I get the impression the answer is: nowhere! They're not going anywhere.
At least, that's the impression we're getting as we try to recruit qualified and part-qualified staff. Either they don't want to work in this part of the country - which I find hard to believe as it's a big lifestyle choice for many people in the South West - or there simply aren't that many candidates out there to start with.
I recall a few years back that the big firms cut back on graduate training for a while, so maybe that's now feeding through as a shortage of qualified staff. It would make sense that firms are doing their best to keep them now, so demand is starting to exceed supply. Or maybe, for the same reason, larger firms are paying over the odds to keep their staff so smaller firms like ours can't compete.
Either way, we're having real difficulty attracting good staff in this part of the world. Hopefully it's just a blip in the recruitment market, after all summer is only just over and the kids haven't been long back at school. With any luck a few more candidates will start looking for new positions as we move towards Christmas. If not, we're going to have to find some creative ways to cover audits around the end of the year and make sure we're not too exposed when the majority of the accounts and tax teams get their heads down to move the self assessment mountain.