IMPLEMENTATION of the K-12 system began in the 2012-2013 academic year, adding two years of senior high school to the previous 10-year basic education cycle. Subsequently, many auditing firms worried about a decrease in applicants over the two-year period when there would be no new college graduates. The Covid-19 pandemic compounded the situation, with the conduct of the Certified Public Accountants Licensure Examination in Baguio, Cagayan de Oro, Cebu, Davao, Iloilo, Koronadal, Legaspi, Lucena, Pagadian, Pampanga, Rosales, Tacloban, Tuguegarao and Zamboanga only proceeding after a long wait on Oct. 10, 11 and 12, 2021. Just 361 out of 2,367 aspiring accountants passed, accounting for only 15.3 percent of the total examinees. The number of passers was significantly lower compared to prior years. Another unprecedented challenge that arose was that of having to pay special attention to employee concerns. Although high employee turnover is old news to most auditing firms, the difficulty in replenishing manpower is a different story. A focus on cultivating human capital with thoughtful approaches to wellness emerge has become critical to business survival.

Investing in people has been proven crucial to business ascendancy. When the practice is more diverse, work life and planning views become richer. Similarly, when clients and colleagues within the business sphere are diverse, employees become more creative and innovative. Productivity and wellness all come together in a business that is fully invested in keeping its people. But why is this simple ideology seemingly rather complex for many firms?

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