Built on Recommendations. Recruitment Review 2015 Accountancy & Finance

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1 Built on Recommendations Recruitment Review 2015 Accountancy & Finance

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3 Contents About Randstad Financial & Professional 4 Executive summary 5 Salary snapshot Small to medium enterprises 9 Large corporate businesses 12 Public Sector 14 Salary insight Corporate Governance 17 Taxation - Practice 20 Taxation - Inhouse 26 Treasury 28 Business Services/general Practice 30 Restructuring/Recovery/Forensics 32 Corporate Finance 34 Six key considerations for HR in Salary by qualification Qualified 39 Part qualified 41 West Yorkshire transactional accountancy 41 Why choose Randstad? 42 Get in touch 43 3

4 About Randstad Financial & Professional Founded in 1960, Randstad is a global leader in recruitment and HR services, operating in more than 40 countries from 4,496 offices, with a mission to take the lead in shaping the world of work. A pioneer in the UK professional recruitment sector, Randstad Financial & Professional is the specialist recruitment firm for accountancy, financial services, professional services, commerce and industry across public, private and not for profit organisations. Many Randstad Financial & Professional staff have been with us since the early days, and our long-serving consultants now deal with many clients who were once job-seeking candidates themselves. As long-term business partners, we shape tomorrow s workforce through our specialist experience. We also bring expert knowledge through our research and guidance on emerging trends and best recruitment practice. Randstad UK as specialists Our past acquisitions and current focus on building teams with highly specialist knowledge in recruiting for a particular job function, industry sector or location supports our positioning as a specialist recruiter. Our core specialisms (with offices based across the UK) include; Technologies Digby Morgan - HR Business Support - Sales, Marketing, Retail and Administration Inhouse Services Care Construction, Property and Engineering Student and Worker Support Sourceright (RPO & MSP) Methodology This salary guide has been compiled using data gathered between January 2014 and December 2014 from job listings, job offers and candidate registrations. Details of the survey respondents are as follows: respondents Total sample 8200 Gender Men 3958 Women 4242 Age years years years years 1246 Education Secondary education 1476 Vocational qualification 652 Professional qualification 839 Further education 993 Higher education/university degree 3278 Postgraduate 962 Region London 2302 South 1507 Midlands 923 North 1300 Scotland 965 Yorkshire and Humber

5 Executive summary The UK recruitment prospects are shaping up well for 2015, with the latest figures from the Recruitment and Employment Confederation highlighting an estimated growth in the jobs market of nine per cent in the coming year. Confidence is high in the financial services, commerce and industry sectors, with economic indicators improving steadily, employers optimistic about their overall business situation and talented candidates able to choose from multiple job offers. That confidence is also echoed in the latest reports from the CIPD, which sees the UK labour market continuing to expand at a strong rate of around 2.4% in This is a little less than it was in 2014, and the slight slow-down is likely to be reflected in wages, where the expectation is that they will continue to flat-line until Demand for temporary and interim staff continues, but strong banking candidates with up to three years experience are now starting to look for permanent positions. Their reluctance to take on roles for less than three months reflects an increase in confidence in the market. One negative factor in this vigorous job arena, however, is over-long recruitment processes, where psychometric testing, interview presentations and competency-based interviews are now becoming the norm. When the market is buoyant and dynamic, it pays to be fast and agile, this is where understanding salaries across job profiles will help. For employees, who have been doggedly waiting out the recession by honing their skills in much leaner organisations, the effect has been to see them emerge keener into this changing employment market. While the downsizing over the past few years has meant extra work and pressure for many staff, it has, in turn, equipped them with additional skills and responsibilities. Typically, specialists have taken on generalist duties and generalists have developed further specialist skills, making them both eminently employable in this buoyant market. I very much hope you will find our Recruitment Review interesting. Please do not hesitate to contact us for any further or more detailed information and of course we would be delighted to discuss any recruitment requirements you may have. Best regards Tara Ricks, Managing Director Randstad Financial & Professional 5

6 Extract from Randstad s Fulfilment@Work report: Britain has a problem with professional fulfilment. Almost 10 million British employees say they are not happy with their current employer. In a survey carried out by Randstad over the last quarter, when asked how satisfied are you with your current employer? 33% said they were not satisfied with their current employer. With the number of people in work within the UK in late 2014 nearly standing at 30 million, the research suggests that, across the country, 9.85 million employees are professionally unfulfilled. This snapshot is not a one-off phenomenon job satisfaction is consistently lower in the UK than in our European peers. In a set of 13 similar quarterly surveys carried out over the course of three years, tracking job satisfaction levels internationally, Randstad interviewed approximately 26,000 employees from the UK as well as Britain s peers in Europe. The UK had the lowest scores against its key Euro peer group for job satisfaction for 9 of the 13 quarters analysed. Mark Bull, CEO Randstad UK and Middle East 6

7 Salary snapshot 9 Small to medium enterprises 12 Large corporate businesses 14 Public Sector 7

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9 Small to medium enterprises Greater London Finance Director/Divisional Finance Director 80, ,000 Financial Controller 60,000-80,000 Company Accountant 45,000-55,000 Financial Accountant 43,000-53,000 Management Accountant 43,000-53,000 Finance Manager 50,000-60,000 Systems Accountant 40,000-60,000 Project Accountant 45,000-60,000 Southern Home Counties Finance Director/Divisional Finance Director 65, ,000 Financial Controller 50,000-65,000 Company Accountant 35,000-50,000 Financial Accountant 35,000-45,000 Management Accountant 35,000-45,000 Finance Manager 40,000-55,000 Systems Accountant 40,000-50,000 Project Accountant 35,000-50,000 Northern Home Counties Finance Director/Divisional Finance Director 65, ,000 Financial Controller 50,000-70,000 Company Accountant 35,000-50,000 Financial Accountant 35,000-45,000 Management Accountant 35,000-45,000 Finance Manager 40,000-50,000 Systems Accountant 40,000-50,000 Project Accountant 40,000-50,000 Midlands Finance Director/Divisional Finance Director 70, ,000 Financial Controller 40,000-65,000 Company Accountant 30,000-55,000 Financial Accountant 30,000-45,000 Management Accountant 30,000-45,000 Finance Manager 30,000-50,000 Systems Accountant 30,000-45,000 Project Accountant 30,000-45,000 9

10 Small to medium enterprises North West Finance Director/Divisional Finance Director 70, ,000 Financial Controller 40,000-75,000 Company Accountant 30,000-40,000 Financial Accountant 30,000-40,000 Management Accountant 30,000-40,000 Finance Manager 30,000-60,000 Systems Accountant 35,000-45,000 Project Accountant 30,000-50,000 North East Finance Director/Divisional Finance Director 70, ,000 Financial Controller 40,000-75,000 Company Accountant 35,000-45,000 Financial Accountant 32,000-40,000 Management Accountant 32,000-45,000 Finance Manager 35,000-45,000 Systems Accountant 40,000-50,000 Project Accountant 40,000-50,000 Yorkshire Finance Director/Divisional Finance Director 80, ,000 Financial Controller 40,000-65,000 Company Accountant 35,000-45,000 Financial Accountant 32,000-40,000 Management Accountant 32,000-45,000 Finance Manager 35,000-45,000 Systems Accountant 40,000-50,000 Project Accountant 40,000-50,000 Scotland Finance Director/Divisional Finance Director 80, ,000 Financial Controller 45,000-60,000 Company Accountant 32,000-38,000 Financial Accountant 30,000-35,000 Management Accountant 30,000-35,000 Finance Manager 35,000-40,000 Systems Accountant 32,000-38,000 Project Accountant 30,000-35,000 10

