I find that most CPA firms are fairly generous, however, the amount and the “rules” surrounding PTO vary greatly.
In CPA firms, before the “people are so valuable” days, many of us had a use it or lose it policy. However, accountants being expert procrastinators, never seemed to be able to take all of their vacation. So, as we developed our “best place to work” mindset, we allowed a significant amount of PTO hours to be carried forward to the future (many firms granted 80 hours or so to be carried over – sort of a time bank in case of emergency).
New employees used to have to earn their vacation days by working for a period of time, usually a year. As the competition for good people heated up, firms began offering at least 3 weeks vacation/PTO the day the new college graduate walked in the door.