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+ 2014 Accounting & Finance SALARY GUIDE

2014 Salary Guide from Robert Half€¦ · 2 Robert Half • 2014 Salary Guide The 2014 Salary Guide from Robert Half is the most comprehensive and authori- tative resource on starting

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Page 1: 2014 Salary Guide from Robert Half€¦ · 2 Robert Half • 2014 Salary Guide The 2014 Salary Guide from Robert Half is the most comprehensive and authori- tative resource on starting

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2014Accounting & Finance

SALARY GUIDE

Page 2: 2014 Salary Guide from Robert Half€¦ · 2 Robert Half • 2014 Salary Guide The 2014 Salary Guide from Robert Half is the most comprehensive and authori- tative resource on starting

Table of Contents

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

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

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Robert Half • 2014 Salary Guide1

From the ChairmanDear 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 MessmerChairman and CEO

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Robert Half • 2014 Salary Guide2

The 2014 Salary Guide from Robert Half is the most comprehensive and authori-tative 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 Labor’s Bureau of Labor Statistics has used it when compiling the Occupational Outlook Handbook.

Understanding the Salary Guide

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

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Robert Half • 2014 Salary Guide3

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

The Hiring Environment

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.

Somewhat beneficial Very beneficial

To maintain productivity when not ready to hire full time

72%

To alleviate the workloads of full-time staff

62%

To evaluate prospective full-time employees firsthand

64%

To access specialized skills on an as-needed basis

72%

To fill in during employee absences

76%

4020 60 70503010 800

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 trans-formations and systems upgrades, from beginning to end.

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Robert Half • 2014 Salary Guide4

THE HIRInG EnvIROnMEnT

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

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

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 retire-ments, such as by stepping up succession-planning efforts and offering a more gradual path to retirement for employees who desire one.

Retention Worries ReappearConcerns 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 entice-ments include bonuses, paid expenses for continuing professional education, relocation assistance, additional time off, flexible work options and community involvement.

38%

27%

13% 13%

9%

Maintaining staff productivity

Retaining valuable staff members

Don’t know/no answer

Improving staff morale and engagement

Recruiting new top performers

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Robert Half • 2014 Salary Guide5

THE HIRInG EnvIROnMEnT

Where the Jobs AreSome employers are engaged in catch-up hiring after years of staffing freezes and cutbacks. In particular, they’re 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

u Anti-money laundering (AML) specialistsu Bookkeepersu Business analystsu Business systems analysts u Financial analysts

u Internal auditorsu Payroll clerks u Risk and compliance professionals u Senior accountantsu Staff accountants

In-Demand Credentials and SkillsWhen 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 desig-nation, and a master’s degree in business administration (MBA) is commonly preferred for senior-level corporate accounting and finance positions.

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THE HIRInG EnvIROnMEnT

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 funda-mental payroll certification (FPC).

As accounting and finance professionals continue to expand their responsi-bilities 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 FunctionBuilding 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.

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THE HIRInG EnvIROnMEnT

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 experi-enced 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 candi-dates 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.

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THE HIRInG EnvIROnMEnT

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 implementa-tion 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 trade-support 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.

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THE HIRInG EnvIROnMEnT

Spotlight on Healthcare

2014: A Pivotal Year for Healthcare, Financial FieldsIt’s 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 full-time 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 compo-nent 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 ACA’s 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 act’s tax credit for small businesses and additional taxes on high-cost health plans. There are many other consid-erations. 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 tempo-rary 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 Half’s 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 senior-level 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.

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Robert Half • 2014 Salary Guide10

CORPORATE ACCOUnTIng

Title 2013 2014 % Change

Chief Financial Officera – Company Sales in Millions

$500+ $ 280,500 - $ 430,250 $ 284,000 - $ 449,000 3.1%$250 to $500 $ 194,500 - $ 287,250 $ 199,000 - $ 297,500 3.1%$100 to $250 $ 137,250 - $ 198,000 $ 142,000 - $ 204,000 3.2%$50 to $100 $ 113,500 - $ 160,750 $ 116,500 - $ 167,000 3.4%To $50 $ 99,000 - $ 142,000 $ 101,000 - $ 148,000 3.3%(The above category assumes there is a corporate controller who reports to the CFO.)

Treasurera – Company Sales in Millions

$500+ $ 278,000 - $ 422,000 $ 283,000 - $ 437,750 3.0%$250 to $500 $ 193,500 - $ 281,250 $ 197,750 - $ 291,500 3.1%$100 to $250 $ 131,750 - $ 190,750 $ 135,000 - $ 197,500 3.1%$50 to $100 $ 111,250 - $ 155,500 $ 114,750 - $ 160,750 3.3%To $50 $ 96,250 - $ 134,500 $ 100,750 - $ 137,250 3.1%

Vice President of Financea – Company Sales in Millions

$500+ $ 219,500 - $ 352,250 $ 225,000 - $ 364,000 3.0%$250 to $500 $ 178,500 - $ 268,000 $ 182,750 - $ 277,000 3.0%$100 to $250 $ 137,000 - $ 192,250 $ 141,000 - $ 199,000 3.3%$50 to $100 $ 112,000 - $ 155,250 $ 115,250 - $ 160,750 3.3%To $50 $ 89,250 - $ 125,500 $ 92,500 - $ 130,000 3.6%

Director of Financea – Company Sales in Millions

$500+ $ 149,500 - $ 222,750 $ 153,750 - $ 229,500 3.0%$250 to $500 $ 128,500 - $ 188,000 $ 131,750 - $ 194,250 3.0%$100 to $250 $ 110,250 - $ 153,000 $ 113,000 - $ 159,000 3.3%$50 to $100 $ 101,000 - $ 136,250 $ 104,000 - $ 140,250 3.0%To $50 $ 90,250 - $ 118,500 $ 93,000 - $ 122,750 3.4%

Director of Accounting – Company Sales in Millions

$500+ $ 140,250 - $ 199,250 $ 145,000 - $ 205,250 3.2%$250 to $500 $ 125,000 - $ 174,250 $ 129,750 - $ 179,250 3.3%$100 to $250 $ 105,250 - $ 139,250 $ 108,750 - $ 143,750 3.3%$50 to $100 $ 92,250 - $ 124,750 $ 95,750 - $ 128,750 3.5%To $50 $ 80,000 - $ 109,500 $ 82,500 - $ 113,750 3.6%

Director of Financial Reporting – Company Sales in Millions

$500+ $ 143,500 - $ 204,250 $ 147,500 - $ 212,000 3.4%$250 to $500 $ 133,250 - $ 175,750 $ 137,250 - $ 183,000 3.6%$100 to $250 $ 120,000 - $ 158,250 $ 123,750 - $ 164,750 3.7%$50 to $100 $ 106,000 - $ 140,500 $ 109,000 - $ 146,250 3.5%To $50 $ 92,500 - $ 122,000 $ 95,500 - $ 126,500 3.5%

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

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Robert Half • 2014 Salary Guide11

CORPORATE ACCOUnTIng

Title 2013 2014 % Change

Corporate Controllera – Company Sales in Millions

$500+ $ 147,000 - $ 207,750 $ 152,750 - $ 216,000 3.9%$250 to $500 $ 131,750 - $ 176,000 $ 135,500 - $ 183,750 3.7%$100 to $250 $ 114,250 - $ 150,250 $ 118,250 - $ 156,000 3.7%$50 to $100 $ 98,000 - $ 131,750 $ 102,000 - $ 136,000 3.6%To $50 $ 85,750 - $ 114,500 $ 89,000 - $ 119,000 3.9%