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12 Large corporate businesses Greater London Group Finance Director/Chief Financial Officer 120, ,000 Finance Director/Divisional Finance Director 80, ,000 Financial Controller 70, ,000 Financial Planning & Analysis Manager 70,000-90,000 Financial Accountant 45,000-65,000 Management Accountant 45,000-65,000 Finance Manager 55,000-65,000 Business Analyst 55,000-65,000 Systems Accountant 50,000-70,000 Project Accountant 50,000-65,000 PQ Financial Analyst 28,000-38,000 PQ Management Accountant 27,000-36,000 Assistant Accountant 23,000-30,000 Accounts Assistant 19,000-25,000 Southern Home Counties Group Finance Director/Chief Financial Officer 90, ,000 Finance Director/Divisional Finance Director 80, ,000 Financial Controller 65,000-90,000 Financial Planning & Analysis Manager 50,000-80,000 Financial Accountant 40,000-55,000 Management Accountant 40,000-55,000 Finance Manager 40,000-55,000 Business Analyst 40,000-50,000 Systems Accountant 45,000-60,000 Project Accountant 40,000-50,000 Northern Home Counties Group Finance Director/Chief Financial Officer 80, ,000 Finance Director/Divisional Finance Director 80, ,000 Financial Controller 65,000-85,000 Financial Planning & Analysis Manager 60,000-80,000 Financial Accountant 40,000-50,000 Management Accountant 40,000-50,000 Finance Manager 45,000-60,000 Business Analyst 45,000-55,000 Systems Accountant 45,000-60,000 Project Accountant 45,000-50,000 12

13 North East Group Finance Director/Chief Financial Officer 120, ,000 Finance Director/Divisional Finance Director 80, ,000 Financial Controller 60, ,000 Financial Planning & Analysis Manager 50,000-65,000 Financial Accountant 45,000-55,000 Management Accountant 45,000-55,000 Finance Manager 55,000-60,000 Business Analyst 37,000-47,500 Systems Accountant 45,000-60,000 Project Accountant 40,000-65,000 Yorkshire Group Finance Director/Chief Financial Officer 120, ,000 Finance Director/Divisional Finance Director 80, ,000 Financial Controller 60,000-90,000 Financial Planning & Analysis Manager 40,000-65,000 Financial Accountant 35,000-60,000 Management Accountant 35,000-55,000 Finance Manager 35,000-50,000 Business Analyst 37,000-47,500 Systems Accountant 45,000-60,000 Project Accountant 40,000-60,000 Scotland Group Finance Director/Chief Financial Officer 120, ,000 Finance Director/Divisional Finance Director 100, ,000 Financial Controller 60,000-80,000 Financial Planning & Analysis Manager 45,000-60,000 Financial Accountant 35,000-45,000 Management Accountant 35,000-45,000 Finance Manager 34,500-55,000 Business Analyst 30,000-45,000 Systems Accountant 30,000-45,000 Project Accountant 30,000-45,000 13

14 Public Sector Flexible working becomes a dually beneficial tool to both attract talent and cut costs Government funding restrictions, hiring freezes and restructuring have had a cumulative impact on public sector finance teams over recent years. Central government policies around major projects cause fluctuations in employment opportunities while the evolving education system with its changing sources of funding is creating unique pockets of highly sought after, niche accountancy expertise. Move out to move up With restricted headcount and opportunities at local authorities, the prospect of career progression is the strongest incentive to change jobs and is the most compelling attraction tool one borough will have over another. Apples and oranges increasingly alike New starters are no longer being offered as standard the generous annual leave allowances, pensions or longevity of service incentives once commonplace in the public sector. Rather, some boroughs mimicking the private sector are selectively offering competitive benefits packages and performance-based incentives to attract the best talent. The dimensions of the overall offers are particularly important in a sector unable to offer bonuses. While hiring processes can still be arduous, bureaucratic and drawn out, and interview processes can involve extensive competency based testing, panel interviews and rigid requirements, public sector organisations preapprove headcount, i.e. before undertaking the recruitment process so ultimately the start date of the new employee is in reality unaffected. Core Finance Minimum range Min - Med range Med - Max range Maximum range Finance Director/CFO N/A N/A 50,000-80,000 70,000 + Head of Finance N/A N/A 45,000-70,000 50,000-85,000 Chief Accountant N/A N/A 40,000-58,000 50,000-80,000 Finance Planning Manager N/A 37,000-50,000 42,000-55,000 45,000-60,000 Finance Manager 28,000-38,000 35,000-45,000 40,000-55,000 42,000-60,000 Project Systems Accountant 28,000-38,000 35,000-45,000 36,000-50,000 48,000-55,000 Financial Analyst 28,000-38,000 35,000-45,000 36,000-52,000 40,000-60,000 Management/Accountant 26,000-36,000 33,000-45,000 36,000-50,000 40,000-52,000 Specialist Roles Head of Audit N/A N/A 40,000-60,000 50,000-80,000 Auditor 25,000-38,000 35,000-45,000 38,000-50,000 40,000-60,000 Treasury 25,000-38,000 35,000-45,000 38,000-50,000 50,000-80,000 14

15 Salary insight analysed by regions & job profiles 17 Corporate Governance 20 Taxation Practice 26 Taxation general 28 Treasury 30 Business Services/General Practice 32 Restructuring/Recovery/Forensics 34 Corporate Finance 15

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17 Corporate Governance Greater London Minimum range Medium range Maximum range Audit Director/Head of Internal 70,000-95,000 95, , , ,000 Audit Senior/Audit Manager 60,000-70,000 70,000-80,000 80,000-90,000 Audit Manager 50,000-60,000 60,000-70,000 70,000-80,000 Senior Internal Auditor 45,000-50,000 50,000-55,000 55,000-60,000 Internal Auditor 33,000-38,000 38,000-43,000 43,000-45,000 Junior Audit 25,000-27,000 27,000-32,000 32,000-38,000 Senior Operational Auditor 45,000-48,000 48,000-52,000 52,000-55,000 Operational Auditor 35,000-40,000 40,000-45,000 45,000-50,000 Southern Home Counties Audit Director/Head of Internal 70,000-95,000 95, , , ,000 Audit Senior/Audit Manager 58,000-70,000 70,000-75,000 75,000-80,000 Audit Manager 50,000-60,000 60,000-70,000 70,000-75,000 Senior Internal Auditor 45,000-49,000 49,000-53,000 53,000-55,000 Internal Auditor 33,000-38,000 38,000-43,000 43,000-45,000 Junior Audit 25,000-27,000 27,000-32,000 32,000-35,000 Senior Operational Auditor 32,000-38,000 38,000-48,000 48,000-55,000 Operational Auditor 30,000-35,000 35,000-40,000 40,000-45,000 Northern Home Counties Audit Director/Head of Internal 70,000-95,000 95, , , ,000 Audit Senior/Audit Manager 55,000-60,000 60,000-70,000 70,000-80,000 Audit Manager 50,000-60,000 60,000-70,000 70,000-75,000 Senior Internal Auditor 45,000-48,000 48,000-50,000 50,000-55,000 Internal Auditor 30,000-38,000 38,000-43,000 43,000-45,000 Junior Audit 25,000-27,000 27,000-32,000 32,000-35,000 Senior Operational Auditor 32,000-48,000 48,000-52,000 52,000-55,000 Operational Auditor 30,000-35,000 35,000-40,000 40,000-45,000 17

