SalaryGuide RobertHalf 2013 US

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2013 Salary Guide
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43
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TEAMWORK HNOLOGY GOAL O V E R V I E W 1

From the Chairman Using the Guide The Hiring Environment Accounting and Finance Salaries Customizing Salaries for Local Markets The Advantages of a Flexible Staffing Approach Robert Half: Your Staffing Expert Office Locations
Table of NNECTIONS ContentsPEOPLE
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SKILLS XBRL
From the Chairman

Dear colleague: Money may not be the sole reason employees choose to join or stay with your firm, but its certainly one of their key considerations. As the employment market changes, and accounting and finance professionals roles and skill sets continue to evolve, keeping current with salary trends can be challenging. Employers need staff who understand what the firms financial data mean to the organization and how to use the information to shape business decisions. In addition, accountants must possess strong interpersonal skills and be able to build successful business relationships, connecting with people across the office and, in some cases, around the world. To help you with your compensation decisions, we are pleased to provide the 2013 Salary Guide. Each year, the guide offers the latest projections on starting salaries in accounting and finance, as well as insights into current hiring, retention and staff management trends. We hope you find the 2013 Salary Guide useful. For additional compensation and hiring research, please visit our Salary Center at roberthalf.com/salarycenter. Sincerely,
Max Messmer Chairman and CEO Robert Half International
1 2013 Salary Guide Robert Half
Using the Guide

The 2013 Salary Guide from Robert Half gives you quick access to the latest salary data from the people who understand accounting and finance staffing best. Our information sources include:
Our recruiting and staffing professionals who specialize in accounting and finance and make thousands of fulltime and interim placements each year Robert Halfs comprehensive analysis of current and future hiring trends Exclusive workplace research we conduct regularly among chief financial officers (CFOs), senior managers and employees at organizations throughout the United States Our Salary Guide includes projected starting salary ranges for more than 350 accounting and finance positions. The figures in the guide are national averages but can be adjusted for more than 135 markets across the United States using the local variance information beginning on Page 23. The salary ranges represent starting compensation only, because factors such as service time and work ethic make ongoing pay difficult to measure. Bonuses, incentives and other forms of compensation, such as benefits and retirement packages, also are not taken into account. For more than 60 years, we have published a new guide annually to ensure our data reflect the most recent employment trends. Employers, job seekers, academic institutions, professional associations and the media rely on the information in the Salary Guide. In addition, the U.S. Department of Labors Bureau of Labor Statistics has cited it when compiling the Occupational Outlook Handbook.
Visit the Robert Half Salary Center and access our Salary Calculator at roberthalf.com/salarycenter.
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The Hiring Environment

Hiring has taken on greater urgency as more firms realize they need to add staff to achieve growth objectives. Many employers have reached the limit of what they can achieve with existing staff. They are looking for professionals who can fill roles that complement their teams and, perhaps most critically, support expansion. Still, some businesses are taking a conservative approach to hiring. While a degree of caution is necessary to avoid overhiring, companies that do not move quickly enough are losing out on promising candidates. Already, talent shortages are emerging for positions such as financial analyst and senior accountant.
Firms are looking for professionals who can fill roles that complement their teams and, perhaps most critically, support expansion.
Growth Leadership Adapt
Strategy
Pivot tables
Customer service
Adviser
Connections
Collaboration
ERP Tax Technology Reconciliations ership Soft skills Negotiation Pivot tables Collaboration Compliance Connections Relationships
4
Audits
XBRLAccounting Leadership Adviser GAAP
A Tale of Two Job Markets: Recruiting Challenges Intensify

The changing employment landscape frequently comes as a surprise to businesses looking to add staff. Many are having difficulty finding people with the specialized talents they need. Theyre realizing there are two job markets at play: While general unemployment remains high, universitydegreed workers with specialized skills are experiencing low unemployment. In fact, unemployment rates in areas such as accounting and auditing and financial analysis are frequently well below the national average.
43
Relationships Soft skills StrategyNegotiation
Management Business acumen
ERP Technology
4 7 3 5
2
Tax
Compliance
Audits
Accounting
6 + 4
Well-rounded Global
Regulations
Spreadsheets
7 3 1
Strategic decision making
Management
#
6 3 2
1
ntegrity
Budget
97 3 5
Relationships
87
Pivot tables
4
6
Accounting XBRLCollaboration Adviser

8
Soft skills Regulations
To help address staffing shortfalls and alleviate the workloads of their full-time teams, companies are turning to temporary and project-based professionals while they ride out the economic recovery. In addition, a growing number of employers are using temporary-to-hire arrangements as a means of evaluating workers for full-time positions.
9 43
4
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Well-rounded
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General ledger Global Connections Accounting Regulations
2 9 +
5
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26
7 27
Communication
AuditsGlobal Relationships
Delaying the hiring process too much can also affect the morale and retention of existing employees who may feel theyve waited long enough for reinforcements. Voluntary turnover is rising as professionals feel more confident about leaving for other opportunities, and in-demand professionals often are receiving salary increases when changing jobs.
Connections
6 #
Negotiation Year-end Audits

4
Tax Strategy
4 38 +
3 5 97 2 2
THE HiRinG EnviROnMEnT
Employers must offer competitive salaries to hire top professionals. Signing bonuses are reappearing in some markets as a way to secure candidates. Annual and discretionary bonuses, promotions, training and development opportunities, and flexible schedules also have proved to be effective tools for attracting and retaining sought-after talent.
Unemployment rates in areas such as accounting and auditing and financial analysis are frequently well below the national average.
To guard against turnover, companies need to reward their best people now, not after they receive another job offer. Counteroffers are becoming increasingly common, but most employers would rather not have to extend one since this strategy has proved ineffective and damaging to staff morale.
Where the Jobs Are

Employers are shifting their hiring focus toward core accounting roles and positions that support business growth. Financial analysts and business systems analysts are in especially strong demand, as are experienced accountants who can help companies manage business expansion opportunities. Entry-level hiring also is picking up, as firms show renewed interest in professionals in the early stages of their careers, hoping these employees will grow with the organization. When hiring for these roles, employers often seek candidates with previous work experience, either through internships or part-time jobs during college.
In-Demand Credentials and Skills

The certified public accountant (CPA) designation continues to inspire confidence in employers and remains the most frequently requested and versatile credential. CPAs who have experience with a Big Four accounting firm are in particularly high demand. As technology and finance continue to overlap, the certified information systems auditor (CISA) designation is increasingly sought. Other valued certifications include the chartered financial analyst (CFA), certified internal auditor (CIA), certified management accountant (CMA), chartered global management accountant (CGMA) and certified payroll professional (CPP).
CFOs were asked, How important is it for entry-level accounting and finance professionals to have gained work experience in the field while in college? Their responses:
Very important
26%
65%
Somewhat important
Not at all important
3% 6%
Somewhat unimportant
Source: Robert Half survey of more than 1,400 CFOs
A masters degree in business administration (MBA) remains valuable for senior finance and analyst roles. For entry-level accounting positions, a degree in accounting is more important than ever. Prospective employers also are taking a closer look at grade point averages and campus involvement when evaluating early career professionals. Candidates with technology skills remain in demand. Advanced knowledge of Microsoft Excel and Access is valued by employers across the board. Companies also seek professionals who can assist with upgrades of the most widely used enterprise resource planning (ERP) systems. Experience with software packages such as Microsoft Dynamics GP (formerly Great Plains) and QuickBooks is often requested by small and midsize firms. Other sought-after skills include financial reporting and analysis, forecasting, and budgeting. Organizations also look for accounting and finance professionals with outstanding interpersonal abilities. Employers need staff skilled at communicating financial information using a variety of media for diverse audiences.
The CPA designation continues to inspire confidence in employers and remains the most frequently requested and versatile credential.
Positions in Demand
Financial analysts Demand for financial analysts exceeds the supply in some cases. Companies place a premium on business-savvy analysts who can help identify trends in financial data and offer timely input for decision making. Candidates with strong communication skills and an MBA are highly sought. Business systems analysts Employers are working with business systems analysts to support better decision making by enhancing their financial systems. As firms continue to upgrade their information technology (IT) infrastructures, demand is accelerating for professionals who are familiar with company-specific ERP systems and possess finance and technology expertise. Accountants Companies seek accountants at the staff, senior and manager levels. Demand is especially strong for those with at least three years of experience and a CPA designation. Many firms that lost midlevel staff in recent years due to cutbacks or attrition are eager to groom new hires for future leadership roles. Compliance officers With the regulatory environment constantly evolving, businesses need compliance officers to oversee activities and report directly to top management. A law degree is often required for executive positions, as are strong leadership and communication skills. Auditors Demand is growing for auditors in public accounting and industry. Companies have a need for auditing services related to compliance and lending requirements, as well as due diligence reviews. IT auditors Individuals who understand the interrelation between IT audit procedures and business process controls and risks are highly sought. Cost accountants Demand is steady for skilled cost accountants who can help companies minimize costs by merging accounting and analysis skills in a manufacturing environment. Controllers As they rebuild their finance-function infrastructures, growth-focused companies continue to hire for this critical role.
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Spotlight on Healthcare
A broad set of factors is driving growth in the healthcare field, and employers are hiring to keep pace with the changes. Organizations need accounting and finance staff who can help manage and support new technical requirements, regulatory mandates and growth objectives. Perhaps the biggest trend driving hiring is the move to the value-based reimbursement model. In particular, facilities need financial professionals with technology expertise who can manage the resulting changes to their systems. Another major factor influencing employment is the meaningful use regulation, a component of the Health Information Technology for Economic and Clinical Health (HITECH) Act. Healthcare organizations need senior-level finance professionals to complete operational assessments and determine financing for electronic medical records systems implementations and upgrades. The move to ICD-10 also is contributing to employment growth. As healthcare organizations, health insurance companies and medical practices all shift to the updated classification system, there will be demand for experienced finance personnel with expertise in areas such as revenue analysis, chargecapture analysis, and billing and coding compliance. Throughout the industry, there is demand for compliance professionals who can help their firms meet evolving mandates and keep the business current with changes to Medicare and Medicaid. In addition, revenue analysts are needed to decipher financial data and identify potential problem areas, and project managers are in increased demand to handle initiatives related to electronic medical records. Organizations across the industry will be affected by the Affordable Care Act and have begun assessing how the resulting requirements affect their businesses. To comply with the provisions of the law, firms will need compliance specialists, as well as finance professionals who can assess potential tax penalties and credits.
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Public Accounting Overview

