1. HOW YOU FEEL AFTER THE FIRM FAILS TO RECOGNIZE OR REWARD YOU FOR THE ENDLESS HOURS OF OVERTIME AND HARD WORK YOU PUT IN
2. WHEN THE FIRM BUMPS YOUR REVIEW FROM “EXCEEDS EXPECTATIONS” DOWN TO “MET EXPECTATIONS”
3. WHEN A FIRST YEAR FINDS THEIR FIRST MISSTATEMENT
4. WHEN MY MANAGER IS MIA AND THE PARTNER IS ASKING QUESTIONS
5. WHEN THE PARTNER FINALLY REVIEWS YOUR AUDIT FILE, A DAY BEFORE EXPECTED ISSUANCE.
6. WHEN YOU GET ASKED IF YOU REGISTERED FOR THE EXAM DURING BUSY SEASON
7. WHEN Q1 STARTS DIRECTLY AFTER YOUR OTHER YEAR-END
8. WHEN THE CLIENT ASKS WHAT TO DO WITH THE PBC’S
9. WHEN YOU LEAVE WORK AND ITS STILL LIGHT OUT
10. WHEN THE STAFF HAS ALREADY DOUBLED THE BUDGET AND ASKS A QUESTION
11. WHEN YOUR NIGHTMARE AUDIT IS FINALIZED
12. MEETING WITH A RECRUITER TO FIND A NEW JOB
13. WHEN I START REVIEWING THE INTERN’S WORK
* busy season
A period of the year in public accounting designated by mandatory 55+ hour work weeks, weight gain, decreased sexual activity, increased alcohol consumption, late nights, tickmarks, excel, ineptitude, and uncomfortable moments in the audit room. Generally begins in mid-January and continues through March. For idiots who joined the tax practice, this season will extend through April and again repeat itself from July to October. Busy season can be used to justify lack of contact with family, friends, your spouse/significant other, and little to no knowledge of current events. No weddings, funerals, or births should be planned during this time.