In this guide, I’m going to discuss what the future of accounting looks like.
I’ll also show you how you can best prepare your accounting firm for it in 2025.
To be clear, this is not a prediction post.
This guide will cover accounting industry trends that are happening at this very moment and specific strategies that you can use now to better future-proof your firm.
In this guide, you’ll:
- Get the latest emerging strategies to improve and prepare your firm for the future of accounting.
- Get a peek into the technology and tactics being leveraged by leaders in the profession.
- Learn actionable tips to help keep your accounting career on the cutting edge.
So if you’re looking to improve your firm in 2025 and keep yourself on the cutting edge of accounting, you’ll love this new guide.
Let’s go.
Future of Accounting Table of Contents
- The Impact of AI & Automation on Accounting Roles
- New Skills Required
- Emerging Business Models in Accounting
- Jump on the Client Accounting Services Train
- The Future of Accounting Services Are Found on Google
- Changing Client Expectations
- Work-Life Balance More Important Than Ever
- Compliance Services Far From Dead
- Accounting Cybersecurity Threats
1) The Impact of AI & Automation on Accounting Roles
According to the Future of Jobs Report 2025 by the World Economic Forum (WEF), accounting, bookkeeping, and payroll clerks are among the fastest-declining roles globally.
The chart shows negative net growth, demonstrating that these roles are among the most vulnerable to displacement.
There are two primary reasons behind this trend:
- Automation and AI impact: These roles involve repetitive, structured tasks (e.g., data entry, transaction processing) that are easily automated by AI and advanced technologies.
- Broader trend: This aligns with the growing focus on efficiency and cost reduction across industries, particularly in professional services.
Here’s an example of how the industry has been adopting AI and automation.
Botkeeper, a platform that provides outsourced bookkeeping services to CPA firms (to which I serve as an advisor), has applied advanced levels of machine learning and artificial intelligence to achieve exponential growth in entities served yet with only a moderate uptick in the amount of staff:

While accounting automation and artificial intelligence do present a threat to some, it’s clear from the above chart that it presents an opportunity for many.
In fact, according to a recent study, pacesetting firms, ones that are outpacing the average firm growth rates are leveraging technology more than their peers to pull ahead of the pack:

Here are some examples of how automation is helping accounting professionals this very second:
- Machine learning, technology, blockchain technology, and robotic process automation in accounting can help you to prepare the books in a fraction of the time that they used to
- The interconnectedness of third-party software vendors and your accounting system allows data to flow seamlessly between each other, reducing manual data entry and errors
- Artificial intelligence is able to quickly augment an accountant’s skills
It’s clear that one must stay current with trends in automation in order to stay relevant as the future of the accounting profession evolves.
Here are a few tips for how you can leverage automation & digital technologies right now:
Tip 1: Document and Standardize Processes First
Before you look to automate, you need to first have standardized, documented processes for the tasks you’re looking to automate.
An app like Scribe can automatically produce documented processes for you.
Just record your screen as you work through a task. The app will produce the documented process for you:

Once you’re clear on the process, you can identify areas that require manual entry and then shop for technology to automate that aspect of the process.
Tip 2: Leverage App Integrations
When you connect different pieces of software together, data can flow seamlessly from one app to the next, which allows you to achieve more automated workflows.
Today, this is a basic component in accounting standards.
Accounting automation will become more complex in the future, making use of the hundreds of third-party applications that may be integrated into your accounting system.
For example, here’s what Xero’s App Store looks like:

Here, using an app like Jirav can help you automatically prepare forecasts, financial models, dashboards, and actual vs. budget comparisons.
These tools make sophisticated financial planning accessible to firms of all sizes.
Here are some of the apps you can integrate with Jirav:

These integrations allow you to:
- Sync actual financial data from Xero/QBO
- Pull in sales pipeline data from Salesforce to forecast revenues
- Pull employee data from Gusto to forecast payroll
This allows you to automatically produce KPIs, forecasts, and financial models, among many other things.
Tip 3: Learn NoCode Software Development
Leading experts in accounting aren’t relying on existing apps in the marketplace to automate their workflows…
They are building their own proprietary automations using NoCode software development.
NoCode allows you to build software applications and automation quicker and easier than traditional development using a variety of tools (ex: Zapier, Airtable, etc.).
Some accounting firms have even built out teams of NoCode software experts that provide custom automation solutions to their clients.
LiveCA is a good example of a NoCode software developer. For example, they can create custom automations that enable users to generate Xero invoices directly from Google Sheets or retrieve invoices via Slack.

