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SALARY GUIDE

Accounting & Finance

2014

Table of Contents
From the Chairman...................................................................................................................1 Understanding the Salary Guide....................................................................................2 The Hiring Environment.......................................................................................................3 Accounting and Finance Salaries. ..............................................................................10 Customizing Salaries for Local Markets....................................................................23 The Benefits of a Flexible Staffing Plan. ....................................................................26 Robert Half: Your Key to Finding Skilled Professionals................................... 27 Office Locations. ......................................................................................................................28

All trademarks contained herein are the property of their respective owners.

From the Chairman


Dear colleague: Offering competitive compensation is crucial for both attracting top talent to your organization and encouraging your best people to stay. And periodically benchmarking your salaries is key to ensuring you remain on the mark. To assist our clients with this effort, Robert Half has published a Salary Guide every year since 1950 with the latest information on starting salaries and hiring, retention and staff management trends. We are pleased to present our 2014 Salary Guide, which includes compensation projections for a comprehensive set of positions in the accounting and finance fields, based on our research and experience. I hope you find the guide helpful as you continue building a workforce capable of meeting your most important business priorities. For additional compensation and staffing insights, please visit our Salary Center at roberthalf.com/salary-center. Sincerely,

Max Messmer Chairman and CEO

Robert Half 2014 Salary Guide

Understanding the Salary Guide

The 2014 Salary Guide from Robert Half is the most comprehensive and authoritative resource on starting compensation and hiring trends in the accounting and finance fields. Included are salary ranges for more than 350 positions in corporate and public accounting, finance, banking, and financial services. The figures contained in the guide are based on the thousands of full-time, interim and project placements made each year by our staffing and recruiting professionals. Our experts work with hiring managers and job seekers every day, which gives them unique insight into compensation trends. The salary range listed for each position reflects starting pay only. Bonuses and other forms of compensation, such as retirement packages, are not taken into account. In addition, the ranges represent national averages. You can adjust them for your market by using the local variances found immediately after the salary tables. Information from the Salary Guide is so well-regarded that the U.S. Department of Labors Bureau of Labor Statistics has used it when compiling the Occupational Outlook Handbook.

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Visit our Salary Center at roberthalf.com/salary-center for more resources.

Robert Half 2014 Salary Guide

The Hiring Environment


The market for experienced accounting and finance professionals has tightened dramatically in many areas. Hiring managers often are operating under the misperception there is a large, highly qualified candidate pool to draw from. Though general unemployment levels remain high, unemployment rates for a number of accounting and finance occupations are below the national average. Degreed financial professionals with specialized skills frequently receive multiple offers and counteroffers. Top performers are feeling more confident about their professional prospects, and companies are growing more concerned about both recruiting and retaining highly skilled individuals. Employers may lose out if they wait too long to make an offer once they identify a strong candidate. Another significant trend is the steady demand for interim professionals. Many companies, realizing they need additional staff but concerned about finding suitable hires in a timely manner, are turning to temporary and project workers. Interim professionals allow businesses to relieve overworked core staff, and they can be evaluated for possible hire. In addition, companies are working with project consultants to manage complex initiatives, such as finance transformations and systems upgrades, from beginning to end.

CFOs were asked, How beneficial do you consider the following uses of temporary professionals? Their responses:

To fill in during employee absences

76%
To access specialized skills on an as-needed basis

72%
To maintain productivity when not ready to hire full time

72%
To evaluate prospective full-time employees firsthand

64%
To alleviate the workloads of full-time staff

62%
0 10 20 30 40 50 60 70 80

Somewhat beneficial

Very beneficial

Source: Robert Half survey of more than 450 CFOs from U.S. companies that have 20 or more employees and use temporary professionals. Only CFOs who rated items somewhat beneficial or very beneficial are shown.

Robert Half 2014 Salary Guide

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A long-anticipated upturn in baby-boomer retirements also is likely to have an impact on hiring patterns in the years to come as firms look to replace these experienced workers. Companies will need to prepare now for upcoming retirements, such as by stepping up succession-planning efforts and offering a more gradual path to retirement for employees who desire one.

Retention Worries Reappear


Concerns about morale and retention are rising. Employees may feel modest salary gains in recent years have not kept pace with the increased value of their responsibilities. In addition, as workloads have expanded, many workers are expressing the desire for greater work/life balance. Voluntary turnover is starting to rise, and some of those who are changing jobs are receiving sizable salary increases. To attract and retain top performers, employers need to not only offer new hires and current employees competitive compensation but also present them with possible career paths within the organization. Other attractive enticements include bonuses, paid expenses for continuing professional education, relocation assistance, additional time off, flexible work options and community involvement.

CFOs were asked, Which one of the following is your greatest staffing concern in the next 12 months? Their responses:

38% Maintaining staff productivity Recruiting new top performers 27% 9% 13% 13%

Retaining valuable staff members Dont know/no answer Improving staff morale and engagement

Source: Robert Half survey of more than 2,100 CFOs in more than 20 of the largest U.S. markets

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Where the Jobs Are


Some employers are engaged in catch-up hiring after years of staffing freezes and cutbacks. In particular, theyre seeking to add team members in core senior and managerial accounting roles. Experienced professionals with analytical skills are key to their plans. Financial, business and business systems analysts are all in strong demand, even more so than in recent years. Firms are relying on these professionals for guidance as they seek to upgrade and expand their operations. The market for entry-level accounting professionals also has strengthened. Degreed candidates, even those in the earliest stages of their careers, are sought in public accounting and private industry.