Controllera – Company Sales in Millions

$500+ $ 140,500 - $ 192,500 $ 145,750 - $ 201,500 4.3%$250 to $500 $ 116,750 - $ 160,500 $ 123,500 - $ 165,750 4.3%$100 to $250 $ 100,750 - $ 135,000 $ 103,250 - $ 142,750 4.3%$50 to $100 $ 82,500 - $ 116,000 $ 85,000 - $ 122,000 4.3%To $50 $ 71,500 - $ 99,750 $ 74,500 - $ 104,500 4.5%

Divisional Controllera – Company Sales in Millions

$500+ $ 132,750 - $ 179,250 $ 135,500 - $ 188,000 3.7%$250 to $500 $ 121,000 - $ 159,000 $ 123,750 - $ 166,000 3.5%$100 to $250 $ 107,000 - $ 138,250 $ 108,500 - $ 145,250 3.5%$50 to $100 $ 94,250 - $ 122,500 $ 97,500 - $ 126,750 3.5%To $50 $ 82,250 - $ 111,250 $ 85,250 - $ 115,000 3.5%

Assistant Controllera – Company Sales in Millions

$500+ $ 108,500 - $ 148,750 $ 113,500 - $ 154,000 4.0%$250 to $500 $ 98,500 - $ 129,500 $ 102,000 - $ 135,000 3.9%$100 to $250 $ 82,000 - $ 107,000 $ 85,000 - $ 111,500 4.0%$50 to $100 $ 69,500 - $ 92,750 $ 72,750 - $ 96,250 4.2%To $50 $ 58,250 - $ 81,750 $ 60,500 - $ 85,500 4.3%

Assistant Treasurer – Company Sales in Millions

$500+ $ 106,000 - $ 148,250 $ 109,500 - $ 153,500 3.4%$250 to $500 $ 96,000 - $ 128,000 $ 99,750 - $ 132,250 3.6%$100 to $250 $ 82,000 - $ 106,750 $ 84,500 - $ 111,000 3.6%$50 to $100 $ 68,250 - $ 92,750 $ 71,000 - $ 96,000 3.7%To $50 $ 57,500 - $ 80,250 $ 59,750 - $ 83,250 3.8%

Tax Directora – Company Sales in Millions

$250+ $ 146,500 - $ 241,750 $ 152,000 - $ 249,500 3.4%$100 to $250 $ 107,750 - $ 163,000 $ 110,500 - $ 169,750 3.5%

Tax Manager – Company Sales in Millions

$250+ $ 103,250 - $ 148,500 $ 106,750 - $ 154,000 3.6%$50 to $250 $ 82,000 - $ 115,750 $ 85,000 - $ 120,000 3.7%(This is a senior management position. The tax manager titles on Page 14 are line-manager positions.)

ACCOUnTInG AnD FInAnCE SALARIES

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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ACCOUnTInG AnD FInAnCE SALARIES

CORPORATE ACCOUnTIng

Title/Experience 2013 2014 % Change

Compliance – Large Companies b

Chief Compliance Officer $ 157,750 - $ 223,250 $ 162,250 - $ 232,000 3.5%Compliance Director $ 129,500 - $ 177,750 $ 134,500 - $ 184,500 3.8%Compliance Officer $ 102,750 - $ 138,250 $ 106,000 - $ 143,750 3.6%Senior Compliance Analyst $ 79,500 - $ 104,000 $ 82,000 - $ 108,250 3.7%Compliance Analyst $ 62,000 - $ 83,000 $ 64,250 - $ 86,250 3.8%

Compliance – Midsize Companies b

Chief Compliance Officer $ 132,250 - $ 182,250 $ 136,500 - $ 189,250 3.6%Compliance Director $ 112,250 - $ 150,000 $ 116,500 - $ 155,500 3.7%Compliance Officer $ 92,250 - $ 123,500 $ 96,250 - $ 127,250 3.6%Senior Compliance Analyst $ 71,250 - $ 95,250 $ 73,750 - $ 99,000 3.8%Compliance Analyst $ 58,250 - $ 77,750 $ 60,750 - $ 80,250 3.7%

Compliance – Small Companies b

Chief Compliance Officer $ 108,000 - $ 145,250 $ 112,000 - $ 150,250 3.6%Compliance Director $ 92,750 - $ 123,000 $ 95,500 - $ 128,000 3.6%Compliance Officer $ 76,500 - $ 101,000 $ 79,000 - $ 104,750 3.5%Senior Compliance Analyst $ 62,500 - $ 82,750 $ 64,500 - $ 86,000 3.6%Compliance Analyst $ 50,000 - $ 67,250 $ 51,750 - $ 69,750 3.6%

Chief Audit Executive/Vice President, Internal Audit/Internal Audit Director – Company Sales in Millions

$500+ $ 161,500 - $ 249,750 $ 167,500 - $ 257,500 3.3%$250 to $500 $ 127,500 - $ 184,500 $ 131,750 - $ 191,000 3.4%$100 to $250 $ 105,500 - $ 146,750 $ 109,000 - $ 152,000 3.5%

Internal Auditor – Large Companies b

Manager $ 93,000 - $ 132,250 $ 96,500 - $ 138,000 4.1%Senior $ 73,750 - $ 98,500 $ 76,500 - $ 102,500 3.9%1 to 3 Years $ 56,750 - $ 77,000 $ 59,000 - $ 80,250 4.1%Up to 1 Year $ 47,500 - $ 60,250 $ 50,000 - $ 62,000 3.9%

Internal Auditor – Midsize Companies b

Manager $ 81,500 - $ 111,000 $ 84,250 - $ 116,000 4.0%Senior $ 67,500 - $ 88,250 $ 71,500 - $ 90,250 3.9%1 to 3 Years $ 52,750 - $ 72,250 $ 55,000 - $ 75,250 4.2%Up to 1 Year $ 45,500 - $ 58,250 $ 47,500 - $ 60,500 4.1%

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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ACCOUnTInG AnD FInAnCE SALARIES

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.

CORPORATE ACCOUnTIng

Title/Experience 2013 2014 % Change

IT Auditor – Large Companies b

Manager $ 102,000 - $ 146,250 $ 105,500 - $ 152,500 3.9%Senior $ 88,250 - $ 116,250 $ 91,000 - $ 120,750 3.5%1 to 3 Years $ 65,750 - $ 89,500 $ 68,000 - $ 93,250 3.9%Up to 1 Year $ 55,250 - $ 70,500 $ 57,500 - $ 72,750 3.6%

IT Auditor – Midsize Companies b

Manager $ 94,750 - $ 130,000 $ 97,750 - $ 136,000 4.0%Senior $ 79,000 - $ 101,750 $ 82,750 - $ 104,750 3.7%1 to 3 Years $ 62,250 - $ 82,000 $ 64,500 - $ 85,500 4.0%Up to 1 Year $ 50,750 - $ 65,750 $ 52,500 - $ 68,500 3.9%

Financial Reporting – Large Companies b

Manager $ 100,750 - $ 136,750 $ 103,750 - $ 142,250 3.6%Senior $ 79,500 - $ 101,250 $ 82,500 - $ 104,250 3.3%1 to 3 Years $ 60,500 - $ 77,750 $ 62,750 - $ 80,250 3.4%Up to 1 Year $ 48,500 - $ 60,750 $ 50,250 - $ 62,750 3.4%

Financial Reporting – Midsize Companies b

Manager $ 91,000 - $ 118,250 $ 93,250 - $ 123,500 3.6%Senior $ 72,250 - $ 91,500 $ 74,500 - $ 94,750 3.4%1 to 3 Years $ 57,500 - $ 71,500 $ 59,750 - $ 73,750 3.5%Up to 1 Year $ 46,000 - $ 57,250 $ 47,500 - $ 59,500 3.6%