Tip 4: Use Technology to Close Technical Gaps
One of the things that advancements in technology are bringing to the future of accounting is the democratization of technical knowledge.
For example, tax planning experts have long been in high demand.
But now apps like Corvee can build out automated tax plans with the click of a button:

Modern AI tools even have the potential to surpass traditional no-code capabilities by automating complex workflows and generating applications with little to no user input.
These emerging technologies are reshaping how accounting firms operate.
A good example of this is Levity AI, a workflow automation builder that enables users to create AI models for repetitive tasks without coding.

With this AI tool, it’s possible to customize and automate specific accounting or bookkeeping tasks like:
- Automatically tagging and routing incoming emails or email attachments
- Sorting incoming documents into respective folders
- Automatically categorizing and sorting receipts
Tip 5: Familiarize Yourself with ChatGPT
ChatGPT isn’t just a chatbot — it’s a smart AI tool that can help accountants and bookkeepers save time through task automation and data analysis.
Its usage is also one of the strongest accounting trends in recent years.
Here’s are some of the things ChatGPT can help with:
- Automating Month-End Close: Generate adjusting journal entries and reconciliation summaries using ChatGPT’s Excel & Google Sheets integrations.
- Simplifying Financial Reports: Turn complex data into clear, client-friendly summaries.
- Cash Flow Predictions: AI can forecast trends using real-time data from QuickBooks.
- Faster Emails & Proposals: Quickly draft client emails, fee proposals, and engagement letters.
For a specific example, here’s how ChatGPT can help with cash flow forecasting:

Here is the result:

There are also custom GPTs, which are specialized versions of ChatGPT designed to focus on specific tasks.

By integrating these tools, you can automate routine processes, generate complex analyses, and get back more time for strategic tasks.
As an example, this High-Quality Document Analysis GPT is designed to deeply analyze uploaded documents.

It can help you with:
- Interpreting large volumes of data
- Summarizing documents in detail
- Data extraction and organization
- Error detection
- Compliance and regulation checks.
One of things you can do with High-Quality Document Analysis GPT is generating Profitability Ratios Analysis with your uploaded document.

While this is all exciting, please be aware that the information you input into ChatGPT may not be fully secure.
As such, I do not recommend sharing sensitive data (personal information, banking details, etc) with it.
Registering for a ChatGPT account is free. You can learn how to use it to your advantage in my ChatGPT guide for accountants.
2) New Skills Required to Stay Competitive
The Future of Jobs Report 2025 by the WEF indicates some positive trends and opportunities for accountants and financial professionals.
To be specific, there are growing opportunities around reskilling, adaptability, and new job roles created by technological advancements.

Reskilling programs, particularly, should be prioritized by accountants and financial professionals to transition into augmented roles that leverage technology.
This includes skills in AI, big data, cybersecurity, and compliance analytics.
The trends are clear:
Technical accounting and tax knowledge remain foundational, but their relative importance has changed over the past decade due to advancements in technology and the rise of data analytics.
This means that to stay competitive, the accountancy profession — compared to other professions — will require new skills over and above just technical and data management.
In other words, many accounting teams are choosing to hire candidates with other skills outside of their technical accounting knowledge.
And because of this, who you hire in your firm and how you train them should greatly differ in order to prepare for the future of the accounting profession.
Here’s how you can look at hiring and training in accounting at the moment:
Tip 1: Onboard Technology Expertise
As more and more processes become automated and switched to machine learning, you’ll need people on your team with the required skills to manage and lead technology initiatives.
In fact, when I ran my firm, I hired a full-time software engineer very early on to take over technology at the firm:

The role included everything from researching new ways to automate to implementing custom tools to training the team on technology to helping with data analysis and basically quarterbacking technologies at the firm.
There are firms now offering similar technology consulting services to their clients.
Protecting sensitive financial data should be a top priority for every firm as well, so you may need a full-time person on the team to oversee your accounting firm’s cybersecurity.
Just look at this firm’s About Us page. Their team contains a mix of software engineers, accounting professionals, and tax experts:

I believe the future of the accounting profession will be a mish-mash of different accounting technologies. We’re already seeing this happen right now.
Tip 2: Recruit & Train for Soft Skills
We often hear about the rise of the “trusted advisor.”
The fact is that a “trusted advisor” is not a number cruncher but an advisory role that possesses a host of soft skills and business skills to interact properly with people and manage their work.
(Forward-thinking finance and accounting leaders are already preparing their teams for these transitions.)
While there are tons of important soft skills, firms should prioritize hiring and training for the following two:
1) Problem Solving
A key ingredient of being able to problem-solve is adaptability.
As the world moves quickly, high performers need to roll with the punches and use creativity to solve problems and analytical tasks when it comes to their work.
Problem-solving skills also come in handy in analyzing big data and using new technologies to future-proof accountants’ careers.
2) Communication
This was one of the top things I tested for when I hired accountants to the team for a few reasons:
a) Good communication is one of the core competencies of the future accountant and the cornerstone of good customer service. This is also critical when providing accounting advisory services.
b) Accountants work in a digital world, often working from home. You can no longer read visual cues that you see when working in an office. Those who communicate openly and who write well are highly valuable.
c) Technologies are already doing a lot of the heavy lifting. Accountants, therefore, need to properly communicate to clients and team members what the technologies have done in order to guide them through complex situations.
3) Emerging Business Models in Accounting
When someone needed help with their accounting functions, they’d hire an accounting firm.
Now, consumers have more choices than ever before for how to get their work done.
Want proof?
Here are two emerging business models that affect the future of accountants and the accountancy profession:
i. Marketplace Platforms
Uber popularized the marketplace platform by providing software where suppliers and customers can connect effortlessly and have their needs fulfilled.
Now, software companies are trying to play the same role in the accounting profession, in which they match accounting professionals to businesses.
For instance, look no further than one of Intuit’s core strategies, which helps businesses connect with professionals for tasks like preparing financial statements and managing taxes:

Another example is TeamUp, a service that provides accounting firms with professionals (affiliate link) based in the Philippines.

It lets you hire directly, eliminating the typical hassles associated with conventional Business Process Outsourcing (BPO) services.
ii. Do-It-Yourself Models
The online education market is exploding and is expected to hit $571.55 billion by 2030.
It has never been easier to learn new skills through various online communities, courses, and self-learning systems.
What this means is that your clients have yet another option:
Learn how to do things themselves rather than hire a firm.
Many accountants are already jumping on this wagon.
Take QuickBooks Live, for example. While primarily a service, QuickBooks Live offers expert assistance and guidance on bookkeeping tasks. Users can connect with certified bookkeepers for support while learning how to manage their finances effectively.

Here are a few tips to help you prepare in this area:
Tip 1: Add Personal Touches
There’s a lot of talk about automation, but today, and certainly in the future, the personal human touch cannot be ignored.
If you want proof, you can read Scalefactor CEO’s message about why their $100M venture-backed accounting service operation shut its doors in 2020:

It’s easy to get wrapped into just focusing on technology and automation, but the future of accounting is very much still people-driven. Consider how you can add more personal touches to the services that you offer.
By adding personal touches that improve the customer experience, you can sidestep some of the threats discussed in this section.
Great, personalized service will never go out of style.
Tip 2: Break Out of the Box
The accounting industry will keep changing, and your business should too.
Your firm helps clients solve problems, but there are likely challenges they face that you haven’t tackled yet.
Meet with your team to list common client struggles, rank them by importance, and brainstorm ways to solve them.
For example, consider ethical and sustainable accounting.
Many businesses want accountants who can guide them on responsible money management, ESG (Environmental, Social, and Governance) reporting, and long-term financial health.
By expanding your services to include tax planning, business sustainability, or financial reporting, you can help your clients while keeping up with new industry trends.
Opting for this may also present opportunities to develop client advisory services that command premium pricing.
4) Jump on the Client Accounting Services Train
Client accounting services (CAS) include things like bookkeeping, bill pay, accounts payable, and payroll.
As a service offering, it’s growing fast, according to the 2024 CAS Benchmark Survey from CPA.com.

In another report, 66% of practices surveyed said they offer CAS to give clients confidence, while 53% cited keeping up with client demand and contributing to growth strategy as key motivations.