Increased demand from businesses for accounting, audit and tax services is fueling hiring in public accounting. Firms of all sizes are looking to expand practice areas and pursue new market segments. Demand is especially strong for audit and tax professionals. Specialty areas seeing more hiring activity include IT audit, business valuation and forensic accounting. Firms generally seek candidates with at least three to five years of experience, but recruiting of entry-level professionals is not uncommon.
To vie for talent, accounting firms are improving compensation, but they may need to further enhance their efforts.
Although public accounting firms have a growing demand for staff, they are competing with businesses that also have a renewed interest in adding people with some of the same sought-after skills. To vie for talent, accounting firms are improving compensation, but they may need to further enhance their efforts. Retention deserves special attention as experienced accountants who feel overworked and undercompensated may begin to consider private industry jobs that can boast higher salaries and better work/life balance. In addition to offering competitive pay, public accounting firms are working to attract and retain top performers by promoting opportunities for career growth and a team-oriented work environment.
Financial Services Trends

Financial services hiring is showing gradual improvement, with investment management firms and retail and commercial banks all adding staff. Within investment banking, firms are shifting their focus to adding personnel in compliance positions. Brokerage and investment management institutions have seen a steady increase in hiring for some time, with boutique asset-management firms and hedge funds particularly active. Some of the greatest demand is for trade support and operations professionals, predominantly across fixed-income and derivative-asset classes. When hiring for operations positions, firms seek
candidates who can improve processes and document and implement the required changes. There is notable demand for professionals who have obtained the Series 7 license. Spurred by low interest rates, the retail and commercial lending environments have improved, which has led to demand for relationship managers from community, commercial and private banks. Operations professionals are needed to support renewed consumer loan activity, especially mortgage lending and refinancing. Roles related to loan origination, underwriting and credit processing are among those steadily being added. While in many instances investment banking firms are trying to contain personnel costs, they are nonetheless hiring for risk and compliance positions. Banks are expanding their market, credit and regulatory risk teams to safeguard their businesses from the volatile trading environment. Compliance-focused professionals are needed to interpret continuously evolving regulatory requirements for their firms and implement processes to ensure these mandates are met. Laws such as the Dodd-Frank Act and the Foreign Account Tax Compliance Act are likely to lead to continued compliance-related hiring. In addition, the adoption of new trading platforms has fueled demand at banks for business analysts and product subject-matter experts. Among financial institutions, the competition for skilled accounting and finance staff has intensified. Accountants are sought to manage finance transformation, regulatory accounting and cost-control efforts. As the internal finance function has taken on a more strategic and consultative role within financial services, employers need professionals with commercial accounting skills to assist with budgeting, forecasting and business planning. Salaries in the financial sector are rebounding, and top candidates in high-demand specialties are receiving multiple job offers. Employers are seeing the need to be more flexible in negotiations and are increasingly willing to sweeten their compensation packages to land the most in-demand candidates, who are in short supply in many markets.
Accounting and Finance Salaries

CORPORATE ACCOUNTING
Title/Experience 2012
a
2013
% Change
Chief Financial Officer

$500+ $250 to $500 $100 to $250 $50 to $100 To $50
Company Sales in Millions
$ $ $ $ $
275,000 189,750 132,750 110,000 96,750
$ $ $ $ $
411,000 275,250 190,500 154,500 136,000
$ $ $ $ $
280,500 194,500 137,250 113,500 99,000 -
$ $ $ $ $
430,250 287,250 198,000 160,750 142,000
3.6% 3.6% 3.7% 3.7% 3.5%
(The above category assumes there is a corporate controller who reports to the CFO.)
Treasurer
$500+ $250 to $500 $100 to $250 $50 to $100 To $50
$ $ $ $ $
a
273,000 189,500 129,000 109,000 94,500 215,500 175,000 133,500 109,000 86,750
$ $ $ $ $ $ $ $ $ $
407,250 272,000 184,500 150,750 130,250 340,750 260,250 185,750 149,750 121,000
$ $ $ $ $ $ $ $ $ $ $ $ $ $ $
278,000 193,500 131,750 111,250 96,250 219,500 178,500 137,000 112,000 89,250 149,500 128,500 110,250 101,000 90,250
$ $ $ $ $ $ $ $ $ $ $ $ $ $ $
422,000 281,250 190,750 155,500 134,500 352,250 268,000 192,250 155,250 125,500 222,750 188,000 153,000 136,250 118,500
2.9% 2.9% 2.9% 2.7% 2.7% 2.8% 2.6% 3.1% 3.3% 3.4% 4.0% 3.8% 3.6% 3.4% 3.5% 3.3% 3.4% 3.3% 3.6% 3.6% 3.3% 3.5% 3.5% 3.6% 3.4%
Vice President of Finance

$500+ $250 to $500 $100 to $250 $50 to $100 To $50
$ $ $ $ $
a
Director of Finance
$500+ $250 to $500 $100 to $250 $50 to $100 To $50 $500+ $250 to $500 $100 to $250 $50 to $100 To $50 $500+ $250 to $500 $100 to $250 $50 to $100 To $50
$ 144,500 - $ 213,500 $ 124,500 - $ 180,500 $ 106,250 - $ 147,750 $ 98,000 - $ 131,500 $ 87,500 - $ 114,250 $ 136,750 - $ 192,000 $ 121,250 - $ 168,250 $ 102,000 - $ 134,750 $ 89,500 - $ 120,000 $ 77,750 - $ 105,250 $ $ $ $ $ 140,000 129,500 116,500 103,000 89,500 $ $ $ $ $ 196,750 169,000 152,250 135,000 118,000
Director of Accounting Company Sales in Millions