General Accountant – Large Companies b

Manager $ 77,750 - $ 109,250 $ 80,750 - $ 113,750 4.0%Senior $ 62,250 - $ 82,750 $ 65,250 - $ 85,250 3.8%1 to 3 Years $ 49,000 - $ 65,000 $ 51,500 - $ 67,250 4.2%Up to 1 Year $ 41,000 - $ 51,750 $ 43,250 - $ 53,500 4.3%

General Accountant – Midsize Companies b

Manager $ 68,000 - $ 90,750 $ 70,750 - $ 94,500 4.1%Senior $ 56,250 - $ 74,250 $ 58,750 - $ 77,000 4.0%1 to 3 Years $ 45,000 - $ 60,750 $ 47,500 - $ 62,750 4.3%Up to 1 Year $ 38,500 - $ 49,250 $ 40,000 - $ 51,500 4.3%

General Accountant – Small Companies b

Manager $ 61,500 - $ 82,500 $ 63,750 - $ 86,000 4.0%Senior $ 51,250 - $ 66,750 $ 54,000 - $ 68,750 4.0%1 to 3 Years $ 41,000 - $ 55,500 $ 42,750 - $ 57,750 4.1%Up to 1 Year $ 36,250 - $ 44,750 $ 38,000 - $ 46,500 4.3%

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ACCOUnTInG AnD FInAnCE SALARIES

CORPORATE ACCOUnTIng

Title/Experience 2013 2014 % Change

Cost Accountant – Large Companies b

Manager $ 79,250 - $ 108,500 $ 82,500 - $ 113,000 4.1%Senior $ 64,250 - $ 85,000 $ 66,750 - $ 88,500 4.0%1 to 3 Years $ 50,500 - $ 66,000 $ 52,500 - $ 68,750 4.1%Up to 1 Year $ 43,000 - $ 53,750 $ 44,500 - $ 56,250 4.1%

Cost Accountant – Midsize Companies b

Manager $ 70,500 - $ 93,500 $ 73,250 - $ 97,500 4.1%Senior $ 58,250 - $ 75,750 $ 60,500 - $ 78,750 3.9%1 to 3 Years $ 46,750 - $ 62,250 $ 48,500 - $ 65,000 4.1%Up to 1 Year $ 41,250 - $ 51,250 $ 43,000 - $ 53,000 3.8%

Tax Accountant – Large Companies b

Manager $ 85,750 - $ 120,000 $ 88,250 - $ 125,250 3.8%Senior $ 69,750 - $ 90,000 $ 72,500 - $ 93,000 3.6%1 to 3 Years $ 51,500 - $ 70,750 $ 53,750 - $ 73,000 3.7%Up to 1 Year $ 44,000 - $ 56,000 $ 45,500 - $ 58,250 3.8%

Tax Accountant – Midsize Companies b

Manager $ 73,750 - $ 101,000 $ 76,000 - $ 105,500 3.9%Senior $ 58,750 - $ 80,000 $ 61,000 - $ 83,250 4.0%1 to 3 Years $ 49,000 - $ 64,500 $ 50,750 - $ 67,250 4.0%Up to 1 Year $ 42,750 - $ 53,250 $ 44,000 - $ 55,750 3.9%

Financial Analyst – Large Companies b

Manager $ 86,750 - $ 119,750 $ 90,000 - $ 125,000 4.1%Senior $ 70,500 - $ 93,750 $ 74,000 - $ 97,000 4.1%1 to 3 Years $ 53,500 - $ 72,750 $ 56,000 - $ 75,500 4.2%Up to 1 Year $ 43,750 - $ 56,250 $ 45,250 - $ 59,000 4.3%

Financial Analyst – Midsize Companies b

Manager $ 77,000 - $ 103,500 $ 79,750 - $ 108,000 4.0%Senior $ 64,500 - $ 84,750 $ 66,750 - $ 88,500 4.0%1 to 3 Years $ 50,250 - $ 67,250 $ 52,500 - $ 70,000 4.3%Up to 1 Year $ 42,000 - $ 52,250 $ 44,000 - $ 54,250 4.2%

Financial Analyst – Small Companies b

Manager $ 67,250 - $ 87,250 $ 70,000 - $ 91,000 4.2%Senior $ 55,500 - $ 73,000 $ 57,750 - $ 76,000 4.1%1 to 3 Years $ 45,500 - $ 59,500 $ 47,250 - $ 62,250 4.3%Up to 1 Year $ 39,250 - $ 47,750 $ 41,250 - $ 49,500 4.3%

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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CORPORATE ACCOUnTIng

Title/Experience 2013 2014 % Change

Budget Analyst – Large Companies b

Manager $ 83,250 - $ 116,500 $ 86,000 - $ 121,000 3.6%Senior $ 68,750 - $ 89,500 $ 71,000 - $ 93,500 3.9%1 to 3 Years $ 51,750 - $ 71,250 $ 53,500 - $ 74,250 3.9%Up to 1 Year $ 42,500 - $ 55,250 $ 44,000 - $ 57,750 4.1%

Budget Analyst – Midsize Companies b

Manager $ 75,750 - $ 100,750 $ 78,500 - $ 104,750 3.8%Senior $ 63,000 - $ 82,250 $ 65,500 - $ 85,250 3.8%1 to 3 Years $ 49,250 - $ 66,250 $ 51,000 - $ 69,000 3.9%Up to 1 Year $ 41,250 - $ 51,250 $ 42,500 - $ 53,500 3.8%

Budget Analyst – Small Companies b

Manager $ 64,000 - $ 85,750 $ 66,000 - $ 89,000 3.5%Senior $ 53,750 - $ 71,000 $ 55,500 - $ 73,750 3.6%1 to 3 Years $ 43,750 - $ 58,750 $ 45,500 - $ 61,000 3.9%Up to 1 Year $ 37,750 - $ 47,250 $ 39,000 - $ 49,250 3.8%

Treasury Analyst – Large Companies b

Manager $ 84,750 - $ 117,000 $ 86,750 - $ 122,000 3.5%Senior $ 69,500 - $ 90,500 $ 72,000 - $ 93,500 3.4%1 to 3 Years $ 52,250 - $ 71,250 $ 54,250 - $ 73,500 3.4%Up to 1 Year $ 42,750 - $ 55,000 $ 43,750 - $ 57,250 3.3%

Treasury Analyst – Midsize Companies b

Manager $ 75,750 - $ 100,750 $ 78,250 - $ 104,000 3.3%Senior $ 63,000 - $ 82,000 $ 65,000 - $ 85,000 3.4%1 to 3 Years $ 49,750 - $ 64,750 $ 51,250 - $ 67,000 3.3%Up to 1 Year $ 41,000 - $ 51,250 $ 41,500 - $ 54,000 3.5%

Treasury Analyst – Small Companies b

Manager $ 64,500 - $ 86,250 $ 66,750 - $ 89,250 3.5%Senior $ 53,750 - $ 71,500 $ 56,000 - $ 73,250 3.2%1 to 3 Years $ 44,250 - $ 59,500 $ 45,750 - $ 61,250 3.1%Up to 1 Year $ 37,500 - $ 47,750 $ 39,250 - $ 48,750 3.2%

Cost Analyst – Large Companies b

Manager $ 83,250 - $ 116,750 $ 86,250 - $ 121,250 3.8%Senior $ 69,000 - $ 90,250 $ 71,500 - $ 93,250 3.5%1 to 3 Years $ 53,000 - $ 71,000 $ 55,000 - $ 73,750 3.8%Up to 1 Year $ 42,750 - $ 55,500 $ 44,750 - $ 57,000 3.6%

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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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.

