When a Partner Leaves the Firm: A Practical Checklist for Managers and Client Servers
Partner transitions are one of the most disruptive events a small or regional accounting firm can experience. They are rarely clean, often poorly timed, and almost always more complicated than leadership expects. For firms without a formal process, the departure or retirement of a partner can quickly turn into a scramble that leaves clients confused and staff stretched thin.
Over the past year, I have seen an increasing number of partner level departures across regional firms. In many of those situations, the technical work was not the problem. The breakdown happened in communication, planning, and ownership of client relationships. Managers and client servers were left trying to stabilize relationships they did not design, often with little authority or guidance.
This post is intended to serve as a practical plan of action for those managers and client facing professionals. It is meant to be used early, before a transition becomes urgent, and to provide structure in a situation that is often handled far too informally.
Why Partner Transitions Are So Challenging in Regional Firms
Larger firms tend to have repetition and institutional memory when it comes to partner movement. Regional and smaller firms often do not. Many client relationships are deeply personal and have developed over years or decades with a single partner as the primary point of contact.
That structure creates predictable risks:
Client knowledge lives in one person’s head.
Service expectations evolve without documentation.
Certain clients receive special treatment that is not tied to fees or scope.
Difficult conversations get delayed to avoid discomfort.
When a partner begins to step away, even informally, these risks surface quickly. Without a plan, the firm ends up reacting instead of leading.
Timing Is the Difference Between Order and Chaos
One of the most common mistakes is waiting too long to act. Conversations about transition should not be happening in the middle of peak season or just ahead of major deadlines. Once it is known, or strongly suspected, that a partner will be leaving or retiring, action should begin immediately.
Proactive planning does not mean alarming clients or rushing decisions. It means assigning responsibility, documenting reality, and communicating with intention. Clients are generally capable of handling change. What damages trust is silence, surprise, and the sense that no one is clearly accountable.
An Honest Look at Client Reality
This is where many firms struggle.
Some clients are satisfied only because they have been treated as if the partner were a sole practitioner operating inside a firm. They receive faster turnaround, broader availability, and more flexibility than the fee structure can support. When that partner leaves, there is no realistic way to replicate the relationship without increasing cost or burning out staff.
Not every client should automatically transition. That does not mean the client is wrong or difficult by default. It means the relationship may no longer align with the firm’s service model, pricing, or staffing reality. Recognizing this early protects the remaining team and allows for more honest conversations.
Transitions Can Create Opportunity, But Only When Handled Thoughtfully
Partner departures often create temporary gaps in leadership and visibility. For managers and senior staff, this can open the door to new responsibilities such as client communication, expectation setting, and coordination across teams.
When supported and structured, these moments can accelerate professional growth. Managers gain exposure to how decisions are made at the top and how client relationships are evaluated beyond technical execution.
However, growth should not be forced. Not every manager should be expected to absorb the most demanding clients or function as a stand in partner overnight. Without boundaries and support, these situations lead to burnout rather than development.
A Practical Checklist for Partner Transitions
This checklist is designed for use as soon as a partner’s departure or retirement becomes known or likely.
1. Acknowledge the Transition Internally
Confirm timing, even if it is still tentative.
Identify affected clients and engagement teams.
Assign a clear internal owner for the transition process.
Early clarity reduces confusion and internal anxiety.
2. Inventory Client Relationships
List all clients, services, fees, and upcoming deadlines.
Identify undocumented expectations and special arrangements.
Note which relationships are highly dependent on the departing partner.
This step often reveals risk that was previously invisible.
3. Assign Future Ownership Early
Designate a new partner level contact for each client.
Pair managers with that partner before the transition occurs.
Avoid temporary or vague responsibility assignments.
Clients need to know who is accountable, not just who is helping.
4. Communicate with Clients Proactively
Have a partner level individual lead the initial outreach.
Involve the departing partner where possible and appropriate.
Clearly explain timing, continuity, and what will change or stay the same.
These conversations should occur well before major deadlines.
5. Triage Clients Honestly
Identify clients that are strategic and should be retained.
Identify relationships that require repricing to remain sustainable.
Identify clients that may be better served by another provider.
Retaining every client at all costs is rarely the right outcome.
6. Document What Was Previously Informal
Capture client preferences, history, and sensitivities.
Document decision making patterns and risk tolerances.
Store information in a shared and accessible location.
This reduces dependence on any single individual going forward.
7. Support Managers Stepping Into New Roles
Define temporary versus long term responsibilities.
Set realistic workload expectations.
Encourage managers to raise concerns about unsustainable clients.
Growth should be supported, not assumed.
8. Review the Transition After Completion
Identify what worked and what did not.
Update internal processes based on lessons learned.
Treat the experience as preparation for the next transition.
Partner departures are never easy, but they do not have to be chaotic. With early action, honest assessment, and clear ownership, firms can protect clients, support their people, and create stability during change.
For managers and newer professionals, these moments are best viewed as opportunities rather than tests. When the circumstances are right, stepping into added responsibility can accelerate learning and visibility. At the same time, not every client relationship is healthy, and not every situation is worth absorbing at the manager level simply because a partner is retiring or leaving. Expecting managers or client servers to inherit the most demanding or uneconomic clients sets the wrong precedent and creates risk for both the firm and the individual.
Growth during a transition should be intentional, supported, and sustainable. It is an opportunity to learn how firms really operate, not a requirement to suddenly function as a partner five years into a career.