The audit busy season is notorious for the long hours needed by audit employees, and the tremendous amount of work and effort is given to complete an audit on time. The thesis seeks to explain the manager and employee perspective of the audit busy season and examine the practice's turnover rate. The study wants to analyze the effects the busy season has on audit employees. Employee turnover rates are at 10.7% as of 2018 (Nickerson and Hall). Are more audit associates switching from public to private accounting? The thesis wants to dive into the employee and employer's perspective and analyze why turnover is high. The thesis also wants to give insight to students who are looking to start a career in accounting.