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Financial reporting Well-rounded Pivot tables Management Presentation skills Technology Negotiation Connections Ethics Compliance Compliance Finance Guidance Business acumen Leadership Soft skills General ledger Spreadsheets Skills XBRL Relationships Regulations Connections Strategic decision making Accounting Technology Collaboration Adviser Regulations Accounting Continuous learning Leadership Forecast Reconciliations Communication Reconciliations ERP Adviser GAAP IFRS Integrity Continuous learning Negotiation Growth Management Connections Strategy Customer service Accounting Collaboration Growth Compliance Guidance Communication Business acumen Leadership Connections Communication ERP Budget Budget Technology IFRS Quarterly close Year-end Financial reporting Pivot tables Management Well-rounded Continuous learning Management Collaboration Negotiation Accounting Customer service Accounting Relationships Tax Adapt Tax IFRS Ethics General ledger Strategy Financial reporting Pivot tables Management Reconciliations Well-rounded Strategic decision making Technology Relationships Collaboration Relationships Integrity Regulations Strategy Guidance Strategy Business acumen Leadership Connections Negotiation Soft Skills Soft skills Spreadsheets Adapt Tax XBRL Audits Global General ledger Regulations Connections Communication Guidance Continuous learning XBRL Growth Reconciliations Financial reporting 1 3 5 8 8 4 4 4 8 1 3 9 7 4 6 6 2 9 7 5 2 3 3 5 8 4 8 8 + 3 9 9 9 7 4 6 6 9 7 9 2 5 8 8 3 4 6 2 9 5 8 4 8 1 3 9 4 = 6 6 2 9 7 7 7 5 3 5 8 + + + + + + + + + 8 1 3 7 7 4 4 6 6 2 9 9 7 5 2 1 3 5 8 4 8 1 3 3 3 9 7 4 6 6 6 2 9 7 5 2 3 3 5 8 8 3 9 7 4 6 6 9 7 5 2 2 3 3 5 8 4 8 1 3 9 9 7 4 6 6 2 9 9 7 5 2 2 3 5 4 8 3 3 9 7 2 6 6 2 9 7 5 2 1 3 5 8 4 8 1 3 9 9 7 6 6 6 2 7 5 2 1 3 5 8 8 3 8 # # # # 3 9 7 7 4 6 6 2 7 5 2 1 3 5 5 8 4 1 3 3 9 7 4 6 6 2 2 7 2 9 7 5 2 1 1 1 3 4 4 8 7 8 8 6 6 6 9 5 2 2 2 8 6 5 2 2 7 7 7 7 1 2 + 3 3 3 3 3 3 3 4 4 9 8 8 8 # + 1 8 8 7 7 # 2 1 2 1 B u s in e s s a c u m e n C o m plianc e S pre a d s h e e ts M e n t o r M a n a g e m en Salary Guide Accounting and Finance 2013

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Salary GuideAccounting and Finance

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Page 2: Relationships Management Financial reporting Continuous ... · Financial reporting Well-rounded Pivot tables Management Presentation skills Technology Negotiation Connections Ethics

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

>>>

SO

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TECHNOLOGY

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From the Chairman

Using the Guide

The Hiring Environment

Accounting and Finance Salaries

Customizing Salaries for Local Markets

The Advantages of a Flexible Staffing Approach

Robert Half: Your Staffing Expert

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Table of Contents

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Page 3: Relationships Management Financial reporting Continuous ... · Financial reporting Well-rounded Pivot tables Management Presentation skills Technology Negotiation Connections Ethics

1 2013 Salary Guide • Robert Half

From the Chairman

Dear colleague:

Money may not be the sole reason employees choose to join or stay with your firm, but it’s certainly one of their key considerations. As the employment market changes, and accounting and finance professionals’ roles and skill sets continue to evolve, keeping current with salary trends can be challenging.

Employers need staff who understand what the firm’s financial data mean to the organization and how to use the information to shape business decisions. In addition, accountants must possess strong interpersonal skills and be able to build successful business relationships, connecting with people across the office and, in some cases, around the world.

To help you with your compensation decisions, we are pleased to provide the 2013 Salary Guide. Each year, the guide offers the latest projections on starting salaries in accounting and finance, as well as insights into current hiring, retention and staff management trends.

