPA but they still promoted her

Maybe she has EA or master in tax.

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