These challenges are well-illustrated by ABCPA, a successful top 400 mid-west United States accounting firm, founded in 1956, with sixty employees (70% being Millennials), across two locations. In 2013 the firm’s partner group sensed that their environment was changing, driven by the emergence of new financial reporting frameworks and increasingly complex operating conditions, defined by a growing demand for more personalised service offerings. There was also recognition that the firm was potentially not reacting to change as quickly as it should. “As business owners…. we get so involved in the day-to-day of taking care of clients… you become less effective if you don’t spread the responsibility around” (ABCPA Partner