Let’s talk about the promotion routes and detailed salary of the Big Four accounting firms!

The Big Four accounting firms are a very good platform for graduates of accounting majors. Every year, graduates are eager to deliver their resumes and expect to be offered! So, what are the compensation systems of these firms? Xiao Bian compiled a small insider revealed by some “internal personnel”, telling everyone one by one!

@Mr Alan X

The four major compensation systems are as follows – updated from the latest 2016 payroll

I also counted a version myself, the content is the same.

The latest salary information is here! Those salary information that is obviously already a few years ago should not be released to mislead everyone!

correct! In 2017, the salary of all undergraduate students in the new year has risen to 8,250 yuan!

In addition, it is revealed that 80% of the four employees are graduates of accounting and finance majors, and the remaining 20% ​​of all majors are involved. The current financial and economic institutions and overseas graduate students are more likely to graduate!

@people who use Zhihu

To ask the average salary of the four majors, as far as I know, the first year’s monthly salary is 7200, and the annual increase is more than 30%, which I can push. In the fifth year, it is Senior3, with an annual salary of 200,000 to 300,000. In the sixth or seventh year, the manager is promoted with an annual salary of 400,000+. SeniorManager annual salary of 60 to 900,000, but a hundred. Behind is Par, see the benefits. Everyone can refer to the next!


As a person who has worked in the Big Four for six and a half years, I will introduce the salary system of the Big Four accounting firms.

Before talking about the salary system, let us look at the four major divisions and promotion systems:

Junior auditor

(Associate, Accountant / years of employment 1-2 years)

The junior auditor is the first grade after the graduates enter the Big Four. They usually need to graduate from the industry for two years and pass the assessment (scoring and passing the number of CPA subjects required by the company) to become a Senior Associate.

The primary auditor is divided into Associates.Year 1 and Associate Year 2 are two sub-ranks. A Year 1Mainly responsible for the basic support work in the project team, such as preparing various types of inquiry letters, testing execution, file filing, etc., and A Year2 is the backbone of the project team responsible for auditing most of the financial statements, and can be based on auditing of all financial statements except for complex subjects such as income, cost, income tax and equity. The work content is also extended from simple implementation to subjects. Planning and selection of audit procedures.

Senior auditor

(Senior Associate / 3-5 years of experience)

Senior auditors are internally divided into SAYear 1 to SA Year 3 three sub-ranks. From SA Year1. At the beginning, the senior auditor can become the person in charge of the project team’s on-site work. In addition to being responsible for the implementation of the more complicated financial statement subject audit procedures, it needs more participation in the daily management of the project team, and the identification and response of the audit risk. The higher level of work such as the planning and selection of the audit strategy is the right arm of the audit manager. A senior auditor who is promoted to an audit manager usually needs to pass the exam and obtain a CPA certificate.

Manager / Senior Manager

(Manager / Senior Manager / years of experience 6-12 years)

Being promoted to a manager/senior manager means that you are responsible for all matters of the entire audit project. The focus is no longer on specific job execution but on the overall control of audit risk, strategy and plan. The manager/senior manager reports to the partner.


(Partner / years of employment at least 12 years)

The four largest partners are divided into Salary Partner and Equity Partner. Salaried partners can be understood as senior wage earners, while equity partners can be understood as shareholders of the firm. , can more share the return of the interests of the firm.

@F大王 told me to come to the mountain

The four major accounting firms are: PwC, Deloitte (DTT), KPMG (KPMG), and Ernst & Young (EY). They are professional service organizations with a global network of auditors. Tax and consulting services.