$ 140,250 - $ 199,250 $ 125,000 - $ 174,250 $ 105,250 - $ 139,250 $ 92,250 - $ 124,750 $ 80,000 - $ 109,500 $ $ $ $ $ 143,500 133,250 120,000 106,000 92,500 $ $ $ $ $ 204,250 175,750 158,250 140,500 122,000
Director of Financial Reporting Company Sales in Millions
a. Bonuses and incentives reflect an increasingly large part of overall pay at this level and are not included in the salary ranges listed above. Advanced degrees or professional certifications also are assumed at this level. Unless otherwise noted (see footnote a), add 5-10 percent for graduate degrees or professional certifications. The figures listed on Pages 10-22 are average national starting salaries. To calculate the appropriate salary range for your market, please refer to the local variance information beginning on Page 23.
ACCOUnTinG And FinAnCE SALARiES
Title/Experience 2012
a
2013
% Change
Corporate Controller
$500+ $250 to $500 $100 to $250 $50 to $100 To $50
$ $ $ $ $ $ $ $ $ $
a
142,750 128,000 110,750 95,000 82,750 135,750 113,000 97,500 80,000 69,000 129,000 117,250 103,250 91,250 79,750 105,000 95,000 79,000 67,000 56,000 102,750 92,500 79,250 65,750 55,250
$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $
199,000 169,000 144,750 126,500 110,250 183,250 153,500 129,250 110,250 95,000 171,000 152,750 132,500 117,250 106,000 142,250 123,500 102,250 88,750 78,000 142,750 123,000 102,250 88,750 77,250
$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $
147,000 131,750 114,250 98,000 85,750 140,500 116,750 100,750 82,500 71,500 132,750 121,000 107,000 94,250 82,250 108,500 98,500 82,000 69,500 58,250 106,000 96,000 82,000 68,250 57,500
$ $ $ $ $ $ $ $ $ $ $ $ $ $ $
207,750 176,000 150,250 131,750 114,500 192,500 160,500 135,000 116,000 99,750 179,250 159,000 138,250 122,500 111,250
3.8% 3.6% 3.5% 3.7% 3.8% 4.4% 4.0% 4.0% 4.3% 4.4% 4.0% 3.7% 4.0% 4.0% 4.2% 4.0% 4.3% 4.3% 4.2% 4.5% 3.6% 3.9% 4.0% 4.2% 4.0% 3.4% 3.6% 3.7% 3.9%
Controller
$500+ $250 to $500 $100 to $250 $50 to $100 To $50
Divisional Controller
$500+ $250 to $500 $100 to $250 $50 to $100 To $50
$ $ $ $ $
a
Assistant Controller
$500+ $250 to $500 $100 to $250 $50 to $100 To $50 $500+ $250 to $500 $100 to $250 $50 to $100 To $50
$ $ $ $ $ $ $ $ $ $
$ 148,750 $ 129,500 $ 107,000 $ 92,750 $ 81,750 $ 148,250 $ 128,000 $ 106,750 $ 92,750 $ 80,250
Assistant Treasurer Company Sales in Millions
Tax Director
$250+ $100 to $250
$ 142,000 - $ 233,500 $ 104,500 - $ 156,750 $ 100,250 - $ 142,500 $ 79,500 - $ 110,750
$ 146,500 - $ 241,750 $ 107,750 - $ 163,000 $ 103,250 - $ 148,500 $ 82,000 - $ 115,750
Tax Manager Company Sales in Millions

$250+ $50 to $250
(This is a senior management position. The tax manager titles on Page 14 are line-manager positions.)
a. Bonuses and incentives reflect an increasingly large part of overall pay at this level and are not included in the salary ranges listed above. Advanced degrees or professional certifications also are assumed at this level. Unless otherwise noted (see footnote a), add 5-10 percent for graduate degrees or professional certifications.
Title/Experience 2012 2013 % Change
Compliance Large Companies b

Chief Compliance Officer Compliance Director Compliance Officer Senior Compliance Analyst Compliance Analyst $ 153,750 $ 125,250 $ 100,000 $ 77,250 $ 60,250 $ 128,500 $ 108,750 $ 89,250 $ 68,750 $ 56,250 $ 105,000 $ 89,750 $ 74,000 $ 60,500 $ 48,500 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 214,250 170,750 132,500 99,750 79,750 174,250 143,750 118,500 91,000 74,750 139,250 117,750 96,250 79,000 64,500 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 157,750 129,500 102,750 79,500 62,000 132,250 112,250 92,250 71,250 58,250 108,000 92,750 76,500 62,500 50,000 $ $ $ $ $ 223,250 177,750 138,250 104,000 83,000 3.5% 3.8% 3.7% 3.7% 3.6% 3.9% 3.9% 3.9% 4.2% 3.8% 3.7% 4.0% 4.3% 4.1% 3.8%
Compliance Midsize Companies b

Chief Compliance Officer Compliance Director Compliance Officer Senior Compliance Analyst Compliance Analyst $ 182,250 $ 150,000 $ 123,500 $ 95,250 $ 77,750 $ 145,250 $ 123,000 $ 101,000 $ 82,750 $ 67,250
Compliance Small Companies b

Chief Compliance Officer Compliance Director Compliance Officer Senior Compliance Analyst Compliance Analyst
Chief Audit Executive/Vice President, Internal Audit/Internal Audit Director

$500+ $250 to $500 $100 to $250 $ 156,750 - $ 241,000 $ 123,500 - $ 177,750 $ 102,500 - $ 141,000 $ $ $ $ $ $ $ $ 90,000 71,750 55,000 46,000 78,750 65,000 51,000 44,000 $ $ $ $ $ $ $ $ 127,000 94,000 73,500 57,750 106,250 84,250 69,000 55,750 $ 161,500 - $ 249,750 $ 127,500 - $ 184,500 $ 105,500 - $ 146,750 $ $ $ $ $ $ $ $ 93,000 73,750 56,750 47,500 81,500 67,500 52,750 45,500 $ 132,250 $ 98,500 $ 77,000 $ 60,250 $ 111,000 $ 88,250 $ 72,250 $ 58,250 3.4% 3.6% 3.6% 3.8% 3.9% 4.1% 3.9% 4.1% 4.4% 4.2% 4.0%
Internal Auditor Large Companies b

Manager Senior 1 to 3 Years Up to 1 Year
Internal Auditor Midsize Companies b

b. Large companies = $250+ million in sales Midsize companies = $25 million to $250 million in sales Small companies = up to $25 million in sales Unless otherwise noted (see footnote a), add 5-10 percent for graduate degrees or professional certifications.
IT Auditor Large Companies b

Manager Senior 1 to 3 Years Up to 1 Year $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 99,000 85,750 64,000 53,500 91,750 76,250 60,250 49,250 98,750 77,750 59,000 47,500 89,000 70,750 56,000 45,000 75,500 60,250 47,250 39,750 65,500 54,250 43,250 37,500 59,500 49,500 39,750 35,250 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 140,250 111,750 85,750 68,000 124,000 97,750 78,500 63,250 131,000 97,250 74,750 58,500 113,250 87,750 68,750 55,250 104,250 79,250 62,000 49,500 87,000 71,250 58,000 47,000 78,500 63,750 52,750 42,750 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 102,000 88,250 65,750 55,250 94,750 79,000 62,250 50,750 100,750 79,500 60,500 48,500 91,000 72,250 57,500 46,000 77,750 62,250 49,000 41,000 68,000 56,250 45,000 38,500 61,500 51,250 41,000 36,250 $ 146,250 $ 116,250 $ 89,500 $ 70,500 $ 130,000 $ 101,750 $ 82,000 $ 65,750 $ 136,750 $ 101,250 $ 77,750 $ 60,750 $ 118,250 $ 91,500 $ 71,500 $ 57,250 $ 109,250 $ 82,750 $ 65,000 $ 51,750 $ $ $ $ $ $ $ $ 90,750 74,250 60,750 49,250 82,500 66,750 55,500 44,750 3.8% 3.5% 3.7% 3.5% 4.2% 3.9% 4.0% 3.6% 3.4% 3.3% 3.4% 3.1% 3.5% 3.3% 3.4% 3.0% 4.0% 3.9% 4.3% 3.9% 4.1% 4.0% 4.4% 3.8% 4.3% 4.2% 4.3% 3.8%
IT Auditor Midsize Companies b

Financial Reporting Large Companies b

Financial Reporting Midsize Companies b

General Accountant Large Companies b

Manager Senior 1 to 3 Years Up to 1 Year Manager Senior 1 to 3 Years Up to 1 Year
General Accountant Midsize Companies b
General Accountant Small Companies b

Cost Accountant Large Companies b

Manager Senior 1 to 3 Years Up to 1 Year $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 76,750 62,000 48,750 41,750 67,750 56,250 45,000 40,000 83,250 67,250 50,000 42,750 71,750 56,750 47,500 41,500 84,250 68,500 51,750 42,500 74,750 62,500 48,500 40,750 64,750 53,750 44,000 38,000 $ 103,750 $ 81,250 $ 63,000 $ 51,500 $ $ $ $ 89,750 72,750 59,500 49,000 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 79,250 64,250 50,500 43,000 70,500 58,250 46,750 41,250 85,750 69,750 51,500 44,000 73,750 58,750 49,000 42,750 86,750 70,500 53,500 43,750 77,000 64,500 50,250 42,000 67,250 55,500 45,500 39,250 $ 108,500 $ 85,000 $ 66,000 $ 53,750 $ $ $ $ 93,500 75,750 62,250 51,250 4.0% 4.2% 4.3% 3.8% 4.1% 3.9% 4.3% 3.9% 3.9% 4.2% 4.3% 3.9% 3.7% 3.9% 3.9% 3.8% 3.9% 4.3% 4.1% 3.9% 3.9% 3.8% 4.0% 3.9% 4.0% 3.8% 4.2% 3.9%
Cost Accountant Midsize Companies b

