Moss Adams 2023 Survey

• Of base pay plus bonuses and incentives
• Of all pay plus performance data
• As needed
• By applicants and new hires
• By race and gender
• By department
• By region/office

• Partners/Principals
• HR staff

• Training for managers in applying fair pay policies when hiring
• Traning for managers in applying fair pay policies when determining raises, promotions and bonuses
• Communication tools for department-level pay discussions
• Communication tools for individual pay discussions
• Communication tools to use at the point of pay decisions
• Communication tools for negotiating pay of new hires
• Managers decisions reviewed by at least one superior or HR manager
• Coaching for managers by HR staff or others
• Payband structure

• We do not tie managers pay to their staffs equitable pay

• One-on-one
• Group or circle
• Coaching for mentors
• Across departments and functions
• Mentoring from external coaches

• Leadership training: internal program
• Leadership training: external program
• Career coaching through transition from staff to manager
• Career coaching through transition from manager to partner/principal
• Leadership training: through employer-supported volunteer responsibilities
• Leadership training: through support for nonprofit board positions

• Stretch assignments or rotations
• Developmental assignments or rotations
• Short-term developmental assignments in lieu of relocation
• Rotation into partner/principal task forces
• Rotation into operating positions
• Rotation into international projects

• Skills training (such as IT certifications) beyond C.P.E.
• College tuition assistance
• Online training program: skills
• Online training program: leadership & management development
• Client relationship training & management skills
• On-site employee skills workshops
• Funding to attend professional development conferences

• Formal succession planning
• Regular reports to executives about pipeline of women only
• Regular reports to executives about all diverse employees
• Formal identification of high-potential employees
• Managers trained to identify high-potential employees
• Talent management system
• Paid internships for college students/professionals before graduation
• Track subsequent hiring of interns
• Formal evaluation of effectiveness of advancement programs for women and people of color
• Publicly report the status of women, minorities and diverse employess at least annually

• Women
• African-Americans
• Hispanics
• Asians
• Native Americans/Native Alaskans
• Lesbian/Gay/Bisexual/Transgender/Questioning
• Disabled
• Veterans

• Flexwork: Formal practice with formal policy
• Flexwork: Cultural practice
• Flexwork: By department, with managers approval
• Flexwork: On a case-by-case basis, with managers approval

• Telecommuting: Formal practice
• Telecommuting: Cultural practice
• Telecommuting: On a case-by-case basis, with managers approval
• Telecommuting: Online training for virtual staff
• Telecommuting: Used as recruiting tool
• Telecommuting: Used as retention tool
• Telecommuting: Used as strategic tool for disaster recovery, etc.

• Flexwork: Managers trained to manage virtual teams
• Flexwork: Managers trained to evaluate productivity, not face time
• Flexwork: Teams trained to collaborate virtually
• Flexwork: Managers coached to support flexwork & telecommuting
• Flexwork: Employees coached in effective flexwork & telecommuting
• Flexwork: 24/7 tech support for virtual employees

• Family leave beyond required legal minimum: for mothers
• Family leave beyond required legal minimum: for fathers
• Phased return to work for new parents
• Phased/flexible return to work for foster & adoptive parents
• Dedicated lactation room
• Work/life supports geared for busy season
• Virtual and/or home-based wellness programs

• Phased retirement: Retirement transition career track
• Phased retirement: Temp/contract work for new retirees

• Phased return to work from illness/injury
• Accommodations beyond ADA required for chronic illness management
• Paid time off bank (includes paid sick and vacation time)
• Sabbaticals
• Paid time off to volunteer-work related

• Childcare: referral service
• Childcare: subsidized vacation/holiday care
• Childcare: subsidized emergency/business travel care
• Worklife supports geared for busy season

• Elder/other dependent care: referral service
• Elder/other dependent care: reserved spots in local center
• Elder/other dependent care: subsidized vacation/holiday care
• Elder/other dependent care: subsidized emergency/business travel care

• Subsidized gym/fitness membership
• On-site gym/fitness membership
• Ergonomic accommodations beyond ADA minimum
• Ergonomic consults
• Ergonomic equipment provided
• Technology accommodations beyond ADA minimum

Focus on results. We work to optimize individual control over when, where and how work gets done through informal day-to-day flexibility and formal flexibility, which we refer to as Flexible Work Arrangements (FWA). These arrangements are tools to balance and meet the needs of the employee, office, firm and client.

