Tax seniors sit at a transitional point in their careers. They are no longer learning fundamentals, but they are still deciding what kind of firm they want to grow with. This makes them more selective than firms often expect.

Common friction points include unclear expectations around review responsibility, inconsistent exposure to partners, and uncertainty about the path to Manager. When these elements are vague, candidates hesitate, even if the role is technically strong.

Firms that articulate how seniors are supported, challenged, and developed tend to secure stronger long-term hires. The market rewards specificity. Generalized role descriptions do not.