Tax Accountant Large Companies b

Manager Senior 1 to 3 Years Up to 1 Year $ 114,750 $ 86,000 $ 67,250 $ 53,500 $ $ $ $ 96,750 76,750 61,750 51,000 $ 120,000 $ 90,000 $ 70,750 $ 56,000 $ 101,000 $ 80,000 $ 64,500 $ 53,250 $ 119,750 $ 93,750 $ 72,750 $ 56,250 $ 103,500 $ 84,750 $ 67,250 $ 52,250 $ $ $ $ 87,250 73,000 59,500 47,750
Tax Accountant Midsize Companies b

Financial Analyst Large Companies b

Manager Senior 1 to 3 Years Up to 1 Year $ 114,500 $ 89,000 $ 69,500 $ 53,750 $ $ $ $ $ $ $ $ 99,000 81,250 64,500 50,000 83,750 70,000 56,750 45,750
Financial Analyst Midsize Companies b

Financial Analyst Small Companies b

Budget Analyst Large Companies b

Manager Senior 1 to 3 Years Up to 1 Year $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 81,250 67,000 50,500 41,250 73,500 61,000 47,750 40,250 62,250 52,000 42,250 36,750 82,250 67,750 50,750 41,750 73,750 61,250 48,250 40,000 62,750 52,250 43,000 36,750 81,250 67,000 51,250 41,750 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 111,750 85,750 68,250 53,250 96,750 78,750 63,500 49,250 82,500 68,500 56,750 45,500 112,500 86,750 68,750 53,000 96,750 79,000 62,500 49,500 82,750 68,750 57,250 46,000 111,250 86,500 68,500 53,500 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 83,250 68,750 51,750 42,500 75,750 63,000 49,250 41,250 64,000 53,750 43,750 37,750 84,750 69,500 52,250 42,750 75,750 63,000 49,750 41,000 64,500 53,750 44,250 37,500 83,250 69,000 53,000 42,750 $ 116,500 $ 89,500 $ 71,250 $ 55,250 $ 100,750 $ 82,250 $ 66,250 $ 51,250 $ 85,750 $ 71,000 $ 58,750 $ 47,250 $ 117,000 $ 90,500 $ 71,250 $ 55,000 $ 100,750 $ 82,000 $ 64,750 $ 51,250 $ 86,250 $ 71,500 $ 59,500 $ 47,750 $ 116,750 $ 90,250 $ 71,000 $ 55,500 3.5% 3.6% 3.6% 3.4% 3.7% 3.9% 3.8% 3.4% 3.5% 3.5% 3.5% 3.3% 3.6% 3.6% 3.3% 3.2% 3.5% 3.4% 3.4% 3.1% 3.6% 3.5% 3.5% 3.0% 3.9% 3.7% 3.5% 3.1%
Budget Analyst Midsize Companies b

Budget Analyst Small Companies b

Treasury Analyst Large Companies b

Treasury Analyst Midsize Companies b

Treasury Analyst Small Companies b

Cost Analyst Large Companies b

Cost Analyst Midsize Companies b

Manager Senior 1 to 3 Years Up to 1 Year $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 73,250 60,250 47,500 40,000 63,000 52,750 42,750 37,000 81,000 68,500 52,500 44,250 80,750 68,500 52,750 44,250 $ $ $ $ $ $ $ $ 96,000 79,500 63,250 49,500 83,000 68,500 56,750 45,750 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 75,000 62,250 48,500 41,000 64,750 54,000 44,000 37,750 83,500 70,750 54,250 45,500 83,250 70,750 54,500 45,500 $ 100,250 $ 82,250 $ 66,000 $ 51,250 $ $ $ $ 86,750 71,500 59,000 47,500 3.5% 3.4% 3.4% 3.1% 3.8% 3.5% 3.5% 3.0% 4.4% 4.0% 4.2% 3.4% 4.1% 3.6% 3.4% 3.4% 3.3% 3.7% 3.7% 3.3% 3.2% 3.8% 3.8% 3.2% 3.6% 3.8% 3.3%
Cost Analyst Small Companies b

Business Analyst Large Companies b

Manager Senior 1 to 3 Years Up to 1 Year $ 107,250 $ 89,250 $ 72,000 $ 57,250 $ 106,750 $ 89,250 $ 71,500 $ 57,250 $ 113,000 $ 93,250 $ 75,500 $ 59,500 $ 112,000 $ 92,750 $ 74,000 $ 59,500
Business Analyst Midsize Companies b

Forensic Accountant All Companies

Forensic Accountant Credit Manager/Supervisor Assistant Credit Manager Credit/Collections Analyst Credit/Collections Clerk Credit Manager/Supervisor Assistant Credit Manager Credit/Collections Clerk Credit Manager/Supervisor Assistant Credit Manager Credit/Collections Clerk $ 63,000 - $ 102,000
b
$ 64,500 - $ 106,000 $ $ $ $ 68,250 53,000 42,250 34,250 $ $ $ $ 99,000 74,750 59,250 45,750 77,000 59,500 42,500 64,000 51,250 39,750
Operational Support: Credit & Collections Large Companies

$ $ $ $ 66,500 51,500 41,250 33,250 $ $ $ $
94,750 71,750 57,000 44,250
Operational Support: Credit & Collections Midsize Companies b

$ 52,750 - $ 73,500 $ 42,500 - $ 56,750 $ 30,250 - $ 41,000 $ 44,000 - $ 61,500 $ 37,250 - $ 49,250 $ 28,750 - $ 38,500 $ 54,000 - $ $ 43,500 - $ $ 31,000 - $ $ 45,250 - $ $ 38,500 - $ $ 29,750 - $
Operational Support: Credit & Collections Small Companies b
Operational Support: Bookkeepers All Companies

Full Charge (Financial Statements) Full Charge (General Ledger) Bookkeeper Accounting Clerk AR/AP Manager c AR/AP Clerk c Billing Manager/Supervisor Billing Clerk Payroll Manager/Supervisor Payroll Coordinator/Administrator Payroll Clerk Purchasing Manager Inventory Analyst Inventory Clerk AR/AP Manager c AR/AP Clerk c Billing Manager/Supervisor Billing Clerk Payroll Manager/Supervisor Payroll Clerk Purchasing Manager Inventory Clerk AR/AP Manager c AR/AP Clerk c Payroll Manager/Supervisor Payroll Clerk $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 42,250 38,500 33,250 28,500 49,500 30,750 45,500 30,250 52,750 38,500 31,750 47,500 37,250 30,250 44,500 30,250 42,000 29,000 45,250 30,750 44,250 28,500 38,250 28,000 38,500 28,500 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 57,250 51,000 43,750 38,000 73,000 42,750 63,000 40,500 81,000 52,250 42,250 71,750 49,750 39,000 60,000 40,750 55,000 39,000 63,000 41,250 60,000 38,000 52,250 38,000 51,500 37,250 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 43,500 39,750 34,000 29,250 50,500 32,000 46,500 31,000 53,000 39,500 32,750 48,250 38,500 31,000 45,500 31,250 43,000 30,000 46,500 31,750 45,250 29,000 39,250 29,000 39,500 29,250 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 59,250 52,500 45,500 39,500 76,500 44,250 66,000 42,250 85,500 54,500 43,750 75,500 51,750 40,750 63,000 42,500 57,500 40,250 65,750 42,750 62,750 39,750 54,250 39,250 53,750 38,750 3.3% 3.1% 3.2% 3.4% 3.7% 3.7% 3.7% 3.5% 3.6% 3.6% 3.4% 3.8% 3.7% 3.6% 3.8% 3.9% 3.6% 3.3% 3.7% 3.5% 3.6% 3.4% 3.3% 3.4% 3.6% 3.4% 4.2% 3.7%
Operational Support: Payroll & Other Large Companies b
Operational Support: Payroll & Other Midsize Companies b
Operational Support: Payroll & Other Small Companies b
Healthcare All Companies

Medical Biller Patient Accountant $ 33,000 - $ 45,000 $ 34,000 - $ 46,750 $ 34,500 - $ 46,750 $ 34,750 - $ 49,000
b. Large companies = $250+ million in sales Midsize companies = $25 million to $250 million in sales Small companies = up to $25 million in sales c. AR/AP = Accounts Receivable/Accounts Payable Unless otherwise noted (see footnote a), add 5-10 percent for graduate degrees or professional certifications.
PUBLIC ACCOUNTING
Tax Services Large Firms d,e

