When and How Small Accounting Firms Should Make Their First Full-Time Hire

NewsData.io · United States · Aug 17, 2026

HR consultant and CPA Rebecca Himango of illuminHR outlines the signals that indicate a small accounting firm is ready to hire its first full-time employee, including capacity constraints and declining service quality. She recommends firms build HR infrastructure — including performance review systems, compensation structures, and an employee handbook — from the very first hire, not just when problems arise. Himango notes that a dedicated HR professional typically isn't needed until a firm reaches 30–50 staff, making fractional HR a cost-effective option for smaller practices. The discussion also highlights the distinction between fractional or part-time help and full-time employment, and the importance of aligning culture and values before recruiting.