There are some very onerous rules for falsifying time reports and charging clients based on those reports.
As a CPA firm, we track every .25 hours of our day...every day.
Of course you can charge bad time in the office as well as outside the office...but I am curious how many really put in the 8-12 hour days CPA firms are looking for, especially during busy season.
Probably why there is a big need for CPAs right now. The current generation has no interest in putting in that many hours behind a desk.