Positions in Demand
Anti-money laundering (AML) specialists Bookkeepers u Business analysts u Business systems analysts u Financial analysts
u u

Internal auditors Payroll clerks u Risk and compliance professionals u Senior accountants u Staff accountants
u u

In-Demand Credentials and Skills


When presented with the choice, employers are giving preference and higher salaries to professionals who have obtained a specialized credential. The certified public accountant (CPA) remains the most sought-after designation, and a masters degree in business administration (MBA) is commonly preferred for senior-level corporate accounting and finance positions. 5
Robert Half 2014 Salary Guide

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Other valued certifications include the certified information systems auditor (CISA), certified internal auditor (CIA), certified management accountant (CMA), chartered financial analyst (CFA), chartered global management accountant (CGMA) and project management professional (PMP). Expanding companies looking to hire payroll professionals are increasingly seeking those with credentials such as the certified payroll professional (CPP) and fundamental payroll certification (FPC). As accounting and finance professionals continue to expand their responsibilities well beyond crunching numbers, they are informing key decisions and serving as business partners across multiple departments. Companies have access to unprecedented amounts of data and are turning to their finance teams to analyze it and provide the story behind the numbers. Financial professionals are using the information to provide strategic recommendations throughout the organization, from identifying ways to manage costs and grow profits to assisting with human resources and operations decisions. As they collaborate more frequently across the business, there is a greater demand for professionals who possess excellent soft skills, especially verbal and written communication abilities. Firms also seek staff with strong business acumen and the ability to apply a broader view of the organization. Once considered nice-to-haves, these nontechnical skills are now indispensable elements of successful finance teams and functions.

Technology Experience Needed Throughout the Finance Function


Building accounting and finance teams with strong technology skills is essential as companies migrate to more sophisticated systems and analytical tools. Candidates with knowledge of large enterprise resource planning systems are always in demand. Analyst and financial reporting roles frequently require aptitude with software packages such as Hyperion and Cognos, as well. Advanced Excel skills are needed for many positions, and proficiency with QuickBooks and Microsoft Dynamics GP remains important for positions with small and midsize firms. Financial professionals also must be familiar with emerging technologies and how they can leverage them. For example, some companies are now using Software as a Service (SaaS) as their primary financial system, and more businesses are working with cloud-computing solutions to store and retrieve financial data, such as budgets. In addition, accounting and finance staff need to be able to collaborate effectively with their information technology (IT) colleagues on issues such as mitigating risks around data, privacy and security breaches. Senior-level financial employees also are contributing to project teams focused on IT processes and investments. Where once these decisions rested solely with the technology department, finance specialists are now weighing in on the financial and operational aspects of IT initiatives.

Robert Half 2014 Salary Guide

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Public Accounting Overview


The hiring dip during and immediately following the recession has led to a shortage of talent at the senior and managerial levels at public accounting firms. Businesses seek candidates with at least three years of experience to move into these higher-level roles. The enhanced focus on hiring experienced workers also is driven by a greater emphasis on succession planning as firms realize their most tenured employees are closer to retirement. Firms are adding professionals in their core audit and tax businesses. Those with expertise in high-demand industries, such as insurance and real estate, are sought as well. Public accounting firms are again focusing heavily on campus recruiting and hiring accounting graduates. Big Four firms are increasingly targeting top students in their sophomore year, having found the most promising candidates commonly have accepted job offers by their junior year. Firms are improving compensation in an effort to better compete with private industry to recruit and retain accounting talent. Signing bonuses have become more common as a result, and top performers are seeing meaningful raises from firms trying hard to retain their best people.

Robert Half 2014 Salary Guide

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Financial Services Trends


Improving economic conditions, along with continued regulatory demands, are prompting businesses to pursue professionals with expertise in risk management, compliance and regulatory reporting. The ongoing implementation of directives such as the Dodd-Frank Act and Basel III is fueling demand for professionals who can ensure compliance with industry regulations. Institutions need professionals who can audit AML and Bank Secrecy Act processes and help them maintain compliance with the associated mandates. In particular, businesses seek individuals with the certified anti-money laundering specialist (CAMS) credential. Staff who can assist with capital planning requirements also are in demand among banks. Buy-side firms, including hedge funds, asset managers and private equity firms, seek hires with risk and compliance backgrounds, as well as tradesupport and operations professionals, to handle increased business activity. Firms also need expertise in accounting and finance for fund accounting and investment and valuation analyses. Buoyed by an increase in commercial lending, hiring within the commercial banking sector is gaining steam. Mortgage bankers and loan processing personnel also remain in demand as low interest rates contribute to increased home buying and refinancing activity. The need to keep a prudent eye on escalating costs is driving the demand for accounting and finance professionals. Firms seek individuals with excellent technical accounting and reporting expertise, as well as strong commercial skills that can help the business identify growth opportunities. More robust operational risk programs require increased internal controls, fueling the hiring of more internal auditors. Salaries in the financial sector are gradually rising, especially for professionals with the most sought-after skills, such as those tied to risk and compliance. Counteroffers and multiple offers also are becoming more common for those with in-demand skills.

