Years ago during a high school football game, one of the defensive backs on our team inexplicably let an opposing receiver get behind him late in the game and snare a long touchdown pass that ultimately turned out to be the game winner.
On the bus ride home which more resembled a wake than anything else, the head coach sided up to the devastated player and calmly explained the difference to a sobbing 16-year old between being proactive as opposed to reactive.
He pointed out that several times during the game, the running backs on the other team always went in motion prior to their quarterback dropping back to pass and that should have served as a warning that a pass was coming. Instead, the player reacted instead of anticipated.
His lecture apparently paid dividends because the next week, the same defender who was victimized the week before intercepted three passes and returned one 70 yards for a touchdown.
I bring up this pigskin vignette of proactive vs. reactive because too often I see CPA firms react rather than anticipate. Take the area of recruiting for one – how many times have CPA firms waited until their respective staffing situation was dire before hanging out the “help wanted” sign?