When is the right time to start my own audit/accounting consulting firm? I am 3 years deep and enjoy the job but want to be more in the sales and client relationship side of things.

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Not three years deep. Maybe 20.

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not sooner than Senior Manager IMO, but you could open a simple bookkeeping shop right after making Manager IMO

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I don't think there is a simple answer. When you have enough experience to understand the business and are able to identify the risks. Other than that, it's about networking and finding clients that trust you to handle their business.

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When you retire

EY 2 I was thinking 10. 20 years deep you I should be a partner and it would be pointless to leave.

I think that’s the right time to start it, not when it’s the right time to leave PA. If you started when most folks did you’d be 33 in ten years. I don’t think I’d trust a 33 year old CPA with only audit experience with my company’s or personal finances, but that’s just me.

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