Robert Half 2014 Salary Guide

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Spotlight on Healthcare
2014: A Pivotal Year for Healthcare, Financial Fields
Its clear 2014 will be a transition year for healthcare in the United States as most of the provisions of the Patient Protection and Affordable Care Act (ACA) take effect Jan. 1. And in 2015, employers with 50 or more full-time and fulltime equivalent (FTE) employees must offer healthcare coverage to full-time employees and their eligible dependents under an employer-sponsored plan that meets ACA standards or face a possible penalty. Accounting and finance departments in all industries are sure to be affected as businesses begin implementing the act. Although penalties and reporting requirements for the employer mandate component of the act have been delayed until 2015, forward-looking companies are taking advantage of the extra time to get a head start on their compliance efforts. As companies make decisions about the ACAs provisions, they will need business analysts and other financial specialists to help them weigh their options. The tax implications could be significant with respect to areas such as flexible spending accounts, W-2 form reporting, the acts tax credit for small businesses and additional taxes on high-cost health plans. There are many other considerations. If a company is subject to ACA stipulations, for example, is it better for the bottom line to offer health insurance coverage to employees or pay the penalty? Does a business need to offer coverage to just its employees or provide family coverage as well? How can a firm determine whether it qualifies for the small business tax credit? And should a company consider controlling healthcare costs by flexibly managing its workforce through the use of temporary workers, who do not count toward the 50-employee threshold if they are retained for legitimate business reasons? For insight into these and other questions that are likely to come up for businesses, download a free copy of Robert Halfs What Every Business Needs to Know About the Patient Protection and Affordable Care Act at roberthalf.com/affordable-care-act. The ACA will not be the only healthcare-driven factor affecting accounting and finance employment in 2014. Healthcare organizations continue to look for seniorlevel finance professionals for help in completing operational assessments and determining financing for the implementation and upgrade of electronic medical records systems. Also spurring hiring is the adoption of the 10th Revision of the International Classification of Diseases (ICD-10), the standard diagnostic tool for epidemiology, health management and clinical purposes maintained by the World Health Organization. Finance specialists in areas such as charge capture, revenue analysis, and billing and coding compliance are all sought. Medicare and Medicaid also are changing, and organizations, both within and outside the healthcare sector, will require analysts and financial specialists to help them interpret laws and data alike.

Robert Half 2014 Salary Guide

Accounting and Finance Salaries


C orporate Accou Nti N G
Title 2013
a

2014

% Change

Chief Financial Officer


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

Company Sales in Millions

$ $ $ $ $

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

$ $ $ $ $

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

$ $ $ $ $

284,000 199,000 142,000 116,500 101,000 -

$ $ $ $ $

449,000 297,500 204,000 167,000 148,000

3.1% 3.1% 3.2% 3.4% 3.3%

(The above category assumes there is a corporate controller who reports to the CFO.)

Treasurer

Company Sales in Millions

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

$ $ $ $ $
a

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

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $

283,000 197,750 135,000 114,750 100,750 225,000 182,750 141,000 115,250 92,500 153,750 131,750 113,000 104,000 93,000 -

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $

437,750 291,500 197,500 160,750 137,250 364,000 277,000 199,000 160,750 130,000 229,500 194,250 159,000 140,250 122,750

3.0% 3.1% 3.1% 3.3% 3.1% 3.0% 3.0% 3.3% 3.3% 3.6% 3.0% 3.0% 3.3% 3.0% 3.4% 3.2% 3.3% 3.3% 3.5% 3.6% 3.4% 3.6% 3.7% 3.5% 3.5%

Vice President of Finance


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

Company Sales in Millions

$ $ $ $ $
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

Company Sales in Millions

$ $ $ $ $

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 $ 145,000 - $ 205,250 $ 129,750 - $ 179,250 $ 108,750 - $ 143,750 $ 95,750 - $ 128,750 $ 82,500 - $ 113,750 $ $ $ $ $ 147,500 137,250 123,750 109,000 95,500 $ $ $ $ $ 212,000 183,000 164,750 146,250 126,500

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.

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Robert Half 2014 Salary Guide

Accou Nti Ng aN d Fi NaNce Salaries

C orporate Accou Nti N G


Title 2013
a

2014

% Change

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

Company Sales in Millions

$ 147,000 - $ 207,750 $ 131,750 - $ 176,000 $ 114,250 - $ 150,250 $ 98,000 - $ 131,750 $ 85,750 - $ 114,500 $ 140,500 - $ 192,500 $ 116,750 - $ 160,500 $ 100,750 - $ 135,000 $ 82,500 - $ 116,000 $ 71,500 - $ 99,750
a

$ $ $ $ $

152,750 135,500 118,250 102,000 89,000 -

$ $ $ $ $

216,000 183,750 156,000 136,000 119,000

3.9% 3.7% 3.7% 3.6% 3.9% 4.3% 4.3% 4.3% 4.3% 4.5% 3.7% 3.5% 3.5% 3.5% 3.5% 4.0% 3.9% 4.0% 4.2% 4.3% 3.4% 3.6% 3.6% 3.7% 3.8% 3.4% 3.5% 3.6% 3.7%

Controller

Company Sales in Millions

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

$ 145,750 - $ 201,500 $ 123,500 - $ 165,750 $ 103,250 - $ 142,750 $ 85,000 - $ 122,000 $ 74,500 - $ 104,500 $ 135,500 - $ 188,000 $ 123,750 - $ 166,000 $ 108,500 - $ 145,250 $ 97,500 - $ 126,750 $ 85,250 - $ 115,000 $ 113,500 - $ 154,000 $ 102,000 - $ 135,000 $ 85,000 - $ 111,500 $ 72,750 - $ 96,250 $ 60,500 - $ 85,500 $ 109,500 - $ 153,500 $ 99,750 - $ 132,250 $ 84,500 - $ 111,000 $ 71,000 - $ 96,000 $ 59,750 - $ 83,250 $ 152,000 - $ 249,500 $ 110,500 - $ 169,750 $ 106,750 - $ 154,000 $ 85,000 - $ 120,000

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

Company Sales in Millions

$ 132,750 - $ 179,250 $ 121,000 - $ 159,000 $ 107,000 - $ 138,250 $ 94,250 - $ 122,500 $ 82,250 - $ 111,250
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

Company Sales in Millions

$ 108,500 - $ 148,750 $ 98,500 - $ 129,500 $ 82,000 - $ 107,000 $ 69,500 - $ 92,750 $ 58,250 - $ 81,750 $ 106,000 - $ 148,250 $ 96,000 - $ 128,000 $ 82,000 - $ 106,750 $ 68,250 - $ 92,750 $ 57,500 - $ 80,250
Company Sales in Millions

Assistant Treasurer Company Sales in Millions

Tax Director

$250+ $100 to $250

$ 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.