Success depends upon open, two-way communication. Keys to success with informal and formal workplace flexibility include planning, coordinating, staying disciplined and managing expectations. All of this requires consistent two-way communication. Flexibility takes commitment from the individual, Career Advisor and leaders.

Day-to-Day Flexibility
There are circumstances when an employee needs to adjust their work hours or work location to balance personal and professional commitments. Day-to-day flexibility is an informal way to achieve work-life integration in real time by using strong communication skills with those who need to know. Day-to-day flexibility is usually planned but could be a real time need. Either way, there should be updates and constant communication with all those who need to know, such as team members, engagement team, Career Advisor or others. These arrangements are not recorded as a formal FWA.

Flexible Work Arrangements
A formal Flexible Work Arrangement (FWA) provides the opportunity for an employee to explore additional ways to balance personal and career goals with the needs of the business. We offer a variety of options allowing an individual to customize their FWA, which may be used to meet short-term or long-term needs for when and where they work.

The specific plans available under the firm's FWA Program are outlined as follows:

When you work: reduced schedule or flextime
Where you work: onsite, hybrid, offsite, or remote
Each of these options can be requested as stand-alone or blended to create a customized arrangement of when and where work is performed.

When You Work
Reduced Schedule. A reduced schedule enables an employee to modify the amount of work they do during the year by adjusting their workload. Doing so will proportionally affect not only their salary, but also their PTO accrual and holiday benefits. For client service staff, it also affects expectations for their administrative time, CPE, charge hours and leadership responsibilities.

Flextime. Employee can schedule the start and end of their workday or have variation in their hours worked during the day, at times different from standard business hours. An employee may elect a compressed schedule, which enables them to work a full-time schedule in fewer than five full days.

Where You Work

Onsite. All employees in all roles are eligible to work onsite. In general, most or all of work is performed at the office, client site, or work-related events (e.g.4 days per week, or 80% of the time). Sometimes work may be performed offsite from home or other location (e.g.1 day per week, or 20% of the time). Employees who choose onsite must reside within a commutable distance to an office.

Hybrid. Most roles are eligible to work a hybrid schedule. This option is a blend of onsite and offsite work based on client needs and daily priorities. In general, work is performed onsite at office, client site, work-related events for 2 to 3 days per week (~40-60%) and offsite from home or other location for the remainder. Employees who work hybrid must reside within commutable distance to an office.

Offsite. An offsite arrangement is generally reserved for certain CSS roles and more senior-level CS specialists. Most work is performed offsite from home or other location (e.g.4 days per week, or 80% of the time). There may be occasional onsite work performed at the office, client site, or at work-related events (e.g. 1 day per week, or 20% of the time). Employees who work offsite must reside within a commutable distance to an office. Offsite is a formal FWA that requires prior approval.

Remote. A remote arrangement is typically limited to the manager and more senior levels of certain roles. Most work is performed from home or other location including client site. There will be occasional onsite work performed at the office or at work-related events (e.g. 1 – 2 days per month). Employees who work remote will generally reside beyond a commutable distance to the office and travel is required for onsite work. Remote is a formal FWA that requires prior approval.

Benefits, PTO & Holidays
An employee's benefits may be affected by their FWA depending on the option(s) selected. If the employee maintains a workload of at least 50% of a full-time expectation, they will still be eligible for all Moss Adams benefits and will be eligible for PTO and holiday benefits on a pro-rated basis. If the person opts for a reduced work schedule, their holiday and PTO benefits will similarly be pro-rated based on the work schedule percentage they have agreed upon.

• Training in essential business skills beyond C.P.E.
• Training to equip employees to develop and pursue new business
• Internal incubators for employee ideas
• Internal communications about employee entrepreneurship & results
• Employee affinity groups and business resource groups involved in marketing
• Employee affinity groups and business resource groups involved in recruiting
• Organization sponsors external business plan competition, awards, etc.

• Exit interviews for former employees
• Exit surveys for former employees
• Alumni networks of former employees for temp & contract work
• Informal communication with key former employees
• Communication tools to reach alumni employees (website; newsletter; etc.)
• Established process for employees to transition to supplier or contractor status

• New business opportunities
• Internal networking
• Internal referrals
• External networking
• External referrals