Why shared logins cause trouble
When seats are expensive, teams share credentials. That makes it impossible to tell who changed a transaction or approved a reconciliation, and it becomes a real problem the moment a client queries an entry. Shared passwords also linger after someone leaves the firm, which is exactly the kind of access gap a careful practice wants to avoid.
With unlimited staff, each person has their own login from day one. Work is attributable, departures are clean, and nobody has to wait for a colleague to log out before they can start. The software bill stays the same whether that person works full time or two afternoons a week. Even a partner who only signs in to review can have a proper login of their own.