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Title/Experience 2013 2014 % Change

Compliance Large Companies b


Chief Compliance Ofcer Compliance Director Compliance Ofcer Senior Compliance Analyst Compliance Analyst $ 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 83,000 182,250 150,000 123,500 95,250 77,750 145,250 123,000 101,000 82,750 67,250 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 162,250 134,500 106,000 82,000 64,250 136,500 116,500 96,250 73,750 60,750 112,000 95,500 79,000 64,500 51,750 $ $ $ $ $ 232,000 184,500 143,750 108,250 86,250 3.5% 3.8% 3.6% 3.7% 3.8% 3.6% 3.7% 3.6% 3.8% 3.7% 3.6% 3.6% 3.5% 3.6% 3.6%

Compliance Midsize Companies b


Chief Compliance Ofcer Compliance Director Compliance Ofcer Senior Compliance Analyst Compliance Analyst $ 189,250 $ 155,500 $ 127,250 $ 99,000 $ 80,250 $ 150,250 $ 128,000 $ 104,750 $ 86,000 $ 69,750

Compliance Small Companies b


Chief Compliance Ofcer Compliance Director Compliance Ofcer Senior Compliance Analyst Compliance Analyst
Company Sales in Millions

Chief Audit Executive/Vice President, Internal Audit/Internal Audit Director


$500+ $250 to $500 $100 to $250 $ 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 $ 167,500 - $ 257,500 $ 131,750 - $ 191,000 $ 109,000 - $ 152,000 $ $ $ $ $ $ $ $ 96,500 76,500 59,000 50,000 84,250 71,500 55,000 47,500 $ 138,000 $ 102,500 $ 80,250 $ 62,000 $ 116,000 $ 90,250 $ 75,250 $ 60,500 3.3% 3.4% 3.5% 4.1% 3.9% 4.1% 3.9% 4.0% 3.9% 4.2% 4.1%

Internal Auditor Large Companies b


Manager Senior 1 to 3 Years Up to 1 Year

Internal Auditor Midsize Companies b


Manager Senior 1 to 3 Years Up to 1 Year

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.

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Title/Experience 2013 2014 % Change

IT Auditor Large Companies b


Manager Senior 1 to 3 Years Up to 1 Year $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 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 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 105,500 91,000 68,000 57,500 97,750 82,750 64,500 52,500 103,750 82,500 62,750 50,250 93,250 74,500 59,750 47,500 80,750 65,250 51,500 43,250 70,750 58,750 47,500 40,000 63,750 54,000 42,750 38,000 $ 152,500 $ 120,750 $ 93,250 $ 72,750 $ 136,000 $ 104,750 $ 85,500 $ 68,500 $ 142,250 $ 104,250 $ 80,250 $ 62,750 $ 123,500 $ 94,750 $ 73,750 $ 59,500 $ 113,750 $ 85,250 $ 67,250 $ 53,500 $ $ $ $ $ $ $ $ 94,500 77,000 62,750 51,500 86,000 68,750 57,750 46,500 3.9% 3.5% 3.9% 3.6% 4.0% 3.7% 4.0% 3.9% 3.6% 3.3% 3.4% 3.4% 3.6% 3.4% 3.5% 3.6% 4.0% 3.8% 4.2% 4.3% 4.1% 4.0% 4.3% 4.3% 4.0% 4.0% 4.1% 4.3%

IT Auditor Midsize Companies b


Manager Senior 1 to 3 Years Up to 1 Year

Financial Reporting Large Companies b


Manager Senior 1 to 3 Years Up to 1 Year Manager Senior 1 to 3 Years Up to 1 Year

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


Manager Senior 1 to 3 Years Up to 1 Year

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.

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Title/Experience 2013 2014 % Change

Cost Accountant Large Companies b


Manager Senior 1 to 3 Years Up to 1 Year $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 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 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 82,500 66,750 52,500 44,500 73,250 60,500 48,500 43,000 88,250 72,500 53,750 45,500 76,000 61,000 50,750 44,000 90,000 74,000 56,000 45,250 79,750 66,750 52,500 44,000 70,000 57,750 47,250 41,250 $ 113,000 $ 88,500 $ 68,750 $ 56,250 $ $ $ $ 97,500 78,750 65,000 53,000 4.1% 4.0% 4.1% 4.1% 4.1% 3.9% 4.1% 3.8% 3.8% 3.6% 3.7% 3.8% 3.9% 4.0% 4.0% 3.9% 4.1% 4.1% 4.2% 4.3% 4.0% 4.0% 4.3% 4.2% 4.2% 4.1% 4.3% 4.3%

Cost Accountant Midsize Companies b


Manager Senior 1 to 3 Years Up to 1 Year

Tax Accountant Large Companies b


Manager Senior 1 to 3 Years Up to 1 Year $ 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 $ 125,250 $ 93,000 $ 73,000 $ 58,250 $ 105,500 $ 83,250 $ 67,250 $ 55,750 $ 125,000 $ 97,000 $ 75,500 $ 59,000 $ 108,000 $ 88,500 $ 70,000 $ 54,250 $ $ $ $ 91,000 76,000 62,250 49,500

Tax Accountant Midsize Companies b


Manager Senior 1 to 3 Years Up to 1 Year

Financial Analyst Large Companies b


Manager Senior 1 to 3 Years Up to 1 Year

Financial Analyst Midsize Companies b


Manager Senior 1 to 3 Years Up to 1 Year

Financial Analyst Small Companies b


Manager Senior 1 to 3 Years Up to 1 Year

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.