“Four Big” Year 1: Audit Assistant

Basic monthly salary: 7K Excellent performance Estimated monthly salary: 10K

“Four Big” Year 2: Audit

Basic monthly salary: 8K Excellent performance Estimated monthly salary: 12K

The “four big” third year: the first year of senior auditors

Basic monthly salary: 10-12K Excellent performance Estimated monthly salary: 16K

“Four Big” Year 4: Senior Auditor Year 2

Basic monthly salary: 13-15K Excellent performance Estimated monthly salary: 30-40K

“Four Big” 5th Year: Senior Auditor’s Third Year

Basic monthly salary: 17-21K Excellent performance Estimated monthly salary: 40-50K

“Four Big” 6th Year: Manager

Basic monthly salary: 33k-70k

There will not be a lot of overtime pay at this stage, but you will get an additional 12-15W bonus after working for one year.

“Four Big” 7-10 years: Senior Manager

Basic monthly salary: 100K-155k To achieve this position, the next step they need to plan is how to become a partner.

“Four Big” 12th Year +: Partner

To be a partner of the “Big Four”, you have already reached the pyramid of the career of the firm and become the best 5% on the top of the tower. It takes years of hard work and accumulation. The partners have high education and high salary, but Also bear greater risks. Partner (partners) make more money. Usually, they have the right to pay dividends. The most common partners are in the million class.

@食的减肥减肥 patients

Share the first place in the country, the auditor has 9 levels, the assistant manager has 10 levels, then the manager, senior manager, salary partner, partner, general undergraduate entry auditor 5 basic salary 3500, auditor level difference 220, assistant manager 0 salary 5000, assistant manager 1 salary 5500, assistant manager level difference 330, manager level difference 440, in addition, according to different performance, each year, the year-end award is different, 0 toA 24 month bonus is possible, mainly depending on the department partner.

The answer of Mr Alan X in the whole building is reliable… In addition, as a small pot friend…poor and OT can often make your payroll tax double… The first year of the first season is basically 9k- after the tax 11k, don’t look at the base when you come to the big four.

@ Shanghai somewhere

7-90,000 in the first year and 9-13 million in the second year

It feels weird, I always feel that the salary is very low, but the monthly salary is still reasonable.

The wages of domestic institutions are not so transparent, and the income difference between different departments at the same level is relatively large.

The domestic capital is said to be after the tax, the four major wages are before tax.

Paying still depends on departmental performance

@people who use Zhihu

In fact, the domestic capital is not able to see the basic salary, it is very low, there are other things such as various subsidies, poor compensation, project commissions, holiday fees, year-end awards to see the boss, so not very transparent .

@people who use Zhihu

Before and after the two domestic institutions, we can only say that the gap between domestic and foreign capital is still very large, and the basic salary is not a few high, it is a commission! ! ! But when you actually make a commission, you are looking at the partners, and there are more and more. PS: Anyway, I didn’t get much. I made a lot of successful projects according to reason, but I didn’t get as early as those who did less. So I stayed for a while or left.

@people who use Zhihu

A domestic capital office, the Shanghai General Office, the basic salary of 3000-4000, mainly depends on the commission

A1-A2 7-10W

High trial 1-3 12-20W

Manager 30W


After joining the fun, I feel that the salary of the Big Four is not high. It’s so hard and so tired, or the Internet is good, hahaha.

@people who use Zhihu

Four years is equal to the salary of a newly graduated financial enterprise. Shy, hiding. .

@people who use Zhihu

In the first year, the average is 5.5K, GZ, a securities office, non-four major and non-eight, the working hours are relatively short, and the overtime hours are not much, almost. Zhongxi GZ a certain department.

How about, after reading the salary disclosed by the internal staff of each of the four major eight major firms, have they reached their ideal level? Do you feel that you are still lacking? Regardless of whether you are a financial major still studying or a financial industry person who has been working for many years, or a senior financial supervisor who is already above these salary levels, you should plan a career map for yourself and continue to work hard!

Article Source: The comprehensive editing and self-knowledge of the user, the picture comes from the network. Reprinted by WeChat public account CPA (ID: cpabar), the copyright of the article belongs to the original author. If you have any questions or comments, please @CPA吧小助手微信:cpabarhelper