Senior Manager/Director a Manager a Senior 1 to 3 Years Up to 1 Year $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 109,750 89,000 72,000 58,000 51,500 99,000 82,500 65,000 53,000 45,250 87,500 72,500 57,250 47,750 42,500 108,000 88,750 71,000 58,750 51,500 98,500 81,750 64,250 53,250 45,250 $ 175,000 $ 122,750 $ 94,250 $ 75,250 $ 63,500 $ 149,000 $ 108,250 $ 85,500 $ 67,250 $ 56,750 $ 121,750 $ 94,500 $ 74,500 $ 60,500 $ 52,250 $ 171,750 $ 121,500 $ 92,250 $ 74,250 $ 62,500 $ 147,000 $ 106,500 $ 84,500 $ 66,750 $ 56,750 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 112,000 90,750 74,000 59,750 52,750 101,500 84,250 67,000 54,250 46,500 89,750 74,750 59,000 49,000 43,250 110,750 91,000 73,000 60,500 52,750 100,750 83,500 66,500 54,250 46,500 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 183,000 128,500 98,000 78,000 65,750 155,250 113,250 88,750 70,000 58,750 126,750 98,000 77,250 62,750 54,250 178,750 126,500 96,000 77,000 64,500 153,000 111,250 87,500 69,750 58,750 3.6% 3.5% 3.5% 3.4% 3.0% 3.5% 3.5% 3.5% 3.3% 3.2% 3.5% 3.4% 3.4% 3.2% 2.9% 3.5% 3.4% 3.5% 3.4% 2.9% 3.4% 3.5% 3.5% 3.3% 3.2%
Tax Services Midsize Firms d,e

Senior Manager/Director a Manager a Senior 1 to 3 Years Up to 1 Year
Tax Services Small Firms d,e

Senior Manager/Director a Manager a Senior 1 to 3 Years Up to 1 Year Senior Manager/Director a Manager a Senior 1 to 3 Years Up to 1 Year Senior Manager/Director a Manager a Senior 1 to 3 Years Up to 1 Year
Audit/Assurance Services Large Firms d,e
Audit/Assurance Services Midsize Firms d,e
a. Bonuses and incentives reflect an increasingly large part of overall pay at this level and are not included in the salary ranges listed above. Advanced degrees or professional certifications also are assumed at this level.
d. Large firms = $250+ million in sales Midsize firms = $25 million to $250 million in sales Small firms = up to $25 million in sales e. Salary does not reflect overtime or bonuses, which are significant portions of compensation for these positions.
Unless otherwise noted (see footnote a), add 5-10 percent for graduate degrees or professional certifications.
PUBLIC ACCOUNTING
Audit/Assurance Services Small Firms d,e

Senior Manager/Director a Manager a Senior 1 to 3 Years Up to 1 Year $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 86,750 72,500 57,000 48,000 42,500 109,500 88,750 71,000 60,000 51,500 96,500 82,000 64,000 53,250 45,000 87,750 72,500 57,500 48,250 43,000 $ 120,250 $ 92,750 $ 74,000 $ 60,500 $ 52,000 $ 173,500 $ 122,000 $ 93,750 $ 75,250 $ 64,250 $ 148,250 $ 107,250 $ 86,000 $ 67,250 $ 57,250 $ 121,000 $ 93,750 $ 74,750 $ 60,500 $ 52,750 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 89,000 74,750 58,750 49,500 43,250 $ 125,000 $ 96,500 $ 77,000 $ 62,500 $ 53,750 $ 181,000 $ 126,750 $ 97,500 $ 77,750 $ 66,250 $ 153,250 $ 111,500 $ 89,500 $ 69,750 $ 59,250 $ 126,500 $ 97,250 $ 77,250 $ 62,500 $ 54,500 3.4% 3.6% 3.6% 3.2% 2.6% 3.6% 3.2% 3.6% 3.0% 2.8% 3.2% 3.3% 3.5% 3.3% 3.2% 3.6% 3.3% 3.4% 3.2% 3.1% 3.0%
Management Services Large Firms d,e

Senior Manager/Director a Manager a Senior 1 to 3 Years Up to 1 Year 112,250 90,750 73,250 61,500 52,750 99,250 84,000 65,750 54,750 46,250 89,750 74,500 59,500 49,750 44,250 -
Management Services Midsize Firms d,e

Senior Manager/Director a Manager a Senior 1 to 3 Years Up to 1 Year
Management Services Small Firms d,e

Senior Manager/Director a Manager a Senior 1 to 3 Years Up to 1 Year Paraprofessional/Bookkeeper
Paraprofessional/Bookkeeper All Firms

$ 37,500 - $ 55,500 $ 38,500 - $ 57,250
a. Bonuses and incentives reflect an increasingly large part of overall pay at this level and are not included in the salary ranges listed above. Advanced degrees or professional certifications also are assumed at this level.
d. Large firms = $250+ million in sales Midsize firms = $25 million to $250 million in sales Small firms = up to $25 million in sales e. Salary does not reflect overtime or bonuses, which are significant portions of compensation for these positions.
FINANCIAL SERVICES
Finance and Accounting

Chief Financial Officer Controller Large Firm f Controller Midsize Firm f Controller Small Firm f Accountant 5+ Years Accountant 3 to 5 Years Accountant 1 to 3 Years Product Controller Manager Product Controller 3 to 5 Years Product Controller 1 to 3 Years Financial Planning & Analysis Manager Financial Planning & Analysis 3 to 5 Years Financial Planning & Analysis 1 to 3 Years Hedge Fund Accountant Manager Hedge Fund Accountant 3 to 5 Years Hedge Fund Accountant 1 to 3 Years Mutual Fund Accountant Manager Mutual Fund Accountant 3 to 5 Years Mutual Fund Accountant 1 to 3 Years Internal Auditor Manager Internal Auditor 3 to 5 Years Internal Auditor 1 to 3 Years Regulatory Reporting Manager Regulatory Reporting 3 to 5 Years Regulatory Reporting 1 to 3 Years Financial Analyst Tax Accountant $ $ $ $ $ $ $ $ $ $ $ 146,500 134,000 96,500 82,000 64,250 52,750 42,250 88,750 68,750 54,750 84,500 $ 240,500 $ 175,000 $ 142,750 $ 112,000 $ 80,750 $ 68,500 $ 54,250 $ 113,250 $ 90,500 $ 69,250 $ 109,750 $ $ $ $ $ $ $ $ $ $ $ 148,250 140,750 99,000 84,750 65,750 54,250 43,250 89,750 69,750 55,000 85,750 $ $ $ $ $ $ $ $ $ $ $ 252,500 180,250 149,000 116,500 84,250 70,500 56,000 114,500 91,250 70,250 113,500 82,000 70,250 113,000 77,000 61,250 92,000 67,750 56,500 117,250 80,500 66,500 110,750 84,750 66,500 73,500 72,500 3.6% 3.9% 3.7% 3.7% 3.4% 2.9% 2.8% 1.1% 1.1% 1.0% 2.6% 2.8% 2.5% 3.7% 3.4% 3.1% 1.7% 2.1% 2.0% 3.5% 3.6% 3.1% 3.0% 2.9% 2.6% 3.5% 3.5% 1.5% 2.1% 3.0% 1.4% 0.9%
$ 63,500 - $ 79,500 $ 52,750 - $ 68,500 $ $ $ $ $ $ $ $ $ $ $ $ $ $ 79,250 57,500 46,750 69,500 52,500 42,750 79,500 61,500 48,500 84,000 64,000 51,000 48,500 51,000 $ 108,000 $ 74,250 $ 59,250 $ 90,500 $ 66,000 $ 55,250 $ 114,500 $ 77,000 $ 64,250 $ 107,750 $ 82,500 $ 64,500 $ 71,250 $ 70,250
$ 65,000 - $ $ 54,000 - $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 81,250 59,250 48,000 70,750 53,250 43,500 83,500 63,000 49,750 86,750 66,000 52,000 50,500 53,000 $ $ $ $ $ $ $ $ $ $ $ $ $ $
Operations
Director of Operations Operations Manager Banking Operations Specialist 5+ Years Banking Operations Specialist 3 to 5 Years Banking Operations Specialist 1 to 3 Years $ 90,000 - $ 129,000 $ 54,000 - $ 78,750 $ 55,000 - $ 70,250 $ 47,250 - $ 58,500 $ 38,500 - $ 49,250 $ 91,500 - $ 130,750 $ 55,250 - $ 80,250 $ 56,500 - $ $ 47,500 - $ $ 38,750 - $ 72,500 59,750 49,750
f. Large firms = $250+ million in sales Midsize firms = $25 million to $250 million in sales Small firms = up to $25 million in sales Unless otherwise noted (see footnote a), add 5-10 percent for graduate degrees or professional certifications.
FINANCIAL SERVICES
Operations (Cont.)
Fund Operations Specialist 5+ Years Fund Operations Specialist 3 to 5 Years Fund Operations Specialist 1 to 3 Years Client Service Representative 5+ Years Client Service Representative 3 to 5 Years Client Service Representative 1 to 3 Years Sales/Trader Assistant Performance Analyst Loan Processor Loan Underwriter Loan Administrator Mortgage Processor Mortgage Underwriter $ 60,500 - $ $ 50,250 - $ $ 41,000 - $ $ 51,500 - $ $ 44,000 - $ $ 36,750 - $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 36,250 49,500 38,500 43,000 35,500 29,750 38,000 138,750 90,500 66,750 84,250 60,250 82,750 61,250 145,500 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 74,000 61,750 51,500 64,000 54,250 44,250 57,500 69,250 52,250 62,000 55,500 39,750 54,750 213,000 120,250 84,750 109,250 78,250 106,000 78,000 215,500 $ 61,500 - $ $ 51,000 - $ $ 41,250 - $ $ 52,000 - $ $ 44,250 - $ $ 37,000 - $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 37,250 50,750 38,750 44,250 36,500 30,250 38,750 142,500 90,250 67,250 86,500 61,000 85,000 62,500 149,250 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 75,000 63,500 52,500 64,500 55,000 44,500 58,750 71,000 53,000 64,000 56,500 42,000 57,750 218,000 126,750 88,500 112,750 82,250 109,000 80,500 220,500 1.5% 2.2% 1.4% 0.9% 1.0% 0.6% 2.4% 2.5% 1.1% 3.1% 2.2% 4.0% 4.0% 2.5% 3.0% 2.8% 3.0% 3.4% 2.8% 2.7% 2.4% 2.5% 2.8% 2.4% 2.6% 2.8% 2.4% 2.5% 2.6% 3.4% 3.2% 2.6% 1.0%
Risk and Compliance