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Accou Nti Ng aN d Fi NaNce Salaries

C orporate Accou Nti N G


Title/Experience 2013 2014 % Change

Budget Analyst Large Companies b


Manager Senior 1 to 3 Years Up to 1 Year $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 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 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 86,000 71,000 53,500 44,000 78,500 65,500 51,000 42,500 66,000 55,500 45,500 39,000 86,750 72,000 54,250 43,750 78,250 65,000 51,250 41,500 66,750 56,000 45,750 39,250 86,250 71,500 55,000 44,750 $ 121,000 $ 93,500 $ 74,250 $ 57,750 $ 104,750 $ 85,250 $ 69,000 $ 53,500 $ 89,000 $ 73,750 $ 61,000 $ 49,250 $ 122,000 $ 93,500 $ 73,500 $ 57,250 $ 104,000 $ 85,000 $ 67,000 $ 54,000 $ 89,250 $ 73,250 $ 61,250 $ 48,750 $ 121,250 $ 93,250 $ 73,750 $ 57,000 3.6% 3.9% 3.9% 4.1% 3.8% 3.8% 3.9% 3.8% 3.5% 3.6% 3.9% 3.8% 3.5% 3.4% 3.4% 3.3% 3.3% 3.4% 3.3% 3.5% 3.5% 3.2% 3.1% 3.2% 3.8% 3.5% 3.8% 3.6%

Budget Analyst Midsize Companies b


Manager Senior 1 to 3 Years Up to 1 Year

Budget Analyst Small Companies b


Manager Senior 1 to 3 Years Up to 1 Year

Treasury Analyst Large Companies b


Manager Senior 1 to 3 Years Up to 1 Year

Treasury Analyst Midsize Companies b


Manager Senior 1 to 3 Years Up to 1 Year

Treasury Analyst Small Companies b


Manager Senior 1 to 3 Years Up to 1 Year

Cost Analyst Large Companies b


Manager Senior 1 to 3 Years Up to 1 Year

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.

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Robert Half 2014 Salary Guide

Accou Nti Ng aN d Fi NaNce Salaries

C orporate Accou Nti N G


Title/Experience 2013 2014 % Change

Cost Analyst Midsize Companies b


Manager Senior 1 to 3 Years Up to 1 Year $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 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 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 77,750 64,750 50,000 42,250 67,000 56,250 45,500 39,000 86,000 73,750 56,500 47,250 86,250 73,500 56,750 46,750 $ 103,750 $ 84,750 $ 68,250 $ 53,250 $ $ $ $ 89,500 73,250 60,750 49,000 3.6% 3.5% 3.3% 3.5% 3.3% 3.2% 3.2% 3.2% 4.3% 4.3% 4.2% 4.0% 4.1% 4.0% 4.1% 3.8% 3.5% 3.6% 3.3% 3.4% 3.1% 3.1% 3.2% 3.1% 3.2% 3.1% 2.9%

Cost Analyst Small Companies b


Manager Senior 1 to 3 Years Up to 1 Year

Business Analyst Large Companies b


Manager Senior 1 to 3 Years Up to 1 Year $ 113,000 $ 93,250 $ 75,500 $ 59,500 $ 112,000 $ 92,750 $ 74,000 $ 59,500 $ 119,000 $ 97,250 $ 78,750 $ 62,000 $ 117,000 $ 96,500 $ 77,000 $ 62,250

Business Analyst Midsize Companies b


Manager Senior 1 to 3 Years Up to 1 Year

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 $ 64,500 - $ 106,000 $ $ $ $ 68,250 53,000 42,250 34,250 $ $ $ $ 99,000 74,750 59,250 45,750 $ 68,500 - $ 108,000 $ $ $ $ 70,250 55,250 44,000 35,750 $ 103,000 $ 76,750 $ 61,000 $ 46,750 79,250 61,250 43,750 66,000 52,750 40,500

Operational Support: Credit & Collections Large Companies b

Operational Support: Credit & Collections Midsize Companies b


$ 54,000 - $ 77,000 $ 43,500 - $ 59,500 $ 31,000 - $ 42,500 $ 45,250 - $ 64,000 $ 38,500 - $ 51,250 $ 29,750 - $ 39,750 $ 55,750 - $ $ 45,000 - $ $ 32,000 - $ $ 46,750 - $ $ 39,750 - $ $ 31,000 - $

Operational Support: Credit & Collections Small 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.

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Robert Half 2014 Salary Guide

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C orporate Accou Nti N G


Title/Experience 2013 2014 % Change

Operational Support: Bookkeepers All Companies


Full Charge (Financial Statements) Full Charge (General Ledger) Bookkeeper Accounting Clerk AR/AP c Manager AR/AP c Clerk Billing Manager/Supervisor Billing Clerk Payroll Manager/Supervisor Payroll Coordinator/Administrator Payroll Clerk Purchasing Manager Inventory Analyst Inventory Clerk AR/AP c Manager AR/AP c Clerk Billing Manager/Supervisor Billing Clerk Payroll Manager/Supervisor Payroll Clerk Purchasing Manager Inventory Clerk AR/AP c Manager AR/AP c Clerk Payroll Manager/Supervisor Payroll Clerk $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 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 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 44,750 41,250 35,750 30,750 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 61,250 54,000 46,750 40,250 79,500 45,750 68,000 43,500 88,500 56,250 45,250 77,750 53,000 41,250 65,250 43,500 59,500 41,500 68,500 44,750 64,500 40,500 56,250 40,250 55,750 39,750 3.2% 3.3% 3.8% 3.3% 3.5% 3.6% 3.1% 3.1% 4.0% 3.2% 3.9% 3.2% 3.0% 2.8% 3.5% 3.4% 3.5% 3.2% 3.6% 3.7% 3.0% 2.9% 3.2% 3.3% 3.5% 3.3% 3.4% 3.6%