18 Corporate Governance Midlands Minimum range Medium range Maximum range Audit Director/Head of Internal 70,000-95,000 95, , , ,000 Audit Senior/Audit Manager 50,000-60,000 60,000-70,000 70,000-80,000 Audit Manager 55,000-65,000 65,000-70,000 70,000-75,000 Senior Internal Auditor 35,000-40,000 40,000-45,000 45,000-50,000 Internal Auditor 30,000-35,000 35,000-38,000 38,000-40,000 Junior Audit 22,000-26,000 26,000-30,000 30,000-32,000 Senior Operational Auditor 40,000-48,000 48,000-50,000 50,000-52,000 Operational Auditor 30,000-35,000 35,000-40,000 40,000-43,000 North West Audit Director/Head of Internal 80,000-90,000 90, , , ,000 Audit Senior/Audit Manager 60,000-65,000 65,000-70,000 70,000-80,000 Audit Manager 45,000-50,000 50,000-60,000 60,000-70,000 Senior Internal Auditor 38,000-40,000 40,000-45,000 45,000-50,000 Internal Auditor 30,000-33,000 33,000-37,000 37,000-40,000 Junior Audit 22,000-27,000 27,000-30,000 30,000-32,000 Senior Operational Auditor 40,000-43,000 43,000-48,000 48,000-50,000 Operational Auditor 30,000-35,000 35,000-40,000 40,000-43,000 North East Audit Director/Head of Internal 80,000-95,000 95, , , ,000 Audit Senior/Audit Manager 60,000-70,000 70,000-75,000 75,000-80,000 Audit Manager 45,000-60,000 60,000-65,000 65,000-70,000 Senior Internal Auditor 38,000-40,000 40,000-45,000 45,000-50,000 Internal Auditor 30,000-33,000 33,000-36,000 36,000-40,000 Junior Audit 22,000-25,000 25,000-27,000 27,000-32,000 Senior Operational Auditor 40,000-43,000 43,000-46,000 46,000-50,000 Operational Auditor 30,000-35,000 35,000-40,000 40,000-43,000 18

19 Yorkshire Minimum range Medium range Maximum range Audit Director/Head of Internal 70,000-80,000 80,000-90,000 90, ,000 Audit Senior/Audit Manager 50,000-70,000 70,000-75,000 75,000-80,000 Audit Manager 45,000-50,000 50,000-60,000 60,000-70,000 Senior Internal Auditor 35,000-40,000 40,000-45,000 45,000-50,000 Internal Auditor 30,000-35,000 35,000-38,000 38,000-40,000 Junior Audit 22,000-27,000 27,000-30,000 30,000-32,000 Senior Operational Auditor 40,000-45,000 45,000-48,000 48,000-52,000 Operational Auditor 30,000-35,000 35,000-38,000 38,000-42,000 Scotland Audit Director/Head of Internal 64,000-75,000 75,000-90,000 90, ,000 Audit Senior/Audit Manager 50,000-60,000 60,000-70,000 70,000-73,000 Audit Manager 45,000-55,000 55,000-60,000 60,000-65,000 Senior Internal Auditor 41,000-45,000 45,000-47,000 47,000-48,000 Internal Auditor 28,000-34,000 34,000-38,000 38,000-43,000 Junior Audit 20,000-25,000 25,000-28,000 28,000-30,000 Senior Operational Auditor 30,000-40,000 40,000-45,000 45,000-50,000 Operational Auditor 25,000-28,000 28,000-34,000 34,000-37,000 19

20 Taxation Practice Greater London Minimum range Medium range Maximum range Partner (Corporate Tax) 100, , , , , ,000 Director (Corporate Tax) 80, , , , , ,000 Senior Manager (Corporate Tax) 65,000-75,000 75,000-85,000 85,000-95,000 Manager (Corporate Tax) 45,000-55,000 55,000-65,000 65,000-70,000 Assistant Manager (Corporate Tax) 45,000-48,000 48,000-53,000 53,000-55,000 Senior (Corporate Tax) 33,000-38,000 38,000-42,000 42,000-48,000 Tax Assistant (Corporate Tax) ,000, 27,000-30,000 30,000-33,000 Partner (Personal Tax) 100, , , , , ,000 Director (Personal Tax) 80, , , , , ,000 Senior Manager (Personal Tax) N/A 70,000-85,000 85,000-95,000 Manager (Personal Tax) 45,000-52,000 52,000-60,000 60,000-67,000 Assistant Manager (Personal Tax) 38,000-43,000 43,000-47,000 47,000-52,000 Senior (Personal Tax) 30,000-35,000 35,000-40,000 40,000-45,000 Tax Assistant (Personal Tax) 23,000-27,000 27,000-30,000 30,000-33,000 Partner (Indirect Tax) 100, , , , , ,000 Director (Indirect Tax) 80, , , , , ,000 Senior Manager (Indirect Tax) 60,000-70,000 70,000-85,000 85,000-95,000 Manager (Indirect Tax) 45,000-50,000 50,000-55,000 55,000-65,000 Assistant Manager (Indirect Tax) 37,000-42,000 42,000-50,000 50,000-55,000 Senior (Indirect Tax) 30,000-35,000 35,000-40,000 40,000-45,000 VAT Assistant (Indirect Tax) 23,000-28,000 28,000-32,000 32,000-34,000 20