The implication for the future of accounting is that firms and accountants must prioritize the development of this service offering.
As accounting niches grow in popularity, accounting firms will have to define their specialty and provide services that match the requirements of their niche market.
Staying ahead of accounting trends helps you identify profitable niches before they become oversaturated.
Here are some ways to do so:
Tip 1: Power the Service with Cloud Apps
CAS services should be powered by cloud computing to automate workflows to the fullest:
- Xero or QuickBooks Online for the general ledger
- Dext or Hubdoc for expense management
- Gusto or OnPay in the US for payroll; Wagepoint in Canada
- Bill.com or Plooto for bill pay
- InvoiceSherpa for accounts receivable management
For more apps, check my big list of 147 cloud-based accounting software.
Tip 2: Modify Your Discovery Call
Part of what your clients are paying for when they offload bookkeeping, payroll, bill pay, etc., is for accountants like you to make the process more efficient and easier for them.
During your discovery process, you need to be continuously learn about their current processes — in as much detail as possible — to understand how you’ll improve them.
For example, if you’re taking over the bookkeeping for a business, move beyond just asking how many transactions the business has and instead focus on the client’s business model and their processes.
- How many revenues streams do they have?
- How do they invoice each?
- How do they receive payment for each?
- What kinds of expenses do they have and how do they pay for them?
- Etc.
Make sure you get a clear understanding of a business’ processes before signing the client up.
Tip 3: Productize Your Offering
The beauty of CAS is that the service is repeatable which makes it a prime target to offer on a subscription basis.
Clients value the consistency and accurate financial reporting that comes with standardized processes.
I know this is a hot topic because a ton of my Future Firm Accelerate members are talking about creating 3-tiered productized services:

Essentially you’re turning your offering into a subscription, as Pilot has done here:

Once you create your tiers, you can present them for acceptance in an app like Ignition (affiliate link), which will look like this in the app:

5) The Future of Accounting Services Are Found on Google
There are an estimated 4 billion users globally and the average user spends close to 18 minutes per day on Google.
And the accountants and firms that have tapped into Google have seen exponential growth.
No longer do more clients first seek a referral for modern accountants, they head to Google for more data.
In fact, one of the reasons I was able to take my own firm from zero clients to being acquired in just 5 years is because I relied heavily on Google to bring me business, not referrals.
Here’s how you can do the same:
Tip 1: Optimize for Local SEO
Search Engine Optimization (SEO) is the process of optimizing your website to be more easily found on Google when people search for keywords relevant to your business.
46% of all Google searches are seeking local information.
This means that if you’re looking implement SEO in your accounting firm, you should focus on your local SEO first.
To do this, I recommend getting your firm set up on Google Business, which is basically a free business profile for your firm.
By doing so, you’re giving Google relevant information about your firm which helps improve your chance of ranking for popular local keywords.
For example, you can see when I search for “montreal accounting firm”, the firm I sold, Xen Accounting, pops up at the top of the search results because I optimized its Google My Business page:

Tip 2: Get Google Reviews
Getting Google reviews for your firm will serve two purposes.
First, it will help accountants like you rank more favorably in local Google search results.
According to a recent study, Google places a high emphasis on reviews when determining how to rank your firm in local search results:

Sidenote: Notice how Google also places a very high emphasis on your Google My Business profile which we covered just before this.
Second, prospective clients are more likely to select a firm that has positive reviews than one with no reviews at all. People like social proof.
And getting Google Reviews is super easy:
1) Once you sign up for a Google My Business page is live, perform a Google search for your firm. Then click the “reviews” area:

2) Then click on “write a review” on the window that pops up:

3) Copy the URL that shows in your browser
4) Then email your best clients and ask them to click the link that you copied in step 3 to complete a Google review of your firm
You can replace step 4 with some more technical automation, but that’s a good way to start!
Having reviews on your Google Business Profile is invaluable.
In fact, reviews have greatly helped one of my Future Firm Accelerate members pull in several clients through Google Business.

