CPAs are knowledge workers and the more thoroughly they understand how to utilize their technology and optimize the profession’s best practices to service clients, the more effective and profitable their firms will become. Firms that have made the effort to standardize optimum departmental production processes, proactively educate users, and hold them accountable to those firm standards, simply produce more work per person. We have all seen examples of this concept in our own firms within individuals or small teams that have got it figured out and produce significantly more than their peers working on similar engagements. Imagine if the firm could capture that “superstar” efficiency and transfer it to other users. Leading firms have done so by promoting and building a learning culture. With the accelerating rate of technological evolution that is hitting our profession, this learning culture concept has never been more important and may well be the last sustainable competitive advantage for firms to take advantage. Below are a number of considerations in creating such an environment within your firm.