21 Southern Home Counties Minimum range Medium range Maximum range Audit Director/Head of Internal 70,000-95,000 95, , , ,000 Audit Senior/Audit Manager 58,000-70,000 70,000-75,000 75,000-80,000 Audit Manager 50,000-60,000 60,000-70,000 70,000-75,000 Senior Internal Auditor 45,000-49,000 49,000-53,000 53,000-55,000 Internal Auditor 33,000-38,000 38,000-43,000 43,000-45,000 Junior Audit 25,000-27,000 27,000-32,000 32,000-35,000 Senior Operational Auditor 32,000-38,000 38,000-48,000 48,000-55,000 Operational Auditor 30,000-35,000 35,000-40,000 40,000-45,000 Northern Home Counties Partner (Corporate Tax) 90, , , , , ,000 Director (Corporate Tax) 78, , , , , ,000 Senior Manager (Corporate Tax) 50,000-60,000 60,000-70,000 70,000-80,000 Manager (Corporate Tax) 45,000-55,000 55,000-60,000 60,000-63,000 Assistant Manager (Corporate Tax) 37,000-40,000 40,000-43,000 43,000-49,000 Senior (Corporate Tax) 30,000-35,000 35,000-40,000 40,000-42,000 Tax Assistant (Corporate Tax) 24,000-26,000 26,000-27,000 27,000-31,000 Partner (Personal Tax) 80, , , , , ,000 Director (Personal Tax) 75, , , , , ,000 Senior Manager (Personal Tax) 50,000-55,000 55,000-60,000 60,000-70,000 Manager (Personal Tax) 45,000-50,000 50,000-53,000 53,000-55,000 Assistant Manager (Personal Tax) 33,000-40,000 40,000-45,000 45,000-47,000 Senior (Personal Tax) 28,000-30,000 30,000-35,000 35,000-40,000 Tax Assistant (Personal Tax) 20,000-26,000 26,000-27,000 27,000-28,000 Partner (Indirect Tax) 90, , , , , ,000 Director (Indirect Tax) 70, , , , , ,000 Senior Manager (Indirect Tax) 50,000-60,000 60,000-70,000 70,000-80,000 Manager (Indirect Tax) 45,000-50,000 50,000-55,000 55,000-60,000 Assistant Manager (Indirect Tax) 360,00-40,000 40,000-45,000 45,000-48,000 Senior (Indirect Tax) 27,000-28,000 28,000-32,000 32,000-37,000 VAT Assistant (Indirect Tax) 23,000-25,000 25,000-28,000 28,000-30,000 21

22 Taxation Practice Midlands Minimum range Medium range Maximum range Partner (Corporate Tax) 100, , , , , ,000 Director (Corporate Tax) 80, , , , , ,000 Senior Manager (Corporate Tax) 65,000-75,000 75,000-85,000 85,000-95,000 Manager (Corporate Tax) 45,000-55,000 55,000-60,000 60,000-70,000 Assistant Manager (Corporate Tax) 45,000-48,000 48,000-53,000 53,000-55,000 Senior (Corporate Tax) 30,000-35,000 35,000-40,000 40,000-45,000 Tax Assistant (Corporate Tax) 20,000-23,000 23,000-25,000 25,000-27,000 Partner (Personal Tax) 80, , , , , ,000 Director (Personal Tax) 65,000-80,000 80, , , ,000 Senior Manager (Personal Tax) 45,000-50,000 50,000-60,000 60,000-65,000 Manager (Personal Tax) 35,000-40,000 40,000-45, ,00-50,000 Assistant Manager (Personal Tax) 32,000-38,000 38,000-40,000 40,000-42,000 Senior (Personal Tax) 25,000-28,000 28,000-30,000 30,000-31,000 Tax Assistant (Personal Tax) 19,000-20,000 20,000-23,000 23,000-26,000 Partner (Indirect Tax) 100, , , , , ,000 Director (Indirect Tax) 70, , , , , ,000 Senior Manager (Indirect Tax) 45,000-50,000 50,000-65,000 65,000-75,000 Manager (Indirect Tax) 35,000-40,000 40,000-45,000 45,000-50,000 Assistant Manager (Indirect Tax) 35,000-38,000 38,000-40,000 40,000-45,000 Senior (Indirect Tax) 25,000-28, ,00-32,000 32,000-35,000 VAT Assistant (Indirect Tax) 18,000-20,000 20,000-25,000 25,000-27,000 22

23 North West Minimum range Medium range Maximum range Partner (Corporate Tax) 80, , , , , ,000 Director (Corporate Tax) 65, , , , , ,000 Senior Manager (Corporate Tax) 45,000-55,000 55,000-65,000 65,000-75,000 Manager (Corporate Tax) 38,000-40,000 45,000-47,000 47,000-52,000 Assistant Manager (Corporate Tax) 33,000-37,000 37,000-40,000 40,000-43,000 Senior (Corporate Tax) 27,000-29,000 29,000-32,000 32,000-34,000 Tax Assistant (Corporate Tax) 19,000-20,000 20,000-24,000 24,000-27,000 Partner (Personal Tax) 75, , , , , ,000 Director (Personal Tax) 60,000-90,000 90, , , ,000 Senior Manager (Personal Tax) 40,000-50,000 50,000-55,000 55,000-65,000 Manager (Personal Tax) 35,000-40,000 40,000-45,000 45,000-50,000 Assistant Manager (Personal Tax) 31,000-36,000 36,000-40,000 40,000-41,000 Senior (Personal Tax) 24,000-28,000 28,000-30,000 30,000-34,000 Tax Assistant (Personal Tax) 18,000-20,000 20,000-22,000 22,000-25,000 Partner (Indirect Tax) 80,000-90,000 90, , , ,000 Director (Indirect Tax) 60,000-80,000 80, , , ,000 Senior Manager (Indirect Tax) 40,000-50,000 50,000-60,000 60,000-70,000 Manager (Indirect Tax) 35,000-40,000 40,000-45,000 45,000-50,000 Assistant Manager (Indirect Tax) 33,000-38,000 38,000-40,000 40,000-43,000 Senior (Indirect Tax) 24,000-28,000 28,000-30,000 30,000-34,000 VAT Assistant (Indirect Tax) 18,000-20,000 20,000-24,000 24,000-27,000 North East Partner (Corporate Tax) 80, , , , , ,000 Director (Corporate Tax) 65,000-80,000 80, , , ,000 Senior Manager (Corporate Tax) 42,000-55,000 55,000-65,000 65,000-75,000 Assistant Manager (Personal Tax) 29,000-32,000 32,000-35,000 35,000-40,000 Senior (Personal Tax) 25,000-28,000 28,000-32,000 32,000-35,000 Tax Assistant (Personal Tax) 18,000-20,000 20,000-24,000 24,000-26,000 Partner (Indirect Tax) 85, , , , , ,000 Director (Indirect Tax) 70,000-90,000 90, , , ,000 Senior Manager (Indirect Tax) 40,000-50,000 50,000-60,000 60,000-70,000 Manager (Indirect Tax) 35,000-40,000 40,000-45,000 45,000-50,000 Assistant Manager (Indirect Tax) 32,000-36,000 36,000-40,000 40,000-42,000 Senior (Indirect Tax) 23,000-25,000 25,000-28,000 28,000-33,000 VAT Assistant (Indirect Tax) 18,000-20,000 20,000-25,000 25,000-27,000 23

24 Taxation Practice Yorkshire Minimum range Medium range Maximum range Partner (Corporate Tax) 80,000-90,000 90, , , ,000 Director (Corporate Tax) 70,000-90,000 90, , , ,000 Senior Manager (Corporate Tax) 42,000-50,000 50,000-60,000 60,000-70,000 Manager (Corporate Tax) 37,000-40,000 40,000-45,000 45,000-52,000 Assistant Manager (Corporate Tax) 32,000-35,000 35,000-38,000 38,000-42,000 Senior (Corporate Tax) 26,000-28,000 38,000-30,000 30,000-34,000 Tax Assistant (Corporate Tax) 18,000-20,000 20,000-25,000 25,000-27,000 Partner (Personal Tax) 75,000-90,000 90, , , ,000 Director (Personal Tax) 60,000-80,000 80,000-90,000 90, ,000 Senior Manager (Personal Tax) 45,000-50,000 50,000-60,000 60,000-65,000 Manager (Personal Tax) 35,000-38,000 38,000-45,000 45,000-48,000 24

