How does an associate become certified in the firm's methods?

Why does the track start with a test?

Because an associate's time is the firm's scarcest resource and the least respectful thing we can do with it is teach someone what they already know. The pre-assessment comes before any lesson. Where an associate already shows the method, the track takes that as read. Where they do not, the lesson is there.

That is also why I describe the track as "prove what you know, then learn what you need." The order is the point.

What do the three modules cover?

The memo in force. Check the period before the figure. The lesson uses our fictional equipment expensing memos: Tax Advisory Memo TA-26-04 is in force for tax years beginning in 2026 with the fictional limit 1,250,000; it names Tax Advisory Memo TA-25-02, which used 1,160,000, as superseded. The drill asks which memo is in force, what the current figure is, what must accompany the figure in a client memo, and who reviews qualification. The answers are the memo, the figure, the source and section, and Rohan Mehta.

Matter isolation and research. Halden Foods is matter 2041 and Orrin Marine is matter 2057. Their working papers have separate team grants. Elena Marsh's research note is readable by her and the Halden matter team. The methods handbook is readable by everyone. A blocked document is a gap to be named, not a fact to be reconstructed.

Signed scope and capacity. The Halden letter: fixed fee, 25% deposit on signature, net 21. The Orrin plan: one partner 10%, one senior 40%, two associates 60%, over 9 weeks. A request outside signed scope gets a written change approved before work starts.

How long does each module take?

Each lesson is written to be read in under ten minutes. The modules are short because the methods are short. What takes time is applying them under pressure, which is what the review and our practice sessions are for.

What is in the review?

The Associate methods review is a timed assessment with a pass mark of 80% and a limit of 25 minutes. It uses five question formats so that recall alone will not get an associate through. One asks which memo is in force. One asks which items belong in an engagement scope, and expects deliverables, exclusions and reviewer, and not an unlimited commitment. One asks the candidate to order the new-matter process: conflicts clearance, signed letter, capacity confirmation, work and review. One is a written answer about a client asking for work outside the letter. One is a scenario: the client wants more modelling before the board call, handle the request.

The written and scenario answers are judged against a short rubric. A full answer names the signed scope, the written change and partner approval before capacity is committed. An answer that promises the work now and sorts out the fee later scores nothing, however fluent it is.

Where does the track live?

In our workspace. The firm runs its learning and its knowledge on the same platform, Vera by UnicornIQ, which is why the lesson on the memo in force can send an associate to the actual memo, and why the pre-assessment, the modules and the review sit beside the documents they are about. June Okafor administers the learning side. The track is assigned to every associate; the Engagement terms refresher, a shorter path on the same commercial terms, is assigned to associates and practice operations, and June completed it herself.

What does the badge mean, and what does it not?

The badge is called Larkspur & Vance Certified Associate. It means the holder has shown source selection, scope, staffing and isolation to the firm's standard. It does not mean the holder is now unsupervised on client conclusions. The engagement partner still approves client-facing advice; Rohan still reviews tax qualification. Certification is the point at which an associate works independently on the method. Release is still a partner's decision.

Elena is at the start of this track as I write, with the pre-assessment ahead of her. The research she did for the Halden board call is a good sign. The badge, when it comes, will be hers to earn.

Q&A

The questions associates ask most about the certification track are answered below.

Last updated 1 October 2026.