CORPORATE ACCOUnTIng

Title/Experience 2013 2014 % Change

Cost Analyst – Midsize Companies b

Manager $ 75,000 - $ 100,250 $ 77,750 - $ 103,750 3.6%Senior $ 62,250 - $ 82,250 $ 64,750 - $ 84,750 3.5%1 to 3 Years $ 48,500 - $ 66,000 $ 50,000 - $ 68,250 3.3%Up to 1 Year $ 41,000 - $ 51,250 $ 42,250 - $ 53,250 3.5%

Cost Analyst – Small Companies b

Manager $ 64,750 - $ 86,750 $ 67,000 - $ 89,500 3.3%Senior $ 54,000 - $ 71,500 $ 56,250 - $ 73,250 3.2%1 to 3 Years $ 44,000 - $ 59,000 $ 45,500 - $ 60,750 3.2%Up to 1 Year $ 37,750 - $ 47,500 $ 39,000 - $ 49,000 3.2%

Business Analyst – Large Companies b

Manager $ 83,500 - $ 113,000 $ 86,000 - $ 119,000 4.3%Senior $ 70,750 - $ 93,250 $ 73,750 - $ 97,250 4.3%1 to 3 Years $ 54,250 - $ 75,500 $ 56,500 - $ 78,750 4.2%Up to 1 Year $ 45,500 - $ 59,500 $ 47,250 - $ 62,000 4.0%

Business Analyst – Midsize Companies b

Manager $ 83,250 - $ 112,000 $ 86,250 - $ 117,000 4.1%Senior $ 70,750 - $ 92,750 $ 73,500 - $ 96,500 4.0%1 to 3 Years $ 54,500 - $ 74,000 $ 56,750 - $ 77,000 4.1%Up to 1 Year $ 45,500 - $ 59,500 $ 46,750 - $ 62,250 3.8%

Forensic Accountant – All Companies

Forensic Accountant $ 64,500 - $ 106,000 $ 68,500 - $ 108,000 3.5%

Operational Support: Credit & Collections – Large Companies b

Credit Manager/Supervisor $ 68,250 - $ 99,000 $ 70,250 - $ 103,000 3.6%Assistant Credit Manager $ 53,000 - $ 74,750 $ 55,250 - $ 76,750 3.3%Credit/Collections Analyst $ 42,250 - $ 59,250 $ 44,000 - $ 61,000 3.4%Credit/Collections Clerk $ 34,250 - $ 45,750 $ 35,750 - $ 46,750 3.1%

Operational Support: Credit & Collections – Midsize Companies b

Credit Manager/Supervisor $ 54,000 - $ 77,000 $ 55,750 - $ 79,250 3.1%Assistant Credit Manager $ 43,500 - $ 59,500 $ 45,000 - $ 61,250 3.2%Credit/Collections Clerk $ 31,000 - $ 42,500 $ 32,000 - $ 43,750 3.1%

Operational Support: Credit & Collections – Small Companies b

Credit Manager/Supervisor $ 45,250 - $ 64,000 $ 46,750 - $ 66,000 3.2%Assistant Credit Manager $ 38,500 - $ 51,250 $ 39,750 - $ 52,750 3.1%Credit/Collections Clerk $ 29,750 - $ 39,750 $ 31,000 - $ 40,500 2.9%

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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.

CORPORATE ACCOUnTIng

Title/Experience 2013 2014 % Change

Operational Support: Bookkeepers – All Companies

Full Charge (Financial Statements) $ 43,500 - $ 59,250 $ 44,750 - $ 61,250 3.2%Full Charge (general Ledger) $ 39,750 - $ 52,500 $ 41,250 - $ 54,000 3.3%Bookkeeper $ 34,000 - $ 45,500 $ 35,750 - $ 46,750 3.8%Accounting Clerk $ 29,250 - $ 39,500 $ 30,750 - $ 40,250 3.3%

Operational Support: Payroll & Other – Large Companies b

AR/APc Manager $ 50,500 - $ 76,500 $ 52,000 - $ 79,500 3.5%AR/APc Clerk $ 32,000 - $ 44,250 $ 33,250 - $ 45,750 3.6%Billing Manager/Supervisor $ 46,500 - $ 66,000 $ 48,000 - $ 68,000 3.1%Billing Clerk $ 31,000 - $ 42,250 $ 32,000 - $ 43,500 3.1%Payroll Manager/Supervisor $ 53,000 - $ 85,500 $ 55,500 - $ 88,500 4.0%Payroll Coordinator/Administrator $ 39,500 - $ 54,500 $ 40,750 - $ 56,250 3.2%Payroll Clerk $ 32,750 - $ 43,750 $ 34,250 - $ 45,250 3.9%Purchasing Manager $ 48,250 - $ 75,500 $ 50,000 - $ 77,750 3.2%Inventory Analyst $ 38,500 - $ 51,750 $ 40,000 - $ 53,000 3.0%Inventory Clerk $ 31,000 - $ 40,750 $ 32,500 - $ 41,250 2.8%

Operational Support: Payroll & Other – Midsize Companies b

AR/APc Manager $ 45,500 - $ 63,000 $ 47,000 - $ 65,250 3.5%AR/APc Clerk $ 31,250 - $ 42,500 $ 32,750 - $ 43,500 3.4%Billing Manager/Supervisor $ 43,000 - $ 57,500 $ 44,500 - $ 59,500 3.5%Billing Clerk $ 30,000 - $ 40,250 $ 31,000 - $ 41,500 3.2%Payroll Manager/Supervisor $ 46,500 - $ 65,750 $ 47,750 - $ 68,500 3.6%Payroll Clerk $ 31,750 - $ 42,750 $ 32,500 - $ 44,750 3.7%Purchasing Manager $ 45,250 - $ 62,750 $ 46,750 - $ 64,500 3.0%Inventory Clerk $ 29,000 - $ 39,750 $ 30,250 - $ 40,500 2.9%

Operational Support: Payroll & Other – Small Companies b

AR/APc Manager $ 39,250 - $ 54,250 $ 40,250 - $ 56,250 3.2%AR/APc Clerk $ 29,000 - $ 39,250 $ 30,250 - $ 40,250 3.3%Payroll Manager/Supervisor $ 39,500 - $ 53,750 $ 40,750 - $ 55,750 3.5%Payroll Clerk $ 29,250 - $ 38,750 $ 30,500 - $ 39,750 3.3%

Healthcare – All Companies

Medical Biller $ 34,500 - $ 46,750 $ 36,000 - $ 48,000 3.4%Patient Accountant $ 34,750 - $ 49,000 $ 36,500 - $ 50,250 3.6%

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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

Title/Experience 2013 2014 % Change

Tax Services – Large Firms d,e

Senior Manager/Directora $ 112,000 - $ 183,000 $ 115,000 - $ 190,750 3.6%Managera $ 90,750 - $ 128,500 $ 92,750 - $ 134,000 3.4%Senior $ 74,000 - $ 98,000 $ 76,250 - $ 101,750 3.5%1 to 3 Years $ 59,750 - $ 78,000 $ 61,500 - $ 80,750 3.3%Up to 1 Year $ 52,750 - $ 65,750 $ 54,250 - $ 67,750 3.0%

Tax Services – Midsize Firms d,e

Senior Manager/Directora $ 101,500 - $ 155,250 $ 104,000 - $ 161,500 3.4%Managera $ 84,250 - $ 113,250 $ 86,750 - $ 117,250 3.3%Senior $ 67,000 - $ 88,750 $ 68,750 - $ 91,750 3.0%1 to 3 Years $ 54,250 - $ 70,000 $ 55,500 - $ 72,750 3.2%Up to 1 Year $ 46,500 - $ 58,750 $ 48,000 - $ 60,500 3.1%