25 Scotland Minimum range Medium range Maximum range Partner (Corporate Tax) 70,000-90,000 90, , , ,000 Director (Corporate Tax) 70,000-90,000 90, , , ,000 Senior Manager (Corporate Tax) 45,000-55,000 55,000-65,000 65,000-75,000 Manager (Corporate Tax) 35,000-45,000 45,000-50,000 50,000-55,000 Assistant Manager (Corporate Tax) 30,000-32,000 32,000-37,000 37,000-40,000 Senior (Corporate Tax) 28,000-30,000 30,000-32,000 32,000-34,000 Tax Assistant (Corporate Tax) 19,000-20,000 20,000-25,000 25,000-28,000 Partner (Personal Tax) 90, , , , , ,000 Director (Personal Tax) 70,000-90,000 90, , , ,000 Senior Manager (Personal Tax) 45,000-55,000 55,000-65,000 65,000-75,000 Manager (Personal Tax) 35,000-40,000 40,000-45,000 45,000-55,000 Assistant Manager (Personal Tax) 28,000-30,000 30,000-35,000 35,000-37,000 Senior (Personal Tax) 25,000-28,000 28,000-31,000 31,000-34,000 Tax Assistant (Personal Tax) 18,000-20,000 20,000-23,000 23,000-26,000 Partner (Indirect Tax) 70,000-90,000 90, , , ,000 Director (Indirect Tax) 70,000-90,000 90, , , ,000 Senior Manager (Indirect Tax) 45,000-55,000 55,000-75,000 75,000-95,000 Manager (Indirect Tax) 40,000-43,000 43,000-47,000 47,000-55,000 Assistant Manager (Indirect Tax) 30,000-32,000 32,000-36,000 36,000-38,000 Senior (Indirect Tax) 23,000-25,000 25,000-28,000 28,000-33,000 VAT Assistant (Indirect Tax) 18,000-20,000 20,000-25,000 25,000-28,000 25

26 Taxation Inhouse Greater London Minimum range Medium range Maximum range Head of Tax/Group Tax Manager 95, , , , , ,000 Senior Tax Manager 75,000-90,000 90, , , ,000 Tax Manager (2-6 yrs PQE) 60,000-70,000 70,000-80,000 80,000-90,000 Tax Accountant 40,000-45,000 45,000-55,000 55,000-65,000 VAT Manager 70,000-80,000 80,000-90,000 90, ,000 VAT Accountant 50,000-60,000 60,000-70,000 70,000-75,000 Tax Assistant 30,000-33,000 33,000-37,000 37,000-40,000 Southern Home Counties Head of Tax/Group Tax Manager 85, , , , , ,000 Senior Tax Manager 70,000-80,000 80,000-90,000 90, ,000 Tax Manager (2-6 yrs PQE) 50,000-60,000 60,000-65,000 65,000-80,000 Tax Accountant 40,000-45,000 45,000-50,000 50,000-55,000 VAT Manager 55,000-65,000 65,000-75,000 75,000-85,000 VAT Accountant 45,000-50,000 50,000-60,000 60,000-65,000 Tax Assistant 25,000-28,000 28,000-32,000 32,000-35,000 Northern Home Counties Head of Tax/Group Tax Manager 90, , , , , ,000 Senior Tax Manager 70,000-90,000 90,000-95,000 95, ,000 Tax Manager (2-6 yrs PQE) 45,000-50,000 50,000-70,000 70,000-80,000 Tax Accountant 35,000-40,000 40,000-45,000 45,000-50,000 VAT Manager 60,000-70,000 70,000-80,000 80,000-85,000 VAT Accountant 45,000-50,000 50,000-55,000 55,000-65,000 Tax Assistant 25,000-30,000 30,000-35,000 35,000-36,000 Midlands Head of Tax/Group Tax Manager 90, , , , , ,000 Senior Tax Manager 50,000-60,000 60,000-80,000 80,000-90,000 Tax Manager (2-6 yrs PQE) 45,000-50,000 50,000-55,000 55,000-75,000 Tax Accountant 35,000-40,000 40,000-45,000 45,000-50,000 VAT Manager 55,000-60,000 60,000-70,000 70,000-78,000 VAT Accountant 40,000-45,000 45,000-50,000 50,000-60,000 Tax Assistant 24,000-26,000 26,000-28,000 28,000-30,000 26

27 North West Minimum range Medium range Maximum range Head of Tax/Group Tax Manager 80, , , , , ,000 Senior Tax Manager 60,000-70,000 70,000-80,000 80,000-85,000 Tax Manager (2-6 yrs PQE) 45,000-55,000 55,000-65,000 65,000-75,000 Tax Accountant 35,000-38,000 38,000-43,000 43,000-48,000 VAT Manager 55,000-60,000 60,000-70,000 70,000-80,000 VAT Accountant 40,000-50,000 50,000-55,000 55,000-60,000 Tax Assistant 21,000-28,000 28,000-32,000 32,000-36,000 North East Head of Tax/Group Tax Manager 80, , , , , ,000 Senior Tax Manager 60,000-70,000 70,000-75,000 75,000-80,000 Tax Manager (2-6 yrs PQE) 45,000-50,000 50,000-65,000 65,000-75,000 Tax Accountant 35,000-40,000 40,000-43,000 43,000-45,000 VAT Manager 50,000-60,000 60,000-70,000 70,000-80,000 VAT Accountant 40,000-45,000 45,000-55,000 55,000-60,000 Tax Assistant 22,000-23,000 23,000-23,500 23,500-24,000 Yorkshire Head of Tax/Group Tax Manager 80, , , , , ,000 Senior Tax Manager 55,000-65,000 65,000-70,000 70,000-75,000 Tax Manager (2-6 yrs PQE) 45,000-50,000 50,000-60,000 60,000-70,000 Tax Accountant 35,000-38,000 42,000-42,000 42,000-45,000 VAT Manager 55,000-65,000 65,000-70,000 70,000-75,000 VAT Accountant 40,000-45,000 45,000-50,000 50,000-60,000 Tax Assistant 21,000-23,000 23,000-24,000 24,000-26,000 Scotland Head of Tax/Group Tax Manager 90, , , , , ,000 Senior Tax Manager 60,000-70,000 70,000-75,000 75,000-80,000 Tax Manager (2-6 yrs PQE) 45,000-55,000 55,000-65,000 65,000-75,000 Tax Accountant 35,000-38,000 38,000-42,000 42,000-45,000 VAT Manager 55,000-60,000 60,000-65,000 65,000-75,000 VAT Accountant 45,000-48,000 48,000-53,000 53,000-55,000 Tax Assistant 22,000-24,000 24,000-25,000 25,000-27,000 27