Operational Support: Payroll & Other Large Companies b


52,000 33,250 48,000 32,000 55,500 40,750 34,250 50,000 40,000 32,500 47,000 32,750 44,500 31,000 47,750 32,500 46,750 30,250 40,250 30,250 40,750 30,500 -

Operational Support: Payroll & Other Midsize Companies b

Operational Support: Payroll & Other Small Companies b

Healthcare All Companies


Medical Biller Patient Accountant $ 34,500 - $ 46,750 $ 34,750 - $ 49,000 $ 36,000 - $ 48,000 $ 36,500 - $ 50,250

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.

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Robert Half 2014 Salary Guide

Accou Nti Ng aN d Fi NaNce Salaries

P ublic Accou Nti N G


Title/Experience 2013 2014 % Change

Tax Services Large Firms d,e


Senior Manager/Director a Manager a Senior 1 to 3 Years Up to 1 Year $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 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 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 115,000 92,750 76,250 61,500 54,250 104,000 86,750 68,750 55,500 48,000 92,500 77,000 61,250 50,500 44,500 114,250 94,000 75,500 62,750 54,250 102,500 85,500 68,750 55,500 48,000 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 190,750 134,000 101,750 80,750 67,750 161,500 117,250 91,750 72,750 60,500 131,250 101,750 79,500 64,750 55,750 184,750 130,250 98,500 79,000 66,250 159,250 115,500 90,000 72,250 60,250 3.6% 3.4% 3.5% 3.3% 3.0% 3.4% 3.3% 3.0% 3.2% 3.1% 3.3% 3.5% 3.3% 3.1% 2.8% 3.3% 3.1% 3.0% 3.1% 2.8% 3.2% 3.2% 3.1% 3.0% 2.9%

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.

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Robert Half 2014 Salary Guide

Accou Nti Ng aN d Fi NaNce Salaries

P ublic Accou Nti N G


Title/Experience 2013 2014 % Change

Audit/Assurance Services Small Firms d,e


Senior Manager/Director a Manager a Senior 1 to 3 Years Up to 1 Year $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 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 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 91,250 77,250 60,000 50,750 44,500 $ 129,500 $ 99,250 $ 80,000 $ 64,750 $ 55,000 $ 187,750 $ 130,500 $ 100,500 $ 80,000 $ 68,500 $ 158,500 $ 115,250 $ 92,250 $ 71,750 $ 61,250 $ 131,000 $ 100,250 $ 80,000 $ 64,750 $ 56,250 3.2% 3.1% 3.1% 3.1% 2.6% 3.4% 3.1% 3.2% 3.2% 2.9% 3.2% 3.1% 3.1% 3.2% 3.3% 3.4% 3.2% 3.1% 3.3% 3.0% 3.4%

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 44,250 115,500 93,750 75,750 63,750 54,000 102,000 86,250 67,750 56,750 47,750 92,500 77,000 61,000 51,250 45,500 -

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


$ 38,500 - $ 57,250 $ 39,750 - $ 59,250

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.

Unless otherwise noted (see footnote a), add 5-10 percent for graduate degrees or professional certifications.

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Robert Half 2014 Salary Guide

Accou Nti Ng aN d Fi NaNce Salaries

F i NaN cial S ervices


Title/Experience 2013 2014 % Change

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 Ofcer 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 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 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 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 172,250 129,750 80,750 67,500 166,000 127,750 75,500 68,000 90,750 118,250 107,000 89,250 68,500 52,500 79,250 61,250 49,500 69,750 57,750 44,750 56,750 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 276,750 191,750 108,250 86,500 262,000 183,250 101,750 88,250 148,000 172,250 151,500 126,500 107,500 83,750 112,250 82,000 67,500 90,750 73,750 59,250 77,250 2.1% 2.0% 2.2% 2.3% 2.0% 2.0% 2.2% 2.3% 2.0% 3.5% 3.4% 2.3% 2.2% 2.3% 2.4% 2.5% 2.6% 3.2% 3.3% 3.2% 2.5% 3.4% 3.6% 3.4% 3.5% 3.0% 3.0% 3.3% 1.2% 1.2% 1.2% 2.6% 2.9% 2.6%

Finance and Accounting


Chief Financial Ofcer Controller Large Firms f Controller Midsize Firms f Controller Small Firms 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 $ 148,250 - $ 252,500 $ 140,750 - $ 180,250 $ 99,000 - $ 149,000 $ 84,750 - $ 116,500 $ 65,750 - $ 84,250 $ 54,250 - $ 70,500 $ 43,250 - $ 56,000 $ 89,750 - $ 114,500 $ 69,750 - $ 91,250 $ 55,000 - $ 70,250 $ $ $ 85,750 - $ 113,500 65,000 - $ 54,000 - $ 82,000 70,250 $ 149,500 - $ 265,000 $ 146,500 - $ 186,000 $ 102,500 - $ 154,000 $ 89,000 - $ 119,250 $ 67,000 - $ 87,500 $ 56,250 - $ 72,250 $ 44,250 - $ 58,250 $ 91,000 - $ 115,750 $ 70,750 - $ 92,250 $ 55,750 - $ 71,000 $ $ $ 87,750 - $ 116,750 66,500 - $ 55,250 - $ 84,750 72,250

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.

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Robert Half 2014 Salary Guide

Accou Nti Ng aN d Fi NaNce Salaries

F i NaN cial S ervices


Title/Experience 2013 2014 % Change

Finance and Accounting (Cont.)