Tax Services – Small Firms d,e

Senior Manager/Directora $ 89,750 - $ 126,750 $ 92,500 - $ 131,250 3.3%Managera $ 74,750 - $ 98,000 $ 77,000 - $ 101,750 3.5%Senior $ 59,000 - $ 77,250 $ 61,250 - $ 79,500 3.3%1 to 3 Years $ 49,000 - $ 62,750 $ 50,500 - $ 64,750 3.1%Up to 1 Year $ 43,250 - $ 54,250 $ 44,500 - $ 55,750 2.8%

Audit/Assurance Services – Large Firms d,e

Senior Manager/Directora $ 110,750 - $ 178,750 $ 114,250 - $ 184,750 3.3%Managera $ 91,000 - $ 126,500 $ 94,000 - $ 130,250 3.1%Senior $ 73,000 - $ 96,000 $ 75,500 - $ 98,500 3.0%1 to 3 Years $ 60,500 - $ 77,000 $ 62,750 - $ 79,000 3.1%Up to 1 Year $ 52,750 - $ 64,500 $ 54,250 - $ 66,250 2.8%

Audit/Assurance Services – Midsize Firms d,e

Senior Manager/Directora $ 100,750 - $ 153,000 $ 102,500 - $ 159,250 3.2%Managera $ 83,500 - $ 111,250 $ 85,500 - $ 115,500 3.2%Senior $ 66,500 - $ 87,500 $ 68,750 - $ 90,000 3.1%1 to 3 Years $ 54,250 - $ 69,750 $ 55,500 - $ 72,250 3.0%Up to 1 Year $ 46,500 - $ 58,750 $ 48,000 - $ 60,250 2.9%

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ACCOUnTInG AnD FInAnCE SALARIES

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

Title/Experience 2013 2014 % Change

Audit/Assurance Services – Small Firms d,e

Senior Manager/Directora $ 89,000 - $ 125,000 $ 91,250 - $ 129,500 3.2%Managera $ 74,750 - $ 96,500 $ 77,250 - $ 99,250 3.1%Senior $ 58,750 - $ 77,000 $ 60,000 - $ 80,000 3.1%1 to 3 Years $ 49,500 - $ 62,500 $ 50,750 - $ 64,750 3.1%Up to 1 Year $ 43,250 - $ 53,750 $ 44,500 - $ 55,000 2.6%

Management Services – Large Firms d,e

Senior Manager/Directora $ 112,250 - $ 181,000 $ 115,500 - $ 187,750 3.4%Managera $ 90,750 - $ 126,750 $ 93,750 - $ 130,500 3.1%Senior $ 73,250 - $ 97,500 $ 75,750 - $ 100,500 3.2%1 to 3 Years $ 61,500 - $ 77,750 $ 63,750 - $ 80,000 3.2%Up to 1 Year $ 52,750 - $ 66,250 $ 54,000 - $ 68,500 2.9%

Management Services – Midsize Firms d,e

Senior Manager/Directora $ 99,250 - $ 153,250 $ 102,000 - $ 158,500 3.2%Managera $ 84,000 - $ 111,500 $ 86,250 - $ 115,250 3.1%Senior $ 65,750 - $ 89,500 $ 67,750 - $ 92,250 3.1%1 to 3 Years $ 54,750 - $ 69,750 $ 56,750 - $ 71,750 3.2%Up to 1 Year $ 46,250 - $ 59,250 $ 47,750 - $ 61,250 3.3%

Management Services – Small Firms d,e

Senior Manager/Directora $ 89,750 - $ 126,500 $ 92,500 - $ 131,000 3.4%Managera $ 74,500 - $ 97,250 $ 77,000 - $ 100,250 3.2%Senior $ 59,500 - $ 77,250 $ 61,000 - $ 80,000 3.1%1 to 3 Years $ 49,750 - $ 62,500 $ 51,250 - $ 64,750 3.3%Up to 1 Year $ 44,250 - $ 54,500 $ 45,500 - $ 56,250 3.0%

Paraprofessional/Bookkeeper – All Firms

Paraprofessional/Bookkeeper $ 38,500 - $ 57,250 $ 39,750 - $ 59,250 3.4%

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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

Title/Experience 2013 2014 % Change

Banking and Financial MarketsManaging Director/Partner – Sell Side $ 168,750 - $ 271,000 $ 172,250 - $ 276,750 2.1%Vice President – Sell Side $ 126,750 - $ 188,500 $ 129,750 - $ 191,750 2.0%Associate – Sell Side $ 78,500 - $ 106,500 $ 80,750 - $ 108,250 2.2%Analyst – Sell Side $ 65,250 - $ 85,250 $ 67,500 - $ 86,500 2.3%Managing Director/Partner – Buy Side $ 162,750 - $ 256,750 $ 166,000 - $ 262,000 2.0%Vice President – Buy Side $ 124,000 - $ 181,000 $ 127,750 - $ 183,250 2.0%Associate – Buy Side $ 74,000 - $ 99,500 $ 75,500 - $ 101,750 2.2%Analyst – Buy Side $ 66,750 - $ 86,000 $ 68,000 - $ 88,250 2.3%Business Development Officer $ 88,750 - $ 145,250 $ 90,750 - $ 148,000 2.0%Fund Manager $ 114,750 - $ 166,000 $ 118,250 - $ 172,250 3.5%Portfolio Manager $ 103,250 - $ 146,750 $ 107,000 - $ 151,500 3.4%Commercial Lender – 5+ Years $ 87,000 - $ 124,000 $ 89,250 - $ 126,500 2.3%Commercial Lender – 3 to 5 Years $ 66,750 - $ 105,500 $ 68,500 - $ 107,500 2.2%Commercial Lender – 1 to 3 Years $ 51,250 - $ 82,000 $ 52,500 - $ 83,750 2.3%Private Banker – 5+ Years $ 77,250 - $ 109,750 $ 79,250 - $ 112,250 2.4%Private Banker – 3 to 5 Years $ 59,500 - $ 80,250 $ 61,250 - $ 82,000 2.5%Private Banker – 1 to 3 Years $ 48,500 - $ 65,500 $ 49,500 - $ 67,500 2.6%Credit Analyst – 5+ Years $ 67,500 - $ 88,000 $ 69,750 - $ 90,750 3.2%Credit Analyst – 3 to 5 Years $ 55,500 - $ 71,750 $ 57,750 - $ 73,750 3.3%Credit Analyst – 1 to 3 Years $ 43,500 - $ 57,250 $ 44,750 - $ 59,250 3.2%Wholesaler $ 55,000 - $ 75,750 $ 56,750 - $ 77,250 2.5%

Finance and AccountingChief Financial Officer $ 148,250 - $ 252,500 $ 149,500 - $ 265,000 3.4%Controller – Large Firmsf $ 140,750 - $ 180,250 $ 146,500 - $ 186,000 3.6%Controller – Midsize Firmsf $ 99,000 - $ 149,000 $ 102,500 - $ 154,000 3.4%Controller – Small Firmsf $ 84,750 - $ 116,500 $ 89,000 - $ 119,250 3.5%Accountant – 5+ Years $ 65,750 - $ 84,250 $ 67,000 - $ 87,500 3.0%Accountant – 3 to 5 Years $ 54,250 - $ 70,500 $ 56,250 - $ 72,250 3.0%Accountant – 1 to 3 Years $ 43,250 - $ 56,000 $ 44,250 - $ 58,250 3.3%Product Controller – Manager $ 89,750 - $ 114,500 $ 91,000 - $ 115,750 1.2%Product Controller – 3 to 5 Years $ 69,750 - $ 91,250 $ 70,750 - $ 92,250 1.2%Product Controller – 1 to 3 Years $ 55,000 - $ 70,250 $ 55,750 - $ 71,000 1.2%Financial Planning & Analysis – Manager $ 85,750 - $ 113,500 $ 87,750 - $ 116,750 2.6%

Financial Planning & Analysis – 3 to 5 Years $ 65,000 - $ 82,000 $ 66,500 - $ 84,750 2.9%

Financial Planning & Analysis – 1 to 3 Years $ 54,000 - $ 70,250 $ 55,250 - $ 72,250 2.6%

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FInAnCIAL SERVICES

Title/Experience 2013 2014 % Change

Finance and Accounting (Cont.)