If you’re looking for more tips on how to improve your visibility and engagement, I recommend checking out my online coaching program, Future Firm Accelerate.
6) The Future of Accounting Includes Changing Client Expectations
Clients today value ease of use above all else.
If you want proof, a recent study indicated that millennials list seeking an advisor that’s “enjoyable to work with” topping their list of desires:

They want the Uber experience. They want easy & frictionless with everything at the push of a button.
Unfortunately, it seems that accountants and other professionals aren’t getting that message.
The same study indicates that 50% of millennials polled are looking to replace their chartered certified accountants.
Accounting service providers, like Pilot, smelled this opportunity and are trying to disrupt the industry.
In fact, Pilot is now worth $1Bn+ after Jeff Bezos’ personal investment in the company.
However, while automation and convenience are valuable, there’s a limit to how much accounting services you can automate.
The abrupt closure and sale of Bench Accounting is a clear example — proving that an ultra-streamlined model doesn’t guarantee long-term sustainability.
At the end of the day, firms need to find the right balance between making things easier for clients and charging fair prices. Being efficient is important, but lowering prices too much or automating too much can hurt a business.
The future of accounting will belong to firms that offer both convenience and real value while staying profitable.
Here are a few simple ways to do so:
Tip 1: Make Cloud Accounting De Facto
Younger generations prefer internet-first solutions, and cloud accounting software has seen significant growth in recent years.
As of 2023, according to the same Xero report I referenced earlier, 46% of practices using cloud software adopted it within the last two years, showing how quickly the industry is evolving.

The takeaway? Don’t get left behind.
Transitioning your clients to cloud accounting software cloud accounting software ensures your firm stays competitive.
Firms still using desktop software are missing the collaborative benefits that cloud based accounting solutions provide.
Tip 2: Ask for Feedback Often
The best way to know what to improve when it comes to the customer experience is to simply ask!
Accountants should be constantly asking their clients what you can be doing better.
And it doesn’t need to be complicated either.
You can simply ask them what you could do to make their lives easier when you have your annual meetings with them.
Or you can send out Net Promoter Score surveys which help assess where you are now and monitor your NPS score as you implement improvements to see if it moves the needle.
Tip 3: Map Out Your Customer Journey
Documenting every single point of interaction with your firm is a good way to identify points of friction, dissatisfaction, and inefficiency:

Source: Lucidchart
The customer journey most likely starts on your website and ends with the service being delivered and the client re-engaged.
So document each point of interaction and eliminate and/or improve the points that are painful or of no value-add.
7) Work-Life Balance Is More Important Than Ever
Let’s face it.
Working in the accounting industry has had a terrible rap when it came to achieving a balanced lifestyle.
We’ve all heard (and some have lived) the horror stories of crazy hours and awful busy seasons in public practice.
In fact, the results of a Deloitte survey which indicate that almost 50% of millennials & Gen Z report being stressed out all or most of the time:

The result?
People are quitting their accounting jobs in droves like never before.
Work-life balance for accountants needs to improve — and you can achieve this by balancing workloads and prioritizing mental health.
Here are a few ways to do that:
Tip 1: Practice Capacity Planning
Most people in firm life are overworked and stressed because of poor capacity management.
Capacity planning involves comparing an individual and firm’s available capacity at a future point in time to the work that’s assigned to them.
For example, if someone is able to work 100 hours in a given month and they have 120 hours of work assigned to them, then there’s a capacity issue that must be fixed.
You can create capacity planning reports in a spreadsheet, or you can use a tool like Teamwork:
Tip 2: Assess What You Really Want Out of Life
If you’re running an accounting firm, the tendency is to blindly grow without thinking of the consequences and whether it’s what you really want.
Take a step back and assess your personal goals first. Then make sure the direction of your business is consistent with them.
Your business strategy should align with your personal vision, not the other way around.
The future of accounting involves work that’s a little less crazy and a little more calm.
Tip 3: Implement Work From Anywhere (WFA)
A few years back, the trend in accounting was about remotely working from home.
Then the pandemic hit and working from home was no longer a discussion, but a fact of life.
And it’s clear that people are already used to working like this and the number returning to the office once things clear up will greatly reduce.
And according to a recent Deloitte survey of millennials and Gen Z, the appetite to work from home as the new norm remains strong:

The difference between working from home and working from anywhere in the world is basically nil for the business. But for the team, there’s a lot more flexibility on the table.
As such, I recommend allowing your team (and yourself) to Work from Anywhere (WFA).
Here’s a pic of my previous Tax Manager working by the pool in Mexico:

Forget Work From Home — those searching for accounting jobs want Work from Anywhere.
8) Compliance Services Are Far From Dead
The way compliance services are being delivered might be changing, and yes, more of it is being automated.
However, the high demand of ensuring compliance is not going anywhere anytime soon.
In fact, the WEF 2025 Future of Jobs Report indicates that regulatory compliance-related roles have been growing.