28 Treasury Greater London Minimum range Medium range Maximum range Group Treasurer 150, , , , , ,000 Assistant Treasurer 100, , , , , ,000 Treasury Manager 55,000-65,000 65,000-75,000 75,000-80,000 Treasury Accountant 40,000-50,000 50,000-60,000 60,000-70,000 Treasury Analyst 35,000-40,000 40,000-45,000 45,000-50,000 Treasury Assistant 25,000-28,000 28,000-33,000 33,000-35,000 Southern Home Counties Group Treasurer 130, , , , , ,000 Assistant Treasurer 80, , , , , ,000 Treasury Manager 50,000-55,000 55,000-65,000 65,000-75,000 Treasury Accountant 40,000-50,000 50,000-60,000 60,000-70,000 Treasury Analyst 30,000-35,000 35,000-40,000 40,000-45,000 Treasury Assistant 20,000-25,000 25,000-28,000 28,000-30,000 Northern Home Counties Group Treasurer 100, , , , , ,000 Assistant Treasurer 65,000-70,000 70,000-80,000 80,000-90,000 Treasury Manager 50,000-60,000 60,000-65,000 65,000-70,000 Treasury Accountant 40,000-50,000 50,000-55,000 55,000-60,000 Treasury Analyst 25,000-30,000 30,000-35,000 35,000-40,000 Treasury Assistant 20,000-23,000 23,000-27,000 27,000-30,000 Midlands Group Treasurer 80,000-90,000 90, , , ,000 Assistant Treasurer 55,000-65,000 65,000-85,000 85,000-90,000 Treasury Manager 40,000-50,000 50,000-60,000 60,000-70,000 Treasury Accountant 35,000-40,000 40,000-50,000 50,000-60,000 Treasury Analyst 25,000-30,000 30,000-35,000 35,000-40,000 Treasury Assistant 20,000-23,000 23,000-27,000 27,000-30,000 28

29 North West Minimum range Medium range Maximum range Group Treasurer 130, , , , , ,000 Assistant Treasurer 80, , , , , ,000 Treasury Manager 50,000-55,000 55,000-65,000 65,000-75,000 Treasury Accountant 40,000-50,000 50,000-60,000 60,000-70,000 Treasury Analyst 30,000-35,000 35,000-40,000 40,000-45,000 Treasury Assistant 20,000-25,000 25,000-28,000 28,000-30,000 North East Group Treasurer 130, , , , , ,000 Assistant Treasurer 80, , , , , ,000 Treasury Manager 50,000-55,000 55,000-65,000 65,000-75,000 Treasury Accountant 40,000-50,000 50,000-60,000 60,000-70,000 Treasury Analyst 30,000-35,000 35,000-40,000 40,000-45,000 Treasury Assistant 20,000-25,000 25,000-28,000 28,000-30,000 Yorkshire Group Treasurer 130, , , , , ,000 Assistant Treasurer 80, , , , , ,000 Treasury Manager 50,000-55,000 55,000-65,000 65,000-75,000 Treasury Accountant 40,000-50,000 50,000-60,000 60,000-70,000 Treasury Analyst 30,000-35,000 35,000-40,000 40,000-45,000 Treasury Assistant 20,000-25,000 25,000-28,000 28,000-30,000 Scotland Group Treasurer 130, , , , , ,000 Assistant Treasurer 80, , , , , ,000 Treasury Manager 50,000-55,000 55,000-65,000 65,000-75,000 Treasury Accountant 40,000-50,000 50,000-60,000 60,000-70,000 Treasury Analyst 30,000-35,000 35,000-40,000 40,000-45,000 Treasury Assistant 20,000-25,000 25,000-28,000 28,000-30,000 29

30 Business Services/General Practice Greater London Minimum range Medium range Maximum range Director 80,000-85,000 85,000-90,000 90, ,000 Senior Manager 55,000-58,000 58,000-63,000 63,000-65,000 Manager 45,000-48,000 48,000-54,000 54,000-58,000 Supervisor 33,000-37,000 37,000-40,000 40,000-42,000 Assistant (Qualified) 30,000-32,000 32,000-34,000 34,000-36,000 Assistant (Studying) 18,000-20,000 20,000-23,000 23,000 26,000 Southern Home Counties Director 70,000-80,000 80,000-85,000 85,000-90,000 Senior Manager 50,000-55,000 55,000-58,000 58,000-62,000 Manager 40,000-42,000 42,000-46,000 46,000-50,000 Supervisor 32,000-36,000 36,000-38,000 38,000-40,000 Assistant (Qualified) 28,000-30,000 30,000-32,000 32,000-33,000 Assistant (Studying) 18,000-20,000 20,000-23,000 23,000 25,000 Northern Home Counties Director 70,000-80,000 80,000-85,000 85,000-90,000 Senior Manager 49,000-58,000 58,000-60,000 60,000-62,000 Manager 41,000-43,000 43,000-45,000 45,000-49,000 Supervisor 32,000-35,000 35,000-38,000 38,000-40,000 Assistant (Qualified) 27,000-30,000 30,000-32,000 32,000-33,000 Assistant (Studying) 18,000-20,000 20,000-23,000 23,000 25,000 30

31 Midlands Minimum range Medium range Maximum range Director 65,000-70,000 70,000-75,000 75,000-80,000 Senior Manager 45,000-48,000 48,000-53,000 53,000-56,000 Manager 36,000-39,000 39,000-42,000 42,000-46,000 Supervisor 28,000-32,000 32,000-35,000 35,000-36,000 Assistant (Qualified) 26,000-29,000 29,000-32,000 32,000-33,000 Assistant (Studying) 16,000-20,000 20,000-23,000 23,000-24,000 North West Director 60,000-65,000 65,000-70,000 70,000-80,000 Senior Manager 43,000-48,000 48,000-52,000 52,000-55,000 Manager 35,000-38,000 38,000-42,000 42,000-45,000 Supervisor 30,000-32,000 32,000-34,000 34,000-36,000 Assistant (Qualified) 25,000-28,000 28,000-30,000 30,000-32,000 Assistant (Studying) 14,000-17,000 17,000-20,000 20,000 24,000 North East Director 60,000-64,000 64,000-68,000 68,000-72,000 Senior Manager 40,000-45,000 45,000-50,000 50,000-53,000 Manager 33,000-36,000 36,000-40,000 40,000-43,000 Supervisor 28,000-30,000 30,000-32,000 32,000-34,000 Assistant (Qualified) 25,000-27,000 27,000-29,000 29,000-30,000 Assistant (Studying) 14,000-16,000 16,000-20,000 20,000-23,000 Yorkshire Director 55,000-60,000 60,000-65,000 65,000-75,000 Senior Manager 40,000-45,000 45,000-50,000 50,000-55,000 Manager 34,000-37,000 37,000-40,000 40,000-44,000 Supervisor 27,000-30,000 30,000-33,000 33,000-35,000 Assistant (Qualified) 25,000-28,000 28,000-30,000 30,000-32,000 Assistant (Studying) 14,000-18,000 18,000-20,000 20,000-23,000 Scotland Director 60,000-63,000 63,000-67,000 67,000-70,000 Senior Manager 48,000-50,000 50,000-52,000 52,000-54,000 Manager 32,000-35,000 35,000-39,000 39,000-42,000 Supervisor 28,000-30,000 30,000-34,000 34,000-36,000 Assistant (Qualified) 24,000-28,000 28,000-30,000 30,000-31,000 Assistant (Studying) 15,000-18,000 18,000-20,000 20,000-23,000 31

