The continuing business boom, rising client demand and the movement of tax professionals toward other accounting niches has generated varied responses to staffing needs, as firms turn to remote technology, outsourcing, part-time former employees and retirees and college students to fill the personnel void.Meanwhile, the overall demand for accountants has dried up the available supply of tax professionals, according to industry observers.

"We're more oriented toward permanent hires than temporary hires, because the tax and accounting market is so tight," said Allan Hartley, president of New Jersey-based AccountAbilities Inc., a provider of financial staffing services to CPA firms and other businesses. "It's at virtually full employment."

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