The Third Layer Tax and Accounting Firms Are Missing

Most tax and accounting firms are not broken. They are incomplete.

In this episode of The Growth-Minded Accountant, Lee Reams and Rebekah Barton introduce a simple but powerful framework that explains why so many firms feel harder to run than they should.

Every firm has three layers.

• The Work Layer handles compliance and deliverables.
• The Team Layer organizes people, tasks, and workflow.
• The third layer, the Client Experience Layer, is where most firms struggle, not because they are doing something wrong, but because no one ever taught them to build it.

This is the layer where onboarding happens, communication lives, proposals are signed, payments flow, and clients understand what comes next. It is also the layer clients actually experience. When this layer is missing, firms become reactive. Bottlenecks feel normal. Advisory gets pushed off. Stress becomes part of the job.When it is in place, everything changes.

As the accounting profession moves into the AI and advisory age, the firms that invest in the Client Experience Layer are not just reducing friction. They are the firms positioned to lead, with clearer narratives, stronger trust, and more scalable client relationships.

This episode is a foundational conversation for firm owners who want a modern, predictable, and lower-stress practice heading into 2026 and beyond.

The Growth-Minded Accountant
Hosted by Lee Reams II and Rebekah Barton

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