32 Restructuring/Recovery/Forensics Greater London Minimum range Medium range Maximum range Partner/IP 100, , , , , ,000 Director 70,000-80,000 80, , , ,000 Senior Manager/Manager 50,000-60,000 60,000-70,000 70,000-75,000 Assistant Manager 40,000-43,000 43,000-46,000 46,000-50,000 Senior Administrator 25,000-30,000 30,000-35,000 35,000-40,000 Administrator (Studying) 20,000-22,000 22,000-24,000 24,000 28,000 Southern Home Counties Partner/IP 85, , , , , ,000 Director 65,000-80,000 80, , , ,000 Senior Manager/Manager 45,000-50,000 50,000-60,000 60,000-69,000 Assistant Manager 36,000-43,000 43,000-46,000 46,000-48,000 Senior Administrator 25,000-30,000 30,000-35,000 35,000-37,000 Administrator (Studying) 20,000-22,000 22,000-24,000 24,000 26,000 Northern Home Counties Partner/IP 80, , , , , ,000 Director 58,000-70,000 70,000-90,000 90, ,000 Senior Manager/Manager 40,000-45,000 45,000-50,000 50,000-60,000 Assistant Manager 37,000-40,000 40,000-43,000 43,000-45,000 Senior Administrator 23,000-26,000 26,000-32,000 32,000-38,000 Administrator (Studying) 19,000-20,000 20,000-22,000 22,000 23,000 32

33 Midlands Minimum range Medium range Maximum range Partner/IP 80, , , , , ,000 Director 58,000-70,000 70,000-90,000 90, ,000 Senior Manager/Manager 40,000-45,000 45,000-50,000 50,000-60,000 Assistant Manager 37,000-40,000 40,000-43,000 43,000-45,000 Senior Administrator 23,000-26,000 26,000-32,000 32,000-38,000 Administrator (Studying) 19,000-20,000 20,000-22,000 22,000 23,000 North West Partner/IP 75,000-80,000 80, , ,000-20,000 Director 57,000-70,000 70,000-80,000 80,000-90,000 Senior Manager/Manager 39,000-50,000 50,000-60,000 60,000-62,000 Assistant Manager 37,000-40,000 40,000-42,000 42,000-44,000 Senior Administrator 25,000-28,000 28,000-32,000 32,000-35,000 Administrator (Studying) 20,000-21,000 21,000-23,000 23,000 24,000 North East Partner/IP 70,000-90, , , , ,000 Director 53,000-70,000 70,000-75,000 75,000-80,000 Senior Manager/Manager 41,000-50,000 50,000-55,000 55,000-57,000 Assistant Manager 35,000-38,000 38,000-41,000 41,000-43,000 Senior Administrator 25,000-28,000 28,000-30,000 30,000-32,000 Administrator (Studying) 17,000-19,000 19,000-20,000 20,000 22,000 Yorkshire Partner/IP 70,000-80,000 80, , , ,000 Director 55,000-65,000 65,000-75,000 75,000-85,000 Senior Manager/Manager 40,000-43,000 43,000-47,000 47,000-50,000 Assistant Manager 36,000-39,000 39,000-40,000 40,000-42,000 Senior Administrator 27,000-30,000 30,000-32,000 32,000-33,000 Administrator (Studying) 18,000-20,000 20,000-21,000 21,000 23,000 Scotland Partner/IP 70,000-80,000 80, , , ,000 Director 55,000-65,000 65,000-75,000 75,000-85,000 Senior Manager/Manager 43,000-46,000 46,000-48,000 48,000-50,000 Assistant Manager 36,000-38,000 38,000-40,000 40,000-42,000 Senior Administrator 25,000-28,000 28,000-30,000 30,000-32,000 Administrator (Studying) 18,000-20,000 20,000-23,000 23,000 25,000 33

34 Corporate Finance Greater London Minimum range Medium range Maximum range Director/Partner 100, , , , , ,000 Senior Manager/Associate Director 65,000-75,000 75,000-83,000 83,000-90,000 Manager 50,000-55,000 55,000-60,000 60,000-65,000 Associate (Qualified) 40,000-42,000 42,000-44,000 44,000 48,000 Southern Home Counties Director/Partner 75, , , , , ,000 Senior Manager/Associate Director 55,000-75,000 75,000-78,000 78,000-80,000 Manager 45,000-50,000 50,000-55,000 55,000-58,000 Associate (Qualified) 36,000-42,000 42,000-44,000 44,000 45,000 Northern Home Counties Director/Partner 75,000-85,000 85, , , ,000 Senior Manager/Associate Director 54,000-60,000 60,000-75,000 75,000-82,000 Manager 44,000-50,000 50,000-55,000 55,000-57,000 Associate (Qualified) 38,000-42,000 42,000-44,000 44,000 46,000 Midlands Director/Partner 75,000-85,000 85,000-95,000 95, ,000 Senior Manager/Associate Director 53,000-60,000 60,000-65,000 65,000-75,000 Manager 43,000-48,000 48,000-50,000 50,000-55,000 Associate (Qualified) 35,000-38,000 38,000-40,000 40,000 43,000 North West Director/Partner 65,000-75,000 75,000-85,000 85,000-95,000 Senior Manager/Associate Director 55,000-60,000 60,000-70,000 70,000-75,000 Manager 40,000-45,000 45,000-50,000 50,000-52,000 Associate (Qualified) 35,000-38,000 38,000-40,000 40,000-42,000 North East Director/Partner 62,000-70,000 70,000-80,000 80,000-90,000 Senior Manager/Associate Director 53,000-60,000 60,000-65,000 65,000-70,000 Manager 38,000-40,000 40,000-45,000 45,000-50,000 Associate (Qualified) 34,000-38,000 38,000-40,000 40,000-41,000 34

35 Yorkshire Minimum range Medium range Maximum range Director/Partner 70,000-80,000 80,000-90,000 90, ,000 Senior Manager/Associate Director 50,000-60,000 60,000-65,000 65,000-75,000 Manager 42,000-45,000 45,000-47,000 47,000-50,000 Associate (Qualified) 34,000-36,000 36,000-40,000 40,000-43,000 Scotland Director/Partner 90, , , , , ,000 Senior Manager/Associate Director 60,000-75,000 75,000-83,000 83,000-90,000 Manager 45,000-48,000 48,000-52,000 52,000-55,000 Associate (Qualified) 34,000-38,000 38,000-40,000 40,000-43,000 35

