As a CPA in my mid-50s and owning my own public firm with only two professional staff members besides myself, I read the chart a little differently than the CCH people do.
The three top items that are most important to young CPAs and the bottom items that are important to the firms seem to indicate a difference in work ethic.
The young CPAs seem to want all the bells and whistles to do the work but do not find the abilities to do the work as important. They want the resources to get the job done and access to the latest technology, but they don’t think the ability to do tax research (use the technology) is very important.
The younger CPAs (CPA candidates during tax season) I have hired believe the tax software should be invincible. They do not question what the software does, even if they have doubts about the tax return.
They certainly do not take the initiative to look up anything in the research software or research books provided.
Jon B. Herberg, CPA