Chief Risk Officer Market Risk Analyst Manager Market Risk Analyst 3 to 5 Years Credit Risk Analyst Manager Credit Risk Analyst 3 to 5 Years Operational Risk Analyst Manager Operational Risk Analyst 3 to 5 Years Chief Compliance Officer Large Firm f Chief Compliance Officer Midsize Firm f Chief Compliance Officer Small Firm f Compliance Officer Large Firm f Compliance Officer Midsize Firm f Compliance Officer Small Firm f Compliance Manager Large Firm f Compliance Manager Midsize Firm f Compliance Manager Small Firm f Compliance Analyst Anti-Money Laundering Specialist Fraud Investigator Regulatory Affairs Specialist
$ 118,750 - $ 164,750 $ $ $ $ $ $ $ $ $ $ $ 99,500 92,000 82,250 68,500 79,500 70,750 62,750 48,000 63,500 62,000 62,750 $ $ $ $ $ $ $ $ $ $ $ 129,250 124,000 109,500 89,500 101,000 90,500 79,500 75,250 85,750 83,750 87,500
$ 121,750 - $ 168,750 $ $ $ $ $ $ $ $ $ $ $ 102,500 94,500 83,750 69,750 80,750 71,500 63,500 50,250 65,500 64,000 63,250 $ $ $ $ $ $ $ $ $ $ $ 132,750 126,750 113,000 92,750 104,000 93,750 82,500 77,250 88,500 85,500 88,500
f. Large firms = $250+ million in sales Midsize firms = $25 million to $250 million in sales Small firms = up to $25 million in sales Unless otherwise noted (see footnote a), add 5-10 percent for graduate degrees or professional certifications.
FINANCIAL SERVICES
Banking and Financial Markets

Managing Director/Partner Sell Side Vice President Sell Side Associate Sell Side Analyst Sell Side Managing Director/Partner Buy Side Vice President Buy Side Associate Buy Side Analyst Buy Side Business Development Officer Fund Manager Portfolio Manager Commercial Lender 5+ Years Commercial Lender 3 to 5 Years Commercial Lender 1 to 3 Years Private Banker 5+ Years Private Banker 3 to 5 Years Private Banker 1 to 3 Years Credit Analyst 5+ Years Credit Analyst 3 to 5 Years Credit Analyst 1 to 3 Years Wholesaler $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 167,000 124,500 78,000 64,250 160,750 121,750 73,750 65,500 86,750 110,250 99,250 86,000 65,750 50,500 76,750 58,500 47,750 66,000 54,000 42,500 53,750 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 266,500 186,000 104,500 83,250 251,750 178,500 97,750 83,250 142,750 161,250 142,750 120,750 103,250 80,000 108,250 78,500 64,250 84,250 69,250 55,250 73,000 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 168,750 126,750 78,500 65,250 162,750 124,000 74,000 66,750 88,750 114,750 103,250 87,000 66,750 51,250 77,250 59,500 48,500 67,500 55,500 43,500 55,000 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 271,000 188,500 106,500 85,250 256,750 181,000 99,500 86,000 145,250 166,000 146,750 124,000 105,500 82,000 109,750 80,250 65,500 88,000 71,750 57,250 75,750 1.4% 1.5% 1.4% 2.0% 1.7% 1.6% 1.2% 2.7% 2.0% 3.4% 3.3% 2.1% 1.9% 2.1% 1.1% 2.0% 1.8% 3.5% 3.2% 3.1% 3.2%
Customizing Salaries for Local Markets

The national salary ranges can be customized for more than 135 U.S. cities using the local variances beginning on Page 24. This information is intended to serve as a guide for determining average starting salaries. A number of factors, including company size, employee benefits, candidate skill sets and market trends, may impact actual compensation. The information is supported by data from the U.S. Department of Labors Bureau of Labor Statistics and Robert Halfs U.S. offices, the expertise of our local staffing and recruiting managers, independent research, and our companys ongoing surveys of CFOs and other senior business leaders. The average salary index for all U.S. markets is 100. Follow the steps below to calculate the approximate salary range for a specific position in your area:
> Salaries also can >

