Accountants vs Lawyers: Who are the better listeners?

Client listening has become one of those things everyone in professional services claims to prioritise, but the reality looks very different depending on which business you are talking to, and generally, whether you’re talking to accountants or lawyers.

Both sectors know feedback matters, they just approach it in very different ways.

Structural integration vs cultural resistance

Accountancy firms have a built‑in advantage as their work is cyclical with audits, tax filings, and recurring advisory projects that create predictable moments to check in with clients. So for them, feedback becomes part of the operating system, and they’ve been doing it for some time - surveys go out, NPS scores get tracked, CRM tools nudge teams to follow up. It’s not glamorous, but it’s consistent.

Law firms, by contrast, deal in episodic, high‑stakes matters (although there are obvious triggers for listening within these, we’ll cover in another blog). That means there are not as many natural triggers for feedback and so it often depends on whether a partner is willing to do it. A stat I like to repeat a lot is from a recent Thomson Reuters report that stated that only 20% of law firm clients are ever invited to give formal feedback - even though clients spend twice as much with firms that do. The opportunity cost here is huge.

Methodology and maturity

Accountancy firms lean on structured methodologies: satisfaction tracking, benchmarking, automated loops, and performance‑linked metrics. It is systematic and embedded.

Law firms have historically relied on relationship partners to gather feedback informally. Firm Sense’s research shows this partner‑led approach is often undocumented, inconsistent, and filtered through personal bias.

But…this is where the shift is happening. Many law firms are now building proper client listening programmes with:

• centralised systems

• dedicated client listening roles

• independent interviewers

• firmwide reporting

• leadership‑backed mandates

It’s still uneven across the sector, but the direction of travel is unmistakable with law firms professionalising client listening in a way that simply didn’t exist a decade ago.

Culture change

Accountants tend to see feedback as part of quality assurance and compliance. It fits their culture and their operating rhythm.

Law firms face a tougher internal challenge. Partner reluctance remains the biggest barrier - concerns about “my client”, fear of criticism, or the belief that relationships are too delicate to involve a third party. Thomson Reuters repeatedly highlights this as a major blocker.

The culture is shifting, however. A new generation of partner and leadership is coming through the ranks that see the positives and are more open to it. Add to this the fact clients are more vocal and competitive pressure is rising; it only makes sense to put the voice of the client at the heart of business decisions. Increased private equity investment is also pushing firms to demonstrate maturity, transparency, and client‑centricity.

The biggest change to happen however is the dispersal of the myth that client listening is a form of partner appraisal. Firms are realising it is actually a relationship‑strengthening tool - one that uncovers opportunities, helping to win more work, develop teams, and set the business up for future success.

Strategic outcomes

When law firms embrace structured listening, the impact is immediate: better retention, more cross‑practice work, stronger relationships, and clearer innovation priorities.

Accountancy firms continue to use feedback to refine services, identify cross‑selling opportunities, and benchmark performance. Their maturity means they can iterate faster and align more easily across the business.

So, who’s ahead?

Accountants are still ahead, mostly because they’ve been doing it for longer and their business model forces them to be. The gap is however narrowing. Law firms are investing in proper programmes, hiring specialists, and shifting their culture. The firms that once relied solely on partner intuition are now building structured, repeatable, insight‑driven systems.

The bottom line: listening isn’t a courtesy, it’s a commercial strategy, and the firms that take it seriously are the ones clients stay with.

If you need support devising, launching, auditing, or maintaining your client listening programme, we can help, so do get in touch!