Every year, the accountancy profession follows a familiar rhythm. Firms slow down for Christmas, candidates switch into “I’ll think about it in January” mode, and hiring processes go quiet.
At least, that’s the perception.
The reality is very different.
December is one of the most strategic months of the entire year for accountants thinking about their next move — and for firms looking to stay ahead of the Q1 hiring surge. Behind the scenes, recruitment doesn’t stop. It accelerates.
Here’s why.
January Is Already Too Late for Many of the Best Roles
By the time the calendar turns, many of the strongest opportunities are already in motion.
Partners and Managers frequently brief new roles in late November and early December, ready for interviews to begin the moment the holiday period ends. Firms know January is fiercely competitive, so they plan early to secure talent before their rivals.
Candidates who wait until January often discover:
- the best vacancies have been quietly filled,
- interview shortlists were finalised before Christmas, and
- the strongest firms already have pipelines in progress.
Starting your search in December puts you in those early conversations — not behind them.
Firms Are Surprisingly Decisive in December
Contrary to the myth of year-end slowdown, December is a month of clarity.
- Firms have finalised budgets
- Partners understand utilisation pressures
- Teams know where the gaps will be in Q1
This creates a brief but powerful window where hiring decisions are made quickly. Processes often move faster in December than at any other time of the year, simply because firms want to lock in talent before heading into their busiest quarter.
Candidates who engage now benefit from:
- reduced competition
- more attentive decision-makers, and
- hiring managers eager to move quickly
Candidates Are Often More Open to Positive Change Before Year-End
There’s something unique about December.
People step back, reflect, and reassess.
For accountants, this often means questioning:
- whether career progression has stalled
- whether the year delivered what was promised
- whether work-life balance has improved or declined, and
- whether the firm’s culture still feels right
This reflection naturally drives increased candidate movement in Q1 — but those who start exploring in December are the ones who secure the best outcomes.
January Is the Busiest Month for Resignations — and the Slowest for Processes
January sees a predictable spike in resignations across accountancy firms.
But this creates two problems for candidates:
1. Hiring timelines slow down
Teams are stretched covering unexpected departures, and processes often take longer.
2. Competition intensifies
You’re suddenly one of hundreds of candidates entering the market at the same time.
By starting in December, you bypass the January bottleneck entirely.
Firms Expect Movement — and They Prepare for It Early
Partners and HR teams know that January will bring turnover.
They don’t wait for it to happen.
They prepare in advance by:
- securing replacements early
- building relationships with talent before vacancies officially arise, and
- creating “pipeline roles” with flexible start dates in Q1
Candidates who begin exploring opportunities now are the ones who receive these early, strategically created offers.
December Applications Stand Out More
When fewer people apply, strong candidates become instantly noticeable.
In December:
- high-quality applications receive more attention
- interview slots are more readily available
- and hiring managers have more bandwidth to engage properly
The difference in response rate between December and January can be dramatic — and decisive.
A Move Made Now Means a Seamless Transition Into Q1
Joining a new firm in January or February means you:
- start in a fresh financial year
- enter at the beginning of new workflows
- build relationships before deadlines intensify, and
- avoid navigating change mid-year
Starting your search in December creates the ideal timeline for a smooth and successful transition.
The Takeaway: December Isn’t the End of the Year — It’s the Start of Your Next One
For ambitious accountants, December isn’t the month to pause.
It’s the month to get ahead.
For firms, it’s the time to secure talent before the market becomes crowded.
For candidates, it’s the time to access roles that won’t be available — or visible — in January.
The Q1 hiring surge begins long before the New Year starts.
Those who move early reap the rewards.
Thinking about making a move — or ready to secure talent before January hits?
We’d love to help. Whether you’re exploring new opportunities or hiring for your team, Get in touch and let’s start the conversation.
