When the last tax return is filed for the season, public accounting teams may turn
immediately to the next deadline. That same pattern may occur among corporate finance
teams after a system implementation goes live, a year-end close wraps up, or a project
has been completed. Before moving on to the next deadline, both accounting and finance
teams have a valuable opportunity to pause and reflect on what went well, what did not,
and what can be improved to strengthen the ways clients and customers are served.
The AICPA Code of Professional Conduct asks us to act with integrity, exercise due care,
and work with competence. We can strengthen each of these principles by reflecting on
our completed work in a debrief session.
A well-run debrief session gives us the time to celebrate successes, review the judgment
calls that arose during our work, and learn from the moments when our standards mattered.
As certified public accountants, we maintain our responsibility to the profession when we
look back to reflect and improve our behaviors for the future.
Notably, debriefs may run more smoothly when there is structure for team members to follow.
One model that may help provide structure is the “Start, Stop, and Continue” framework:
- Start: What should we start doing in the future that we did not do this time?
- Stop: What should we stop doing because it was not helpful in some way?
- Continue: What worked well that we want to celebrate and emulate in future work?
When implementing this model or another one, consider all the personalities on your
team to ensure it will be inclusive for everyone to provide feedback. For example, provide
opportunities for less outspoken team members to feel comfortable providing their
feedback so their voices are heard.
One way to accomplish this inclusivity is to ask for team members to submit feedback in
advance. Another idea is to give each team member a chance to speak at the meeting,
with specific time limits, to ensure everyone who has feedback can share it with the group.
Although accounting and finance teams are similar in many ways, their workflows, projects,
and deadlines differ, which means the most effective debrief session tips may differ too.
Here are some debrief tips specific to public accounting teams:
- Introduce the model in advance of tax season: When team members know they will
be asked for their feedback, they can track it throughout tax season to be the best
prepared for the debrief session. This preparation will help them to capture moments in
real time instead of needing to recall them later.
- Provide a safe environment: Our work can result in judgment calls, and a debrief
session provides a good opportunity for the team to talk through the decisions that
went well and the others that could have been better. This review allows the team to
learn from success stories and how to improve in the future. When the team can talk
openly about both successes and improvements, the team will grow together in the kind
of ethical behaviors that define our work.
- Discuss pressure points: During tax season, team members may feel pressure from
clients, deadlines, colleagues, and themselves. As you may recall from my fall 2025 Insight column, pressure is one of the four elements of the Fraud
Diamond, a model framework designed to understand why
individuals commit fraud. If we can reduce the intensity of these
everyday pressures, we can help prevent unethical behaviors
on the team. Encourage team members to brainstorm ideas for
managing pressure individually and as a group. In addition, if any
party is causing an undue amount of pressure, have your team
talk about specific action items to address the excessiveness.
- Bring data to the conversation: Metrics, like realization rates,
hours worked, and turnaround times, can provide objective
context to frame what the team is sharing in the discussion.
For example, repeating write-downs on a particular client may
indicate an engagement budget and pricing that should be
revisited before the next renewal.
- Close the debrief session with action items: Feedback is
most helpful when it translates into action items with people
who are accountable for next steps. Consider including at
least one ethics-focused action item, such as reviewing
noncompliance with laws and regulations procedures (NOCLAR)
or independence checklists to continue to demonstrate the
organization’s commitment to ethics.
For corporate finance teams, similar debrief principles may apply
where milestones come at different times (e.g., after a financial
close or system migration). In addition to the above list, corporate
finance teams should consider these tips:
- Apply the same method across projects: Using a consistent
model, like the “Start, Stop, and Continue” framework, builds
similar expectations and language across projects and teams. It
gives team members a chance to come to the debrief sessions
more prepared as they become accustomed to the process,
which will lead to more meaningful conversations. Consistency
helps feedback sessions turn into a continuous improvement
practice over time.
- Review decision making, along with deliverables and
outcomes: Capturing what went well and where the processes
could be better will create better decision-making behaviors in
the future when the team can learn from both the successes and
developmental points.
- Include cross-functional team members: Feedback focusing on
how everyone worked together, including communication flows
and accountability, can help teams replicate good behavior and
address any interpersonal items to provide better interactions in
the future.
- Document what you would like new people to know: Projects
may involve different people in the future, so documenting the
positive and developmental points from the debrief session
enables new members to onboard more quickly and adopt the
approved behaviors of the team.
- Celebrate results and feedback: Recognize individual efforts
by team members, especially as they relate to positive decision
making and meaningful feedback. This acknowledgement
reinforces ethical behaviors and shows people that their work is
seen and valued by others outside the project.
The accounting and finance profession is built around deadlines, and
the time that follows them is where meaningful progress can happen.
Conducting debrief sessions affords us the valuable opportunity to
learn lessons, recognize contributions, and strengthen the ways we
serve our clients, organizations, and profession.
