There are a lot of concerns, you know, this sounds great, we all want to do it but what are we going to do when clients demand that we x, y, and z? In the past your client wants you there, ok, we are all there. Again, we would say a lot of our clients are probably in the same situation that they are reimagining everything, but then there are also others where it not something you can debate with (HR¹F^A)

We are known for going above and beyond for our clients. That is just embedded all the way through, and it is the way people act from the top down. I think that is a big factor, irrespective of what controls are in place (HR¹F^C)

The client will probably have a degree of precedence. If the client is saying, I need people onsite, we will do that (HR²F^B)

What they are always going towards is audit quality. They do mention that the employee matters as well and how we feel about it. The audit quality is the main thing, but they do try to take onboard how the employees feel about it (A⁷F^C)

Biggest struggles, one of them was staying connected and I think we over indexed on you know team meetings, one-to-ones, coffee catch-ups, bingo games. We were really going hard on making sure that people had that connection (HR²F^B)

Culture and people are such an important thing in the Big 4. You go in there with your year group. That is the biggest thing they are missing (D¹F^A)

A lot of people miss that informal learning. You pick up so much in the office just listening to what people are saying. You hear about stuff that is going on. So, for me, you can continue to structure, you can continue to have processes and everything in the diary, it is all great, but we need the informal learning (HR²F^B)

Because we are a training firm, you bring people up through the ranks and I do not think it is the same training experience virtually as it is when people are together. And I think we have lost that in the past year or so and we have to kind of recapture it (M¹F^D)

The market is hot; work-life balance has always been an issue in professional services. Our number one negative tenant on every survey and everything that we look at is work-life balance. So, this is a meaningful way for us to get after that as a business problem (HR¹F^A)

Some of our response will be dictated by the market. Because you have people all over the country living at home, so, it will be hard to have a one-size-fits-all answer; we are in a funny phase now because we are just trying to roll out something new and different in the same way everyone else is (D¹F^D)

If I was going for a job now and it was five days in the office, I would be a small bit iffy, and if it was 5 day at home, I would be a small bit iffy. I think that kind of split role, we need to get it right. I do think it is massive (D¹F^C)

I suppose our thinking was to kind of make sure we were progressive in that hybrid area and that we were keeping up with what is going on in the rest of the world (HR¹F^B)

They do not want to risk losing staff who feel the pressure to be in 9 to 5 if it does not suit them. I think if people can see it in other firms and if they are not getting it themselves, they will move once they hit the finishing contracts. It is such a bonus, and you are getting time for yourself when it works for you. I think it is something that people are wondering about (A⁴F^D)