Hedge Fund Accountant – Manager $ 81,250 - $ 113,000 $ 83,750 - $ 115,500 2.6%Hedge Fund Accountant – 3 to 5 Years $ 59,250 - $ 77,000 $ 61,000 - $ 78,750 2.6%Hedge Fund Accountant – 1 to 3 Years $ 48,000 - $ 61,250 $ 49,500 - $ 62,750 2.7%Mutual Fund Accountant – Manager $ 70,750 - $ 92,000 $ 72,500 - $ 93,750 2.2%Mutual Fund Accountant – 3 to 5 Years $ 53,250 - $ 67,750 $ 54,500 - $ 69,000 2.1%Mutual Fund Accountant – 1 to 3 Years $ 43,500 - $ 56,500 $ 44,250 - $ 57,750 2.0%Internal Auditor – Manager $ 83,500 - $ 117,250 $ 87,500 - $ 121,000 3.9%Internal Auditor – 3 to 5 Years $ 63,000 - $ 80,500 $ 65,250 - $ 84,250 4.2%Internal Auditor – 1 to 3 Years $ 49,750 - $ 66,500 $ 51,500 - $ 69,500 4.1%Regulatory Reporting – Manager $ 86,750 - $ 110,750 $ 89,250 - $ 114,500 3.2%Regulatory Reporting – 3 to 5 Years $ 66,000 - $ 84,750 $ 68,000 - $ 87,500 3.2%Regulatory Reporting – 1 to 3 Years $ 52,000 - $ 66,500 $ 53,750 - $ 68,500 3.2%Financial Analyst $ 50,500 - $ 73,500 $ 52,500 - $ 76,750 4.2%Tax Accountant $ 53,000 - $ 72,500 $ 55,000 - $ 75,250 3.8%

Risk and ComplianceChief Risk Officer $ 142,500 - $ 218,000 $ 148,000 - $ 225,000 3.5%Market Risk Analyst – Manager $ 90,250 - $ 126,750 $ 92,000 - $ 132,750 3.6%Market Risk Analyst – 3 to 5 Years $ 67,250 - $ 88,500 $ 69,000 - $ 92,250 3.5%Credit Risk Analyst – Manager $ 86,500 - $ 112,750 $ 90,000 - $ 116,250 3.5%Credit Risk Analyst – 3 to 5 Years $ 61,000 - $ 82,250 $ 63,000 - $ 85,250 3.5%Operational Risk Analyst – Manager $ 85,000 - $ 109,000 $ 88,500 - $ 112,250 3.5%Operational Risk Analyst – 3 to 5 Years $ 62,500 - $ 80,500 $ 64,500 - $ 83,500 3.5%Chief Compliance Officer – Large Firmsf $ 149,250 - $ 220,500 $ 154,500 - $ 229,500 3.9%Chief Compliance Officer – Midsize Firmsf $ 121,750 - $ 168,750 $ 126,000 - $ 176,000 4.0%

Chief Compliance Officer – Small Firmsf $ 102,500 - $ 132,750 $ 106,500 - $ 138,000 3.9%Compliance Officer – Large Firmsf $ 94,500 - $ 126,750 $ 98,500 - $ 131,500 4.0%Compliance Officer – Midsize Firmsf $ 83,750 - $ 113,000 $ 86,000 - $ 118,500 3.9%Compliance Officer – Small Firmsf $ 69,750 - $ 92,750 $ 72,000 - $ 97,000 4.0%Compliance Manager – Large Firmsf $ 80,750 - $ 104,000 $ 83,250 - $ 108,500 3.8%Compliance Manager – Midsize Firmsf $ 71,500 - $ 93,750 $ 73,750 - $ 98,000 3.9%Compliance Manager – Small Firmsf $ 63,500 - $ 82,500 $ 65,750 - $ 86,000 3.9%Compliance Analyst $ 50,250 - $ 77,250 $ 52,750 - $ 79,750 3.9%Anti-Money Laundering Specialist $ 65,500 - $ 88,500 $ 68,500 - $ 92,000 4.2%Fraud Investigator $ 64,000 - $ 85,500 $ 66,250 - $ 88,000 3.2%Regulatory Affairs Specialist $ 63,250 - $ 88,500 $ 64,250 - $ 91,000 2.3%

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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FInAnCIAL SERVICES

Title/Experience 2013 2014 % Change

OperationsDirector of Operations $ 91,500 - $ 130,750 $ 93,500 - $ 133,000 1.9%Operations Manager $ 55,250 - $ 80,250 $ 56,500 - $ 82,000 2.2%Banking Operations Specialist – 5+ Years $ 56,500 - $ 72,500 $ 57,750 - $ 74,000 2.1%

Banking Operations Specialist – 3 to 5 Years $ 47,500 - $ 59,750 $ 48,500 - $ 60,750 1.9%

Banking Operations Specialist – 1 to 3 Years $ 38,750 - $ 49,750 $ 39,500 - $ 50,750 2.0%

Fund Operations Specialist – 5+ Years $ 61,500 - $ 75,000 $ 63,000 - $ 76,250 2.0%Fund Operations Specialist – 3 to 5 Years $ 51,000 - $ 63,500 $ 52,000 - $ 65,000 2.2%

Fund Operations Specialist – 1 to 3 Years $ 41,250 - $ 52,500 $ 42,250 - $ 53,500 2.1%

Client Service Representative – 5+ Years $ 52,000 - $ 64,500 $ 53,000 - $ 65,750 1.9%

Client Service Representative – 3 to 5 Years $ 44,250 - $ 55,000 $ 45,250 - $ 56,000 2.0%

Client Service Representative – 1 to 3 Years $ 37,000 - $ 44,500 $ 37,750 - $ 45,500 2.1%

Sales/Trader Assistant $ 37,250 - $ 58,750 $ 38,500 - $ 60,000 2.6%Performance Analyst $ 50,750 - $ 71,000 $ 52,250 - $ 72,750 2.7%Loan Processor $ 38,750 - $ 53,000 $ 40,000 - $ 54,500 3.0%Loan Underwriter $ 44,250 - $ 64,000 $ 46,000 - $ 65,750 3.2%Loan Administrator $ 36,500 - $ 56,500 $ 38,250 - $ 57,500 3.0%Mortgage Processor $ 30,250 - $ 42,000 $ 31,500 - $ 43,000 3.1%Mortgage Underwriter $ 38,750 - $ 57,750 $ 40,500 - $ 59,000 3.1%

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

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Robert Half • 2014 Salary Guide23

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 candidate’s skill set and market trends, may impact actual compensation.

The information is supported by data from the U.S. Department of Labor’s Bureau of Labor Statistics and Robert Half’s U.S. offices, independent research, and our company’s 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 position’s national salary range.