be customized using our Salary Calculator at roberthalf.com/ salarycenter.
Example: Senior business analyst at a midsize company in St. Louis 1. Locate the position and national salary range on Page 16 for a senior business analyst at a midsize company. (The salary range is $70,750 to $92,750.) 2. Locate the index number for St. Louis on Page 24. (The index number for St. Louis is 100.3.) 3. Move the decimal point in the index number two places to the left (1.003). 4. Multiply the low end of the national salary range ($70,750) by the index number as a percentage (from step 3). $70,750 x 1.003 = $70,962 5. Repeat step 4 using the high end of the salary range ($92,750). $92,750 x 1.003 = $93,028 6. The approximate starting salary range for a senior business analyst at a midsize company in St. Louis is $70,962 to $93,028.
> >
CUSTOMizinG SALARiES FOR LOCAL MARkETS
Alabama Birmingham . . . . . . . . . . . . 95.0 Huntsville . . . . . . . . . . . . . . . 93.0 Mobile . . . . . . . . . . . . . . . . . . 86.0 Arizona Phoenix . . . . . . . . . . . . . . .108.0 Tucson . . . . . . . . . . . . . . . .100.0 Arkansas Fayetteville . . . . . . . . . . . . . . 95.0 Little Rock . . . . . . . . . . . . . . 95.0 California Fresno . . . . . . . . . . . . . . . . . . 90.0 Irvine . . . . . . . . . . . . . . . . . .124.5 Los Angeles . . . . . . . . . . 125.0 Oakland . . . . . . . . . . . . . . . .125.0 Ontario . . . . . . . . . . . . . . . .111.0 Sacramento . . . . . . . . . . .101.5 San Diego . . . . . . . . . . . . .118.5 San Francisco . . . . . . . . .135.5 San Jose . . . . . . . . . . . . . . .133.0 Santa Barbara . . . . . . . . .121.0 Santa Rosa . . . . . . . . . . . . . 98.0 Stockton . . . . . . . . . . . . . . . . 85.0 Colorado Boulder . . . . . . . . . . . . . . .113.3 Colorado Springs . . . . . . . 90.5 Denver . . . . . . . . . . . . . . . .102.8 Fort Collins . . . . . . . . . . . . . 92.8 Greeley . . . . . . . . . . . . . . . . . 83.8 Loveland . . . . . . . . . . . . . . . . 90.5 Pueblo . . . . . . . . . . . . . . . . . . 76.0 Connecticut Hartford . . . . . . . . . . . . . . .116.5 New Haven . . . . . . . . . . . .112.0 Stamford . . . . . . . . . . . . . .131.0 Delaware Wilmington . . . . . . . . . . . . . 102.0
District of Columbia Washington . . . . . . . . . . . 130.0 Florida Fort Myers . . . . . . . . . . . . . . 87.5 Jacksonville . . . . . . . . . . . . . 93.0 Melbourne . . . . . . . . . . . . . . 89.5 Miami/ Fort Lauderdale . . . . . .106.7 Orlando . . . . . . . . . . . . . . . . . 98.5 St. Petersburg . . . . . . . . . . 94.0 Tampa . . . . . . . . . . . . . . . . . . 96.5 West Palm Beach . . . . . . . 99.5 Georgia Atlanta . . . . . . . . . . . . . . . .105.0 Macon . . . . . . . . . . . . . . . . . . 82.5 Savannah . . . . . . . . . . . . . . . 82.5 Hawaii Honolulu . . . . . . . . . . . . . . . . 92.0 Idaho Boise . . . . . . . . . . . . . . . . . . . 86.1 Illinois Chicago . . . . . . . . . . . . . . .123.0 Naperville. . . . . . . . . . . . . .112.0 Rockford . . . . . . . . . . . . . . . . 80.0 Springfield . . . . . . . . . . . . . . 91.0 Indiana Fort Wayne . . . . . . . . . . . . . 81.0 Indianapolis . . . . . . . . . . . . . 94.0 Iowa Cedar Rapids . . . . . . . . . . . 89.0 Davenport . . . . . . . . . . . . . . . 89.0 Des Moines . . . . . . . . . . . . . 97.0 Sioux City . . . . . . . . . . . . . . . 78.1 Waterloo/Cedar Falls . . . 80.7 Kansas Kansas City . . . . . . . . . . . . . 97.0
Kentucky Lexington . . . . . . . . . . . . . . . 87.5 Louisville . . . . . . . . . . . . . . . . 90.5 Louisiana Baton Rouge . . . . . . . . . . . 99.0 New Orleans . . . . . . . . . . . 99.0 Maine Portland . . . . . . . . . . . . . . . . 95.0 Maryland Baltimore . . . . . . . . . . . . . .103.0 Massachusetts Boston . . . . . . . . . . . . . . . .133.0 Springfield . . . . . . . . . . . . 104.0 Michigan Ann Arbor . . . . . . . . . . . . .100.5 Detroit . . . . . . . . . . . . . . . .100.0 Grand Rapids . . . . . . . . . . . 85.0 Lansing . . . . . . . . . . . . . . . . . 84.0 Minnesota Bloomington . . . . . . . . . . .105.5 Duluth . . . . . . . . . . . . . . . . . . 79.6 Minneapolis . . . . . . . . . . .105.5 Rochester . . . . . . . . . . . . . .100.5 St. Cloud . . . . . . . . . . . . . . . 80.0 St. Paul . . . . . . . . . . . . . . . 102.0 Missouri Kansas City . . . . . . . . . . . . . 97.2 St. Joseph . . . . . . . . . . . . . . 91.0 St. Louis . . . . . . . . . . . . . .100.3 Nebraska Lincoln . . . . . . . . . . . . . . . . . . 78.2 Omaha . . . . . . . . . . . . . . . . . . 94.0 Nevada Las Vegas . . . . . . . . . . . . . . . 94.0 Reno . . . . . . . . . . . . . . . . . . . . 94.0
CUSTOMizinG SALARiES FOR LOCAL MARkETS
New Hampshire Manchester/Nashua . . . . 112.0 New Jersey Mount Laurel . . . . . . . . . . 115.0 Paramus. . . . . . . . . . . . . . .130.0 Princeton . . . . . . . . . . . . . .126.0 Woodbridge . . . . . . . . . . .126.0 New Mexico Albuquerque . . . . . . . . . . . . 89.7 New York Albany . . . . . . . . . . . . . . . . . . 97.0 Buffalo . . . . . . . . . . . . . . . . . . 95.0 Long Island . . . . . . . . . . . .135.0 New York . . . . . . . . . . . . . .141.0 Rochester . . . . . . . . . . . . . . . 91.7 Syracuse . . . . . . . . . . . . . . . . 90.3 North Carolina Charlotte . . . . . . . . . . . . . .101.0 Greensboro . . . . . . . . . . . . 99.0 Raleigh . . . . . . . . . . . . . . . .104.0 Ohio Akron . . . . . . . . . . . . . . . . . . . 89.0 Canton . . . . . . . . . . . . . . . . . 82.0 Cincinnati . . . . . . . . . . . . . . . 97.5 Cleveland . . . . . . . . . . . . . . . 95.0
Columbus . . . . . . . . . . . . . . . 96.5 Dayton . . . . . . . . . . . . . . . . . . 87.0 Toledo. . . . . . . . . . . . . . . . . . 84.5 Youngstown. . . . . . . . . . . . . 76.0
Oklahoma Oklahoma City . . . . . . . . . . 89.7 Tulsa . . . . . . . . . . . . . . . . . . . . 92.0 Oregon Portland . . . . . . . . . . . . . . .103.0 Pennsylvania Harrisburg . . . . . . . . . . . . . . 95.0 Philadelphia . . . . . . . . . . .115.0 Pittsburgh . . . . . . . . . . . . . . 96.2 Rhode Island Providence . . . . . . . . . . . . . 97.0 South Carolina Charleston . . . . . . . . . . . . . . 92.0 Columbia . . . . . . . . . . . . . . . 93.0 Greenville . . . . . . . . . . . . . . . 90.0 Tennessee Chattanooga . . . . . . . . . . . . 87.0 Cool Springs . . . . . . . . . . . 98.0 Knoxville . . . . . . . . . . . . . . . . 86.0 Memphis . . . . . . . . . . . . . . . . 95.0 Nashville . . . . . . . . . . . . . . . . 97.5
Texas Austin . . . . . . . . . . . . . . . . .103.5 Dallas . . . . . . . . . . . . . . . . .105.5 El Paso . . . . . . . . . . . . . . . . . 70.0 Fort Worth . . . . . . . . . . . .105.5 Houston . . . . . . . . . . . . . . .106.0 Midland/Odessa . . . . . . . . 96.0 San Antonio . . . . . . . . . . . . . 95.0 Utah Salt Lake City . . . . . . . . .100.0 Virginia Norfolk/ Hampton Roads . . . . . . . 92.0 Richmond . . . . . . . . . . . . . . . 98.0 Tysons Corner . . . . . . . . .130.0 Washington Seattle . . . . . . . . . . . . . . . .118.9 Spokane . . . . . . . . . . . . . . . . 82.0 Wisconsin Appleton . . . . . . . . . . . . . . . 85.0 Green Bay . . . . . . . . . . . . . . 86.5 Madison . . . . . . . . . . . . . . . . 96.0 Milwaukee . . . . . . . . . . . . . . 99.0 Waukesha . . . . . . . . . . . . . . 98.5
Region-specific insights on positions in demand and growing industries are available at roberthalf.com/salarycenter.
Source: U.S. Department of Labors Bureau of Labor Statistics and Robert Half. City index figures are reflective of all industries and not specific to accounting and finance. For more information on average starting salaries in your city, please contact the office nearest you.
The Advantages of a Flexible Staffing Approach

Theres a change taking place in the way businesses staff their operations. Firms are increasingly attracted to the flexibility they gain by employing a combination of full-time, temporary and project professionals. When asked in what ways their workforce would change in the next five years, 58 percent of employers polled in a McKinsey Global Institute report said they will hire more temporary and part-time workers.* This approach gives firms greater control over their human resources budgets and access to skilled talent when and for as long as they need it. As companies continually rebalance their workforces in good and difficult times, many are discovering that a year-round mix of core fulltime employees and interim workers is the best way to stay nimble and react to business needs. Here are five advantages you gain by using temporary and project workers as part of your workforce mix. You can: 1. Adjust staffing levels to the ebbs and flows of business demands, helping you keep costs under control 2. Ease the burden on employees who may already be spread too thin 3. Handle special projects outside the expertise of current staff more professionals are drawn to interim work because of the flexibility and opportunities it provides, giving you access to a deeper talent pool 4. Ease the concerns of full-time workers, who may otherwise be subject to nerve-racking cycles of hiring and layoffs 5. Assess prospective full-time employees firsthand
* An economy that works: Job creation and Americas future, Mckinsey Global
institute, June 2011.
Robert Half: Your Staffing Expert

