CPA’s have several seasons when they are extremely busy, often working around the clock. Many businesses and individuals pay their taxes on a quarterly basis, along with the fact that business returns are due a month before individual returns, and you have for some very busy seasonal work.
When business returns file for an extension, all the extensions come due at the same time, meaning even more work when those quarter taxes need to be filed. One has to admit that it takes a certain type of temperament to work with numbers all day, and then when you add the season aspect of overwork to it, many people would not choose that line of work. Thankfully, there are many who do.