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

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Robert Half • 2014 Salary Guide24

AlabamaBirmingham . . . . . . . . . . . . 95.0Huntsville . . . . . . . . . . . . . . . 93.0Mobile . . . . . . . . . . . . . . . . . . 86.0

ArizonaPhoenix . . . . . . . . . . . . . . .108.0Tucson . . . . . . . . . . . . . . . .100.0

ArkansasFayetteville . . . . . . . . . . . . . 95.0Little Rock . . . . . . . . . . . . . . 95.0

CaliforniaFresno . . . . . . . . . . . . . . . . . 90.0Irvine . . . . . . . . . . . . . . . . . .124.5Los Angeles . . . . . . . . . . .125.0Oakland . . . . . . . . . . . . . . .125.0Ontario. . . . . . . . . . . . . . . .115.0Sacramento . . . . . . . . . . .101.5San Diego. . . . . . . . . . . . .118.5San Francisco . . . . . . . . .135.5San Jose . . . . . . . . . . . . . .133.0Santa Barbara . . . . . . . . .121.0Santa Rosa . . . . . . . . . . . 110.0Stockton . . . . . . . . . . . . . . . 85.0

ColoradoBoulder . . . . . . . . . . . . . . .113.3Colorado Springs. . . . . . . 90.5Denver . . . . . . . . . . . . . . . .102.8Fort Collins . . . . . . . . . . . . . 92.8greeley . . . . . . . . . . . . . . . . 83.8Loveland . . . . . . . . . . . . . . . 90.5Pueblo . . . . . . . . . . . . . . . . . 76.0

ConnecticutHartford . . . . . . . . . . . . . . .116.5new Haven. . . . . . . . . . . .112.0Stamford . . . . . . . . . . . . . .131.0

DelawareWilmington . . . . . . . . . . . .105.0

District of ColumbiaWashington . . . . . . . . . . .130.5

FloridaFort Myers . . . . . . . . . . . . . . 88.0Jacksonville . . . . . . . . . . . . . 93.5Melbourne. . . . . . . . . . . . . . 89.0Miami/ Fort Lauderdale. . . . . .106.7Orlando . . . . . . . . . . . . . . . . 98.5St. Petersburg . . . . . . . . . . 94.0Tampa. . . . . . . . . . . . . . . . . . 96.5West Palm Beach. . . . . . . 99.5

GeorgiaAtlanta . . . . . . . . . . . . . . . .105.0Macon . . . . . . . . . . . . . . . . . 84.0Savannah . . . . . . . . . . . . . . 84.0

HawaiiHonolulu . . . . . . . . . . . . . . . 91.0

IdahoBoise . . . . . . . . . . . . . . . . . . 86.1

IllinoisChicago . . . . . . . . . . . . . . .123.0naperville. . . . . . . . . . . . . .112.0Rockford . . . . . . . . . . . . . . . 80.0Springfield. . . . . . . . . . . . . . 91.0

IndianaFort Wayne . . . . . . . . . . . . . 81.0Indianapolis. . . . . . . . . . . . . 94.0

IowaCedar Rapids. . . . . . . . . . . 90.0Davenport . . . . . . . . . . . . . . 90.0Des Moines . . . . . . . . . . .100.0Sioux City . . . . . . . . . . . . . . 79.1Waterloo/Cedar Falls . . . 81.7

KansasKansas City . . . . . . . . . . . . 97.0

KentuckyLexington . . . . . . . . . . . . . . . 88.5Louisville . . . . . . . . . . . . . . . 91.5

LouisianaBaton Rouge . . . . . . . . . . . 99.0new Orleans . . . . . . . . . . . 99.0

MainePortland . . . . . . . . . . . . . . . . 95.0

MarylandBaltimore . . . . . . . . . . . . . .103.0

MassachusettsBoston . . . . . . . . . . . . . . . .133.0Springfield. . . . . . . . . . . . .104.0

MichiganAnn Arbor . . . . . . . . . . . . .100.5Detroit . . . . . . . . . . . . . . . .100.0grand Rapids . . . . . . . . . . 85.0Lansing . . . . . . . . . . . . . . . . . 84.0

MinnesotaBloomington. . . . . . . . . . .105.5Duluth . . . . . . . . . . . . . . . . . . 79.6Minneapolis . . . . . . . . . . .105.5Rochester . . . . . . . . . . . . .100.5St. Cloud. . . . . . . . . . . . . . . 82.0St. Paul . . . . . . . . . . . . . . .102.0

MissouriKansas City . . . . . . . . . . . . 97.2St. Joseph . . . . . . . . . . . . . . 91.0St. Louis . . . . . . . . . . . . . .100.3

NebraskaLincoln . . . . . . . . . . . . . . . . . 79.2Omaha . . . . . . . . . . . . . . . . . 95.0

NevadaLas Vegas . . . . . . . . . . . . . . 94.0Reno . . . . . . . . . . . . . . . . . . . 94.0

CUSTOMIzInG SALARIES FOR LOCAL MARkETS

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Robert Half • 2014 Salary Guide25

New HampshireManchester/nashua . . . .112.0

New JerseyMount Laurel . . . . . . . . . .115.0Paramus . . . . . . . . . . . . . . 130.0Princeton . . . . . . . . . . . . . 127.0Woodbridge . . . . . . . . . . 126.0

New MexicoAlbuquerque . . . . . . . . . . . . 89.7

New YorkAlbany . . . . . . . . . . . . . . . . . . 97.0Buffalo . . . . . . . . . . . . . . . . . 95.0Long Island . . . . . . . . . . . 135.0new York . . . . . . . . . . . . . 141.0Rochester . . . . . . . . . . . . . . 91.7Syracuse . . . . . . . . . . . . . . . 90.3

North CarolinaCharlotte . . . . . . . . . . . . . .101.0greensboro . . . . . . . . . . .100.0Raleigh . . . . . . . . . . . . . . . 104.0

OhioAkron . . . . . . . . . . . . . . . . . . . 89.0Canton . . . . . . . . . . . . . . . . 82.0Cincinnati . . . . . . . . . . . . . . 97.5Cleveland . . . . . . . . . . . . . . 95.5

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

OklahomaOklahoma City . . . . . . . . . 89.7Tulsa . . . . . . . . . . . . . . . . . . . 92.0

OregonPortland . . . . . . . . . . . . . . .104.5

PennsylvaniaHarrisburg . . . . . . . . . . . . . . 95.0Philadelphia . . . . . . . . . . .115.0Pittsburgh . . . . . . . . . . . . . . 96.2

Rhode IslandProvidence . . . . . . . . . . . . . 97.0

South CarolinaCharleston . . . . . . . . . . . . . 92.0Columbia . . . . . . . . . . . . . . . 93.0greenville . . . . . . . . . . . . . . 90.0

TennesseeChattanooga . . . . . . . . . . . 88.0Cool Springs . . . . . . . . . . . 99.0Knoxville . . . . . . . . . . . . . . . . 87.0Memphis . . . . . . . . . . . . . . . 95.0nashville . . . . . . . . . . . . . . . 98.5

TexasAustin . . . . . . . . . . . . . . . . .104.0Dallas . . . . . . . . . . . . . . . . .105.5El Paso. . . . . . . . . . . . . . . . . 70.0Fort Worth . . . . . . . . . . . .105.5Houston . . . . . . . . . . . . . .106.0Midland/Odessa . . . . . . . . 96.0San Antonio . . . . . . . . . . . . 98.0

UtahSalt Lake City . . . . . . . . . . 99.0

Virginianorfolk/ Hampton Roads . . . . . . . 93.5Richmond . . . . . . . . . . . . . . 98.0Tysons Corner . . . . . . . . .130.0

WashingtonSeattle . . . . . . . . . . . . . . . .118.9Spokane . . . . . . . . . . . . . . . 82.0

WisconsinAppleton . . . . . . . . . . . . . . . 85.0green Bay . . . . . . . . . . . . . . 86.5Madison . . . . . . . . . . . . . . . . 96.0Milwaukee . . . . . . . . . . . . . . 99.0Waukesha . . . . . . . . . . . . . . 98.5

CUSTOMIzInG SALARIES FOR LOCAL MARkETS

Source: U.S. Department of Labor’s 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.

Region-specific insights on positions in demand and growing industries are available at roberthalf.com/salary-center.

