Hidden cost
Poor acoustics cause a loss of 28 minutes per day per staff member, nearly 100 hours per year. In a firm of 25 accountants billed at 90 euros excl. tax/h, the loss exceeds 220,000 euros annually, well beyond the initial fit-out budget.
Fitting out an accountancy firm: blending open space and closed offices, acoustics, client confidentiality. The Kytom method, budgets and detailed ROI.
"Blending open space and closed offices"
Poor acoustics cause a loss of 28 minutes per day per staff member, nearly 100 hours per year. In a firm of 25 accountants billed at 90 euros excl. tax/h, the loss exceeds 220,000 euros annually, well beyond the initial fit-out budget.
<a href="https://www.anact.fr/ressources" rel="noopener" target="_blank">ANACT</a> notes that 45% of employees in the accounting sector report feeling tired from ambient noise. During tax season, pressure rises by 30 to 40%: a poorly calibrated space triggers turnover and sick leave, particularly among junior profiles already scarce on the market.
Accounting professional secrecy requires confidentiality (article 226-13 of the French Penal Code). Receiving a client in a space where a competitor's files are audible exposes the firm to complaints to its professional body. The RGAA and GDPR add requirements regarding screens visible from the reception area.
Kytom designs the accountancy firm as a system of three connected zones: a confidential front office to receive clients (3 to 5 rooms of 8 to 12 m² depending on size), a collaborative middle office for teams organised by portfolio, and a focused back office for review phases. Kytom interior designers size each zone based on a usage audit carried out over 2 weeks, integrate acoustics from the design stage (partitions of at least 38 dB, class A absorbing ceilings) and select furniture from references such as Vitra or similar. Over 850 m² on average, the layout accommodates a workforce of up to 55 staff without saturation, with 11 offices able to operate in France and Spain.
Observation of client flows, acoustic measurement over 5 working days, interviews with partners, assignment managers and assistants. Deliverable: a map of uses and a confidentiality matrix by file type (micro-business, SME, mid-cap, statutory audit), validated with the firm's management.
Definition of the programme: ratio of closed offices to open space (often 40/60), number of client rooms, café area, work-study zone. Deliverable: a costed functional programme, a 12-week schedule and a detailed budget estimate item by item, validated by the partners' committee.
2D plans, photorealistic 3D views of client and staff spaces, furniture and material selection. Deliverable: a complete design file, a simulated acoustic study, signature mood boards for the firm and a firm all-trades quote committing Kytom to the final result.
Management of contractors, coordination outside tax season to preserve production, turnkey delivery with assembled furniture and operational networks. Deliverable: a completed firm, an as-built documentation file, a defects liability guarantee and a 6-month follow-up included.
"We wanted to keep the collaborative spirit of the portfolio teams while isolating partners and client appointments. The blend of closed offices and open space was calibrated down to the workstation, with no loss of usable floor area."
For a firm of 30 to 50 staff, Kytom recommends 35 to 45% closed offices (partners, assignment managers, client appointments) and 55 to 65% open space in clusters of 4 to 8 workstations, calibrated according to the share of audit assignments.
Allow for 1 room per 8 to 10 staff on average, plus a dedicated videoconferencing room. For a firm of 40 people, plan 5 to 6 spaces, including 2 that are modular for client management committees.
Acoustic partitioning of at least 38 dB, class A absorbing ceilings, screens oriented away from circulation routes and phone booths for confidential calls. Kytom integrates these elements from the design stage, validated by measurement after delivery.
Not advisable between January and May. Kytom schedules 78% of accounting projects between June and November, with phasing in 2 or 3 stages if necessary to maintain teams' production on site.
Between 540,000 and 960,000 euros excl. tax depending on the level of finish, the acoustics required and the furniture selected. Partitioning accounts for 18 to 25%, furniture 25 to 35%, technical works packages 20 to 28%.
Plan for 12 to 18% of dedicated flex workstations, ideally near assignment managers to encourage knowledge transfer. Furniture identical to the rest of the open space, no relegated zone, a sign of employer attractiveness.