While the demand for compliance-related roles continues to grow, the future of accounting and compliance services is becoming more automated, technology-driven, and competitive.
As such, there are a few things to keep in mind to make sure that you’re efficient and profitable in this area:
Tip 1: Don’t Stray Too Far From Your Sweet Spot
I often see firms offering services that they probably shouldn’t be offering. These are things that they only perform a couple of times a year to only a handful of clients, like audits.
Compliance services should be viewed as a well-oiled machine where there is a set process that’s followed.
If you don’t have a good process for a compliance service and if you don’t plan on building it out, I’d argue that you shouldn’t be offering this service in the first place. Think of your client experience as well.
Tip 2: Seek Education in Accounting Technology
I often see firms offering services that they probably shouldn’t be offering. These are things that they only perform a couple of times a year to only a handful of clients, like audits.
Take compliance services, for example. These should operate like a well-oiled machine and have clear, repeatable processes.
If you lack a solid process for a compliance service and don’t plan to build one, I’d argue that you shouldn’t be offering this service in the first place. Think of your client experience as well.
I believe that firms that focus on their strengths, rather than trying to do it all, tend to be more efficient and successful.
I learned this the hard way.
I don’t consider myself good at taxes — so I shared on LinkedIn that if I had to start my firm over, I wouldn’t offer tax services at all.

Even though compliance services aren’t going anywhere, they are becoming more fully automated with businesses actively seeking to replace human accountants with machines.
In fact, the Future of Jobs report estimates that by 2030, the proportion of tasks performed predominantly by humans will decline from 47% (current) to 33%.

Someone still needs to manage the automation, though. This is where understanding how to automate becomes valuable.
Seeking to sharpen your skills in this area, therefore, becomes crucial.
Continuous professional development is no longer optional but essential for survival.
Sure, there’s a whole bunch of accounting blogs you can read, like this one (!), CPA Journal or Accounting Today, but there are other tools as well.
Luckily there are online communities for entrepreneurial, technology-forward accountants to help provide this education, including my own Future Firm Accelerate community, where members can chat about all things technology:
Tip 3: Only Accept Clients That Follow Your Process
If you want to win in the compliance game now and in the future, efficiency is key.
Earlier, we looked at standardizing processes and then leveraging automation to automate those processes.
Once you have a process in place that works, this means that clients must follow it.
For example, if you’ve built your firm around QuickBooks Online and the client wants you to use an accounting system you’ve never used before, you would reject that client.
The days of having a super customized, highly profitable compliance service are numbered.
Stick to your process, make your clients follow it, and reject the ones that don’t.
Once your accounting practices are deemed non-negotiable, the clients who will find no issues with it are those you want to have long-term.
9) Accounting Cybersecurity Threats
With the adoption of AI, automation, and cloud-based tools, cybersecurity threats have grown more sophisticated.
According to the Cybersecurity Forecast 2025 by Google, cybercriminals are now leveraging AI to automate large-scale attacks, identify vulnerabilities in interconnected systems, and bypass traditional defenses.
As a result, threats like data breaches, ransomware, and phishing scams targeting sensitive financial information are expected to grow more pervasive and damaging.
Tip 1: Backup Your Cloud Data
Many accounting firms are transitioning to cloud-based apps and storage.
To protect against potential breaches and loss of data, cloud security platforms are a must.
I use Spin.ai. It automatically backs up your files across various cloud services, which offers a strong layer of protection against cybersecurity threats.

Tip 2: Regular Training and Awareness Programs
Train your team to spot and handle cybersecurity threats like phishing and ransomware with confidence.
Regular training sessions focused on real-world scenarios and actionable steps greatly help counter emerging threats and improve your firm security.
Here at Future Firm, we use Cyvatar’s (affiliate link) platform to help keep our company secure.

Endpoint security software is installed on our company computers to monitor threats. Plus, they provide ongoing security awareness and training for our team.
The Future of Accounting – Over to You
I hope this guide on the future of accounting helped you better prepare for 2025 and beyond.
What tip did you find the most helpful?
Was there something you disagreed with?
Which tip will you implement first?