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Robert Half • 2014 Salary Guide26

The Benefits of a Flexible Staffing PlanBusinesses 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 company’s 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 today’s labor force working on a temporary or project basis is rising. This is a boon for companies, which can take advan-tage 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:

u You can adjust staffing levels to the ebb and flow of business cycles, keeping overhead costs under control.

u You can ease the work burden on employees who may already be spread too thin because of rising business demands or additional duties.

u You can handle projects outside the expertise of current staff members.

u You can engage high-level specialists with skills not available in-house.

u You can increase job stability for full-time employees.

u You can reduce recruiting time if you identify a longer-term need.

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Robert Half • 2014 Salary Guide27

Robert Half: Your Key to Finding Skilled Professionals

Our network is enhanced by our alliances with premier professional associations, including:

u Accounting and Financial Women’s Allianceu ALPFAu American Institute of Certified Public Accountantsu American Payroll Associationu Financial Executives Internationalu The Institute of Internal Auditors

Robert Half is the world’s 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:

u The right people, right now – Few things are as costly for companies as discovering too late that they’ve 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.

u The complete job – Companies, especially small businesses, don’t 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 determi-nation of the suitability of our candidates’ fit with your work environment.

u 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 aren’t limited to e-solutions. We believe personalized, tailored service is a key ingredient to successful recruiting.

u Choices – We provide a number of options to meet different needs, whether it’s 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.

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Robert Half • 2014 Salary Guide28

ALABAMABirmingham

ARIZONAChandlerPhoenixPhoenix – WestTucson

ARKANSASFayettevilleLittle Rock

CALIFORNIABakersfieldBurbankCarlsbadCerritosCity of IndustryFairfieldFremontFresnoIrvineLa JollaLaguna niguelLong BeachLos AngelesLos Angeles – LAXModestoMontereyOaklandOntarioOrangeOxnardPalm SpringsPalo AltoPasadenaPleasantonRancho BernardoRancho CordovaRiversideSacramentoSan DiegoSan FranciscoSan JoseSan MateoSanta BarbaraSanta ClaraSanta RosaStocktonTorranceVisaliaWalnut CreekWestlake VillageWestwoodWoodland Hills

COLORADOBoulderColorado SpringsDenver

EnglewoodFort CollinsLakewood

CONNECTICUTDanburyHartfordnew HavenSheltonStamford

DELAWAREWilmington

DISTRICT OF COLUMBIAWashington

FLORIDABoca RatonBrandonCoral gablesFort LauderdaleFort MyersHeathrowJacksonvilleMiami – DowntownOrlandoSt. PetersburgTampaWest Palm Beach

GEORGIAAlpharettaAtlanta – BuckheadAtlanta – galleriaAtlanta – SouthgwinnettMaconSavannah

HAWAIIHonolulu

IDAHOBoise

ILLINOISChicagoFairview HeightsgurneeHoffman EstatesnapervillenorthbrookOakbrook TerraceRosemontTinley Park

INDIANAFishersFort WayneIndianapolis – DowntownIndianapolis – WestMerrillville

IOWACedar RapidsDavenportDes MoinesWest Des Moines

KANSASOverland Park

KENTUCKYLexingtonLouisville

LOUISIANABaton Rougenew Orleans

MAINEPortland

MARYLANDBaltimoreBethesdaColumbiagreenbeltHunt Valley

MASSACHUSETTSBostonBraintreeBurlingtonCambridgeDanversFraminghamSpringfieldWestborough

MICHIGANAnn ArborDearborngrand RapidsKalamazooLansingSouthfieldTroy

MINNESOTABloomingtonBurnsvilleMinneapolisMinnetonkaSt. CloudSt. Paul

MISSOURICreve CoeurKansas CitySt. Louis

NEBRASKAOmaha

NEVADALas VegasReno

NEW HAMPSHIREManchesternashuaPortsmouth

NEW JERSEYBridgewaterJersey CityMount LaurelParamusParsippanyPrincetonRed BankRutherfordWoodbridge

NEW MEXICOAlbuquerqueLas Cruces

NEW YORKAlbanyBrooklynBuffaloHauppaugenew York – Midtownnew York – Wall StreetQueensRochesterSyracuseUnion SquareUniondaleWhite Plains

NORTH CAROLINAChapel HillCharlotteCharlotte – SouthgreensboroRaleigh

OHIOAkronBeachwoodBlue AshCantonCincinnatiClevelandColumbusDaytonDublinEastonnorth OlmstedToledoWest ChesterYoungstown

OKLAHOMAOklahoma CityTulsa

OREGONBeavertonEugenePortland

Call 1.800.803.8367 or visit roberthalf.com/locations to contact the office nearest you.

UNITED STATES

Office Locations

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Robert Half • 2014 Salary Guide29

CorPoraTE offiCE

Robert Half2884 Sand Hill Road, Menlo Park, CA 94025 650.234.6000 • roberthalf.com

INTERNATIONAL OFFICES

PENNSYLVANIAHarrisburgHermitageKing of PrussiaLehigh ValleyMoonPhiladelphiaPittsburghReadingTrevoseWexford

RHODE ISLANDProvidence

SOUTH CAROLINACharlestonColumbiagreenvilleSpartanburg

TENNESSEEChattanoogaKnoxvilleMemphis – DowntownMemphis – Eastnashville – Cool Springsnashville – Downtown

TEXASAustinDallas – DowntownDallas – galleriaEl PasoFort WorthHouston – Clear LakeHouston – DowntownHouston – galleriaHouston – northwestHouston – Westchase

Houston – The WoodlandsIrvingMidland/OdessaPlanoSan Antonio – Alamo HeightsSan Antonio – Colonnade

UTAHSalt Lake CityThanksgiving Point

VIRGINIAAlexandriaDullesnorfolkRichmond – DowntownRichmond – WestTysons Corner

WASHINGTONBellevueFederal WayLynnwoodSeattleSpokane

WISCONSINAppletonMadisonMilwaukeeWaukesha

AUSTRALIABrisbaneMelbourne Mount WaverleyParramattaPerthSydney

AUSTRIAVienna

BELGIUMAntwerp Brussels Charleroi ghent groot-Bijgaarden Hasselt Herentals Liège Roeselare Wavre Zaventem

BRAZILBelo HorizonteCampinasRio de JaneiroSão Paulo

CANADAAlbertaCalgary – DowntownCalgary – SuburbanEdmonton

British ColumbiaBurnaby/RichmondFraser ValleyVancouver

ManitobaWinnipeg

OntarioBramptonBurlingtonKitchener-WaterlooMarkhamMississauganorth YorkOttawaTorontoVaughan

QuebecLavalMontrealQuebec CityWest Island

CHILESantiago

CHINAHong Kong (SAR)Shanghai

FRANCEAix-en-ProvenceLilleLyonMassynantes

ParisParis – La DéfenseStade de FranceVersailles

GERMANYBerlinBonnCologneDüsseldorfEssenFrankfurt FreiburgHamburgMannheimMunichStuttgartWiesbaden

ITALYMilan

JAPANTokyo

LUXEMBOURGLuxembourg

THE NETHERLANDSAmsterdam EindhovenRotterdam Utrecht

NEW ZEALANDAuckland

QATARDoha

SINGAPORESingapore

SWITZERLANDZurich

UNITED ARAB EMIRATESAbu DhabiDubai

UNITED KINGDOMBirminghamBristolCambridgeCardiffEdinburghguildfordLeedsLeicesterLondon CentralLondon CityLondon WestManchesterMilton KeynesnottinghamReadingSouth CoastSwindonWatfordWindsor

CorPoraTE offiCE

Robert Half2884 Sand Hill Road, Menlo Park, CA 94025 650.234.6000 • roberthalf.com

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