In the dynamic field of accounting, where technical proficiency is highly valued, many talented individuals are elevated to mid-level management positions. However, a critical oversight often occurs as firms focus on technical education for managers while neglecting the essential skills needed to lead and retain a team effectively. This guide addresses the pivotal issue of retaining the firm's "middle," encompassing not only those with managerial titles but also future leaders and potential partners. Diving into the difference between leadership and management, the guide provides insights into firm practices and attitudes toward mid-level managers, offering strategies to foster their growth and retention. AICPA members consistently identify talent retention as a top concern, making this guide a valuable resource for firms aiming to tackle this challenge head-on. By understanding the root causes of retention issues and implementing targeted strategies, accounting firms can pave the way for positive progress in developing their managerial talent.