Robert Half is the worlds leading specialized staffing firm. Through our Accountemps, Robert Half Finance & Accounting and Robert Half Management Resources divisions, we place highly skilled accounting and finance professionals on a temporary, full-time and senior-level project basis, respectively. Our Robert Half Financial Services division is the premier provider of staffing solutions to financial institutions in top markets around the world. We also offer a full spectrum of consulting services through our in-house access to the proven methodologies of Protiviti, a global consulting firm that helps companies solve problems in finance, technology, operations, governance, risk and internal audit. The many benefits we offer your business include: The right match We can help you locate even the most hard-to-find professionals. Our network includes hundreds of thousands of talented professionals who are pre-evaluated and available to work. Quick results Our staffing experts, who commonly possess accounting and finance experience, understand your unique business needs and use the latest technologies to make faster matches. A range of candidates We offer a selection of professionals at various experience levels to meet your budget, skills and experience requirements. Exceptional service The hiring process is more complex than ever. We handle the most challenging aspects for you and can guide you every step of the way. Communication is our specialty. Choices We provide a number of options to meet different needs, whether its a full-time hire, temporary professionals to assist with peak workloads or a team of experienced consultants to help manage a special initiative from start to finish. Reliability Nine out of 10 of our clients and candidates would recommend our service to a colleague. Contact Robert Half at roberthalf.com or 1.800.803.8367 to learn more about how we can assist you.
Our network is enhanced by alliances with premier professional associations, including: American Institute of Certified Public Accountants American Payroll Association American Society of Women Accountants ALPFA Financial Executives International The Institute of Internal Auditors National Association of Credit Management
Office Locations
Call 1.800.803.8367 or visit roberthalf.com/locations to contact the office nearest you. UNITED STATES
ALABAMA Birmingham ARIZONA Chandler Phoenix Phoenix West Tucson ARKANSAS Fayetteville Little Rock CALIFORNIA Bakersfield Burbank Carlsbad Cerritos City of Industry Fairfield Fremont Fresno Irvine La Jolla Laguna Niguel Long Beach Los Angeles Los Angeles LAX Modesto Monterey Novato Oakland Ontario Orange Oxnard Palm Springs Palo Alto Pasadena Pleasanton Rancho Bernardo Rancho Cordova Riverside Sacramento San Diego San Francisco San Jose San Mateo Santa Barbara Santa Clara Santa Rosa Stockton Torrance Visalia Walnut Creek Westlake Village Westwood Woodland Hills COLORADO Boulder Colorado Springs Denver Englewood Fort Collins Lakewood CONNECTICUT Danbury Hartford New Haven Shelton Stamford DELAWARE Wilmington DISTRICT OF COLUMBIA Washington FLORIDA Boca Raton Brandon Coral Gables Fort Lauderdale Fort Myers Heathrow Jacksonville Melbourne Miami Downtown Naples Orlando St. Petersburg Tampa West Palm Beach GEORGIA Alpharetta Atlanta Buckhead Atlanta Galleria Atlanta South Gwinnett Macon Savannah HAWAII Honolulu IDAHO Boise ILLINOIS Chicago Fairview Heights Gurnee Hoffman Estates Naperville Northbrook Oakbrook Terrace Rosemont Tinley Park INDIANA Fishers Fort Wayne Indianapolis Downtown Indianapolis West Merrillville IOWA Cedar Rapids Davenport Des Moines West Des Moines KANSAS Overland Park KENTUCKY Lexington Louisville LOUISIANA Baton Rouge New Orleans MAINE Portland MARYLAND Baltimore Bethesda Columbia Greenbelt Hunt Valley MASSACHUSETTS Boston Braintree Burlington Cambridge Danvers Framingham Springfield Westborough MICHIGAN Ann Arbor Dearborn Grand Rapids Kalamazoo Lansing Southfield Troy MINNESOTA Bloomington Burnsville Minneapolis Minnetonka St. Cloud St. Paul MISSOURI Creve Coeur Kansas City St. Louis NEBRASKA Omaha NEVADA Las Vegas Reno NEW HAMPSHIRE Manchester Nashua Portsmouth NEW JERSEY Bridgewater Jersey City Mount Laurel Paramus
Parsippany Princeton Red Bank Rutherford Woodbridge
NEW MEXICO Albuquerque Las Cruces NEW YORK Albany Brooklyn Buffalo Hauppauge New York Midtown New York Wall Street Queens Rochester Syracuse Union Square Uniondale White Plains NORTH CAROLINA Chapel Hill Charlotte Charlotte South Greensboro Raleigh OHIO Akron Beachwood Blue Ash Canton Cincinnati Cleveland Columbus Dayton Dublin Easton North Olmsted Toledo West Chester Youngstown OKLAHOMA Oklahoma City Tulsa OREGON Beaverton Eugene Portland PENNSYLVANIA Harrisburg Hermitage King of Prussia Lehigh Valley Moon Philadelphia Pittsburgh Reading Trevose Wexford
OFFiCE LOCATiOnS
RHODE ISLAND Providence SOUTH CAROLINA Charleston Columbia Greenville Spartanburg TENNESSEE Chattanooga Knoxville Memphis Downtown Memphis East Nashville Cool Springs Nashville Downtown
TEXAS Arlington Austin Dallas Downtown Dallas Galleria El Paso Fort Worth Houston Clear Lake Houston Downtown Houston Galleria Houston Northwest Houston Westchase Houston The Woodlands Irving Midland/Odessa
Plano San Antonio Alamo Heights San Antonio Colonnade
UTAH Draper Salt Lake City VIRGINIA Alexandria Dulles Norfolk Richmond Downtown Richmond West Tysons Corner
WASHINGTON Bellevue Federal Way Lynnwood Seattle Spokane WISCONSIN Appleton Madison Milwaukee Waukesha
INTERNATIONAL OFFICES
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NEW ZEALAND Auckland SINGAPORE Singapore SWITZERLAND Zurich UNITED ARAB EMIRATES Abu Dhabi Dubai UNITED KINGDOM Birmingham Bristol Cambridge Cardiff Edinburgh Guildford Leeds Leicester Liverpool London City London West London West End Manchester Milton Keynes Nottingham Reading South Coast Swindon Watford Windsor
GERMANY Berlin Cologne Dsseldorf Essen Frankfurt Freiburg Hamburg Mannheim Munich Stuttgart Wiesbaden ITALY Genoa Milan Rome Turin JAPAN Osaka Tokyo LUXEMBOURG Luxembourg THE NETHERLANDS Amsterdam Eindhoven Rotterdam Utrecht
CorporaTE offiCE
Robert Half International 2884 Sand Hill Road, Menlo Park, California 94025 U.S.A. 650.234.6000 rhi.com
accountemps.com 1.800.803.8367
roberthalf.com 1.800.474.4253
roberthalfmr.com 1.888.400.7474
2884 Sand Hill Road Menlo Park, CA 94025
2012 Robert Half international. An Equal Opportunity Employer. ATFAMR-1012-1681

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5 4 7 5

GAAP Tax Budget

2013 Salary Guide

Accounting and Finance

Sprea 1 3 dsh eet s

Financial reporting Relationships Leadership

Connections Compliance Collaboration Guidance Global

ERP Finance Regulations

Tax Management Ethics Guidance

Management Audits Strategy Pivot tables Accounting

TEAMWORK HNOLOGY GOAL O V E R V I E W 1

Table of NNECTIONS ContentsPEOPLE

Download the Robert Half App

From the Chairman

Max Messmer Chairman and CEO Robert Half International

1 2013 Salary Guide Robert Half

Using the Guide

2 2013 Salary Guide Robert Half

The Hiring Environment

Growth Leadership Adapt

XBRLAccounting Leadership Adviser GAAP

A Tale of Two Job Markets: Recruiting Challenges Intensify

Relationships Soft skills StrategyNegotiation

Management Business acumen

Strategic decision making

3 2013 Salary Guide Robert Half

Accounting XBRLCollaboration Adviser

Soft skills Regulations

General ledger Global Connections Accounting Regulations

Negotiation Year-end Audits

THE HiRinG EnviROnMEnT

Where the Jobs Are

In-Demand Credentials and Skills

THE HiRinG EnviROnMEnT

Not at all important

Source: Robert Half survey of more than 1,400 CFOs

5 2013 Salary Guide Robert Half

THE HiRinG EnviROnMEnT

6 2013 Salary Guide Robert Half

THE HiRinG EnviROnMEnT

7 2013 Salary Guide Robert Half

THE HiRinG EnviROnMEnT

Public Accounting Overview

Financial Services Trends

8 2013 Salary Guide Robert Half

THE HiRinG EnviROnMEnT

9 2013 Salary Guide Robert Half

Accounting and Finance Salaries

Chief Financial Officer

Company Sales in Millions

275,000 189,750 132,750 110,000 96,750

411,000 275,250 190,500 154,500 136,000

280,500 194,500 137,250 113,500 99,000 -

430,250 287,250 198,000 160,750 142,000

3.6% 3.6% 3.7% 3.7% 3.5%

Company Sales in Millions

$500+ $250 to $500 $100 to $250 $50 to $100 To $50

Vice President of Finance

Company Sales in Millions

Company Sales in Millions

Director of Accounting Company Sales in Millions

Director of Financial Reporting Company Sales in Millions

10 2013 Salary Guide Robert Half

ACCOUnTinG And FinAnCE SALARiES