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 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 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 53,000 142,500 90,250 67,250 86,500 61,000 85,000 62,500 149,250 $ 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 $ 218,000 $ 126,750 $ 88,500 $ 112,750 $ 82,250 $ 109,000 $ 80,500 $ 220,500 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 83,750 61,000 49,500 72,500 54,500 44,250 87,500 65,250 51,500 89,250 68,000 53,750 52,500 55,000 148,000 92,000 69,000 90,000 63,000 88,500 64,500 154,500 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 115,500 78,750 62,750 93,750 69,000 57,750 121,000 84,250 69,500 114,500 87,500 68,500 76,750 75,250 225,000 132,750 92,250 116,250 85,250 112,250 83,500 229,500 2.6% 2.6% 2.7% 2.2% 2.1% 2.0% 3.9% 4.2% 4.1% 3.2% 3.2% 3.2% 4.2% 3.8% 3.5% 3.6% 3.5% 3.5% 3.5% 3.5% 3.5% 3.9% 4.0% 3.9% 4.0% 3.9% 4.0% 3.8% 3.9% 3.9% 3.9% 4.2% 3.2% 2.3%

Risk and Compliance


Chief Risk Ofcer 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 Ofcer Large Firms f Chief Compliance Ofcer
Midsize Firms f

$ 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

$ 126,000 - $ 176,000 $ $ $ $ $ $ $ $ $ $ $ 106,500 98,500 86,000 72,000 83,250 73,750 65,750 52,750 68,500 66,250 64,250 $ $ $ $ $ $ $ $ $ $ $ 138,000 131,500 118,500 97,000 108,500 98,000 86,000 79,750 92,000 88,000 91,000

Chief Compliance Ofcer Small Firms Compliance Ofcer Large Firms f Compliance Ofcer Midsize Firms f Compliance Ofcer Small Firms f Compliance Manager Large Firms f Compliance Manager Midsize Firms f Compliance Manager Small Firms f Compliance Analyst Anti-Money Laundering Specialist Fraud Investigator Regulatory Affairs Specialist

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.

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Robert Half 2014 Salary Guide

Accou Nti Ng aN d Fi NaNce Salaries

F i NaN cial S ervices


Title/Experience 2013 2014 % Change

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 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 $ 91,500 - $ 130,750 $ 55,250 - $ 80,250 $ 56,500 - $ $ 47,500 - $ $ 38,750 - $ $ 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 $ $ $ $ $ $ $ 72,500 59,750 49,750 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 $ 93,500 - $ 133,000 $ 56,500 - $ 82,000 $ 57,750 - $ $ 48,500 - $ $ 39,500 - $ $ 63,000 - $ $ 52,000 - $ $ 42,250 - $ 74,000 60,750 50,750 76,250 65,000 53,500 1.9% 2.2% 2.1% 1.9% 2.0% 2.0% 2.2% 2.1% 1.9% 2.0% 2.1% 2.6% 2.7% 3.0% 3.2% 3.0% 3.1% 3.1%

$ 53,000 - $ 65,750 $ 45,250 - $ $ 37,750 - $ $ $ $ $ $ $ $ 38,500 52,250 40,000 46,000 38,250 31,500 40,500 $ $ $ $ $ $ $ 56,000 45,500 60,000 72,750 54,500 65,750 57,500 43,000 59,000

Unless otherwise noted (see footnote a), add 5-10 percent for graduate degrees or professional certifications.

22

Robert Half 2014 Salary Guide

Customizing Salaries for Local Markets

The national salary ranges can be customized for more than 135 U.S. cities by using the local variances beginning on Page 24. A number of factors, including company size, employee benefits, the candidates skill set 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, independent research, and our companys ongoing surveys of chief financial officers and other senior business leaders. The average salary index for all U.S. markets is 100. To determine the estimated salary range for a position in your area, move the decimal point in the variance number two places to the left. Then, multiply this figure by the low and high ends of the positions national salary range.

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23

Salaries also can be customized using our Salary Calculator at roberthalf.com/salary-calculator.

Robert Half 2014 Salary Guide

Customi Z i Ng Salaries for Local Mar Kets

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 . . . . . . . . . . . . . . . 115.0 Sacramento . . . . . . . . . . . 101.5 San Diego . . . . . . . . . . . . 118.5 San Francisco . . . . . . . . 135.5 San Jose . . . . . . . . . . . . . . 133.0 Santa Barbara . . . . . . . . 121.0 Santa Rosa . . . . . . . . . . . . 110.0 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 . . . . . . . . . . . .105.0

District of Columbia Washington . . . . . . . . . . . 130.5 Florida Fort Myers . . . . . . . . . . . . . . 88.0 Jacksonville . . . . . . . . . . . . 93.5 Melbourne . . . . . . . . . . . . . 89.0 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 . . . . . . . . . . . . . . . . . 84.0 Savannah . . . . . . . . . . . . . . 84.0 Hawaii Honolulu . . . . . . . . . . . . . . . 91.0 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 . . . . . . . . . . 90.0 Davenport . . . . . . . . . . . . . 90.0 Des Moines . . . . . . . . . . . 100.0 Sioux City . . . . . . . . . . . . . . 79.1 Waterloo/Cedar Falls . . . 81.7 Kansas Kansas City . . . . . . . . . . . 97.0