36 Six key considerations for HR in 2015 thoughts from Randstad Many traditional approaches to HR management may no longer be relevant in the face of these complex and multifaceted challenges. So what are the key considerations for navigating through this rapidly changing environment? 1. Seeing the big picture Working with boards and business teams, it will be important to look ahead to how your marketplace and customer expectations are likely to change and how you can reshape your strategy and operations to take advantage of the developments ahead. You can then judge what people will be needed to deliver your strategy and how you re going to develop, hire or reassign them. 2. Create a compelling employer brand What attracts people to particular organisations is more varied and complex than just pay and even career opportunities. Attributes ranging from the values of the organisation to work-life balance and a pleasant working environment all influence the decision. As competition for talent heats up, it will be important to create a compelling employer brand that promotes your unique characteristics and values, rather than just relying on above market rates of pay. 3. Tear up the old job descriptions The demands on your organisation and its employees are changing so quickly that fixed job descriptions can very quickly become out of date. They also impede mobility and adaptability. A more effective approach is to sit down with staff to identify accomplishments that are needed from them, what they want to achieve and what tools and training are needed to realise these mutual objectives. 4. Look for talent in new places As traditional pools of talent become exhausted, it will be important to look at new and untapped sources. For example, what would enable your business to attract people who want to re-train or return to work after a career break? Could people taking on-the-job e-degrees be more motivated and employable than their counterparts from elite universities? 5. Embrace agility Today s marketplace demands people who can quickly move from assignment to assignment. Training and career development should therefore be less focused on specialist skills and more on creating adaptable skills. 6. Focus resources Younger generations are going to be more mobile. It s therefore important to identify and focus resources on a relatively small number of current staff that your business can t afford to lose. Others can be kept close through social media and alumni communities, which will provide a source of talent for future recruitment. 36

37 Salary by qualification 39 Qualified 41 Part qualified 37

38 38

39 Qualified Greater London Minimum range Medium range Maximum range 5+ years PQE 55,000-70,000 70,000-95,000 95, , years PQE 55,000-65,000 65,000-80,000 80,000-90,000 PQE up to 3 years 45,000-50,000 50,000-55,000 55,000-60,000 Part Qual - final stages 32,000-35,000 35,000-37,000 37,000-42,000 Part Qual - early stage ACCA/CIMA 25,000-26,000 26,000-27,000 27,000-28,000 Southern Home Counties 3-5 years PQE 49,000-53,000 53,000-56,000 56,000-60,000 PQE up to 3 years 40,000-43,000 43,000-46,000 46,000-50,000 Part Qual - final stages 32,000-35,000 35,000-36,000 36,000-37,000 Part Qual - early stage ACCA/CIMA 25,000-26,000 26,000-27,000 27,000-28,000 Northern Home Counties 3-5 years PQE 45,000-50,000 50,000-55,000 55,000-60,000 PQE up to 3 years 35,000-40,000 40,000-46,000 46,000-50,000 Part Qual - final stages 25,000-28,000 28,000-32,000 32,000-35,000 Part Qual - early stage ACCA/CIMA 22,000-23,000 23,000-24,000 24,000-25,000 Midlands 3-5 years PQE 40,000-50,000 50,000-55,000 55,000-60,000 PQE up to 3 years 38,000-40,000 40,000-42,000 42,000-45,000 Part Qual - final stages 28,000-32,000 32,000-35,000 35,000-36,000 Part Qual - early stage ACCA/CIMA 22,000-23,000 23,000-26,000 26,000-28,000 39

40 Qualified North West Minimum range Medium range Maximum range 3-5 years PQE 40,000-43,000 43,000-46,000 46,000-50,000 PQE up to 3 years 30,000-35,000 35,000-40,000 40,000-45,000 Part Qual - final stages 22,000-25,000 25,000-30,000 30,000-32,000 Part Qual - early stage ACCA/CIMA 18,000-20,000 20,000-23,000 23,000 25,000 North East 3-5 years PQE 40,000-43,000 43,000-46,000 46,000-50,000 PQE up to 3 years 30,000-35,000 35,000-40,000 40,000-45,000 Part Qual - final stages 22,000-25,000 25,000-30,000 30,000-32,000 Part Qual - early stage ACCA/CIMA 18,000-20,000 20,000-23,000 23,000 25,000 Yorkshire 3-5 years PQE 40,000-42,000 42,000-46,000 46,000-50,000 PQE up to 3 years 35,000-36,000 36,000-38,000 38,000-40,000 Part Qual - final stages 32,000-33,000 33,000-34,000 34,000-36,000 Part Qual - early stage ACCA/CIMA 28,000-29,000 29,000-30,000 30,000 32,000 Scotland 3-5 years PQE 40,000-45,000 45,000-55,000 55,000-60,000 PQE up to 3 years 40,000-42,000 42,000-44,000 44,000-45,000 Part Qual - final stages 28,000-29,000 29,000-30,000 30,000-32,000 Part Qual - early stage ACCA/CIMA 21,000-23,000 23,000-24,000 24,000-25,000 40

41 Part qualified Minimum range Maximum range Ledger Clerk 22,000 26,000 Accounts Assistant 23,000 27,000 Assistant Management Accountant 28,000 32,000 Part Qualified Management Accountant 32,000 38,000 Part Qualified Finance Analyst 30,000 35,000 Ledger Managers 30,000 40,000 Finalist Management Accountant 38,000 45,000 Finalist Finance Analysts 38,000 45,000 West Yorkshire transactional accountancy Minimum range Maximum range Purchase Ledger Clerks 16,000 20,000 Sales Ledger Clerks 16,500 20,000 Credit Control 16,000 26,000 Payroll 18,000 25,000 Transactional Supervisors & Team Leaders 22,000 30,000 Transactional Managers 35,000 50,000 Accounts Administrators 14,000 16,000 Accounts Assistants 16,500 19,000 Assistant Accountants 18,000 23,000 Bookkeepers 20,000 26,000 Legal Cashiers 17,000 22,000 Graduate Accountancy Trainee s 16,500 18,500 41

42 Why choose Randstad Financial & Professional? Established in 1982 as Joslin Rowe Associates and in 1985 as Martin Ward Anderson, we now combine the scale of the Randstad global network, with the delivery style of a niche specialist in your market. Our heritage With over 25 years experience in recruiting quality professionals, our long standing relationships and networks give you a unique ability to reach truly exceptional candidates. Our consultants Our staff have access to world class training, development, market research and thought leadership, and are supported by leading technology infrastructure. This means you can rely on our consultants to provide extensive market expertise and a consultative approach to your recruitment challenges. Our candidates Professional, specialist and proven, many of our candidates come to us as referrals. Many of our placed candidates have then gone on to become valued clients. This is a testament to the quality of service we deliver. Our solutions Through our extensive contingency services, or accessing our retained solutions, you can be confident that your unique requirements will be handled expertly, efficiently and cost effectively. 42

43 Get in touch London 85 London Wall London EC2M 7AD T: +44 (0) E: Regional locations Glasgow 24 St Vincent Place Glasgow G1 2EU T: +44 (0) E: Edinburgh 45 Charlotte Square Edinburgh EH2 4HQ T: +44 (0) E: Leeds 14 King Street Leeds LS1 2HL T: +44 (0) E: Southampton Forum Four, Parkway Solent Business Park Whiteley, Fareham PO15 7AD T: +44 (0) E: Welwyn Garden City Rosanne House Parkway Welwyn Garden City AL8 6HG T: +44 (0) E: 43

44 Built on Recommendations

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