Kentucky Lexington . . . . . . . . . . . . . . . 88.5 Louisville . . . . . . . . . . . . . . . 91.5 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 . . . . . . . . . . . . . . 82.0 St. Paul . . . . . . . . . . . . . . . 102.0 Missouri Kansas City . . . . . . . . . . . 97.2 St. Joseph . . . . . . . . . . . . . 91.0 St. Louis . . . . . . . . . . . . . 100.3 Nebraska Lincoln . . . . . . . . . . . . . . . . . 79.2 Omaha . . . . . . . . . . . . . . . . 95.0 Nevada Las Vegas . . . . . . . . . . . . . 94.0 Reno . . . . . . . . . . . . . . . . . . 94.0

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Robert Half 2014 Salary Guide

Customi Z i Ng Salaries for Local Mar Kets

New Hampshire Manchester/Nashua . . . . 112.0 New Jersey Mount Laurel . . . . . . . . . . 115.0 Paramus . . . . . . . . . . . . . . . 130.0 Princeton . . . . . . . . . . . . . . 127.0 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 . . . . . . . . . . 100.0 Raleigh . . . . . . . . . . . . . . . . 104.0 Ohio Akron . . . . . . . . . . . . . . . . . . . 89.0 Canton . . . . . . . . . . . . . . . . 82.0 Cincinnati . . . . . . . . . . . . . . 97.5 Cleveland . . . . . . . . . . . . . . 95.5

Columbus . . . . . . . . . . . . . . 96.5 Dayton . . . . . . . . . . . . . . . . . 87.0 Toledo . . . . . . . . . . . . . . . . . 84.5 Youngstown . . . . . . . . . . . . 76.0

Oklahoma Oklahoma City . . . . . . . . . 89.7 Tulsa . . . . . . . . . . . . . . . . . . . 92.0 Oregon Portland . . . . . . . . . . . . . . 104.5 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 . . . . . . . . . . . 88.0 Cool Springs . . . . . . . . . . . 99.0 Knoxville . . . . . . . . . . . . . . . . 87.0 Memphis . . . . . . . . . . . . . . . 95.0 Nashville . . . . . . . . . . . . . . . 98.5

Texas Austin . . . . . . . . . . . . . . . . 104.0 Dallas . . . . . . . . . . . . . . . . . 105.5 El Paso . . . . . . . . . . . . . . . . 70.0 Fort Worth . . . . . . . . . . . 105.5 Houston . . . . . . . . . . . . . . 106.0 Midland/Odessa . . . . . . . . 96.0 San Antonio . . . . . . . . . . . 98.0 Utah Salt Lake City . . . . . . . . . 99.0 Virginia Norfolk/ Hampton Roads . . . . . . 93.5 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-specic insights on positions in demand and growing industries are available at roberthalf.com/salary-center.

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 Robert Half office nearest you.

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Robert Half 2014 Salary Guide

The Benets of a Flexible Stafng Plan


Businesses today move at lightning speed. Advances in technology and communications, coupled with increased competition from all corners of the globe, mean companies must be agile in responding to change, including identifying the right personnel resources for projects. A flexible staffing plan that uses a combination of full-time employees and highly skilled interim professionals can help your firm staff up or down in response to business demand. This approach also introduces a variable-cost component into an otherwise fixed-cost labor structure and can help you guard against overstaffing and layoffs. Contingent workers are available at all experience levels and can supplement a companys core team whenever and for as long as necessary. These professionals can be engaged to fill staffing gaps, manage projects and serve as technical experts. The percentage of people in todays labor force working on a temporary or project basis is rising. This is a boon for companies, which can take advantage of the in-depth knowledge and experience these individuals possess.

Here are some of the advantages of making temporary and project professionals a permanent part of your staffing mix:
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You can adjust staffing levels to the ebb and flow of business cycles, keeping overhead costs under control. You can ease the work burden on employees who may already be spread too thin because of rising business demands or additional duties. You can handle projects outside the expertise of current staff members. You can engage high-level specialists with skills not available in-house. You can increase job stability for full-time employees. You can reduce recruiting time if you identify a longer-term need.

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Robert Half 2014 Salary Guide

Robert Half: Your Key to Finding Skilled Professionals


Robert Half is the worlds leading specialized staffing service. 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. Robert Half Financial Services specializes in providing highly skilled financial services professionals on a temporary, interim and full-time basis. We also offer a full spectrum of consulting services through our Protiviti subsidiary, a global consulting firm that helps companies solve problems in finance, technology, operations, governance, risk and internal audit. Key benefits we offer your business include:
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The right people, right now Few things are as costly for companies as discovering too late that theyve hired the wrong person. Time is money. Our staffing specialists, who commonly possess accounting and finance experience, are trained to make strong matches with professionals who can start right away. The complete job Companies, especially small businesses, dont always have the time and resources it takes to locate and attract the best talent. Despite what many think, even the Internet is just a starting point in an effective recruiting process.

Our staffing professionals have the expertise to make the hiring process easier and do it all for our clients: personal interviews, technical skills evaluations, reference checks, soft skills assessments, job offer preparation and determination of the suitability of our candidates fit with your work environment.
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High-tech, high-touch approach We use the latest technology to rapidly present a choice of candidates with the right skills to clients. But we arent limited to e-solutions. We believe personalized, tailored service is a key ingredient to successful recruiting. 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 consultants to help manage a special project from beginning to end.

Contact Robert Half at roberthalf.com or 1.800.803.8367 to learn more about how we can assist you with your staffing needs.

Our network is enhanced by our alliances with premier professional associations, including:
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Accounting and Financial Womens Alliance ALPFA American Institute of Certified Public Accountants American Payroll Association Financial Executives International The Institute of Internal Auditors

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Robert Half 2014 Salary Guide

Ofce Locations
Call 1.800.803.8367 or visit roberthalf.com/locations to contact the ofce nearest you. UNITED STATES
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Robert Half 2014 Salary Guide

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CORpORAte OFFIce
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Robert Half 2014 Salary Guide

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