We hope you find the 2013 Salary Guide useful. For additional compensation and hiring research, please visit our Salary Center at roberthalf.com/salarycenter.

Sincerely,

Max MessmerChairman and CEORobert Half International

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2 2013 Salary Guide • Robert Half

The 2013 Salary Guide from Robert Half gives you quick access to the latest salary data from the people who under-stand accounting and finance staffing best. Our information sources include:

• Our recruiting and staffing professionals who specialize in accounting and finance and make thousands of full-time and interim placements each year

• Robert Half’s comprehensive analysis of current and future hiring trends

• Exclusive workplace research we conduct regularly among chief financial officers (CFOs), senior managers and employees at organizations throughout the United States

Our Salary Guide includes projected starting salary ranges for more than 350 accounting and finance posi-tions. The figures in the guide are national averages but can be adjusted for more than 135 markets across the United States using the local variance information beginning on Page 23.

The salary ranges represent starting compensation only, because factors such as service time and work ethic make ongoing pay difficult to measure. Bonuses, incen-tives and other forms of compensation, such as benefits and retirement packages, also are not taken into account.

For more than 60 years, we have published a new guide annually to ensure our data reflect the most recent employ-ment trends. Employers, job seekers, academic institu-tions, professional associations and the media rely on the information in the Salary Guide. In addition, the U.S. Department of Labor’s Bureau of Labor Statistics has cited it when compiling the Occupational Outlook Handbook.

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

Visit the Robert Half Salary Center and access our Salary Calculator at roberthalf.com/salarycenter.

Using the Guide

Page 5: Relationships Management Financial reporting Continuous ... · Financial reporting Well-rounded Pivot tables Management Presentation skills Technology Negotiation Connections Ethics

3 2013 Salary Guide • Robert Half

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Hiring has taken on greater urgency as more firms realize they need to add staff to achieve growth objectives. Many employers have reached the limit of what they can achieve with existing staff. They are looking for profes-sionals who can fill roles that complement their teams and, perhaps most critically, support expansion.

Still, some businesses are taking a conservative approach to hiring. While a degree of caution is necessary to avoid overhiring, companies that do not move quickly enough are losing out on promising candidates. Already, talent shortages are emerging for positions such as financial analyst and senior accountant.

Delaying the hiring process too much can also affect the morale and retention of existing employees who may feel they’ve waited long enough for reinforcements. Voluntary turnover is rising as professionals feel more confident about leaving for other opportunities, and in-demand professionals often are receiving salary increases when changing jobs.

To help address staffing shortfalls and alleviate the work-loads of their full-time teams, companies are turning to temporary and project-based professionals while they ride out the economic recovery. In addition, a growing number of employers are using temporary-to-hire arrangements as a means of evaluating workers for full-time positions.

A Tale of Two Job Markets: Recruiting Challenges Intensify

The changing employment landscape frequently comes as a surprise to businesses looking to add staff. Many are having difficulty finding people with the specialized talents they need. They’re realizing there are two job markets at play: While general unemployment remains high, university-degreed workers with specialized skills are experiencing low unemployment. In fact, unemployment rates in areas such as accounting and auditing and financial analysis are frequently well below the national average.

The Hiring Environment

Firms are looking for professionals who can fill roles that comple-ment their teams and, perhaps most critically, support expansion.

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4 2013 Salary Guide • Robert Half

THE HiRinG EnviROnMEnT

Unemployment rates in areas such as accounting and auditing and financial analysis are frequently well below the national average.

Employers must offer competitive salaries to hire top professionals. Signing bonuses are reappearing in some markets as a way to secure candidates. Annual and discretionary bonuses, promotions, training and devel-opment opportunities, and flexible schedules also have proved to be effective tools for attracting and retaining sought-after talent.

To guard against turnover, companies need to reward their best people now, not after they receive another job offer. Counteroffers are becoming increasingly common, but most employers would rather not have to extend one since this strategy has proved ineffective and damaging to staff morale.

Where the Jobs Are

Employers are shifting their hiring focus toward core accounting roles and positions that support business growth. Financial analysts and business systems analysts are in especially strong demand, as are experienced accountants who can help companies manage business expansion opportunities.

Entry-level hiring also is picking up, as firms show renewed interest in professionals in the early stages of their careers, hoping these employees will grow with the organization. When hiring for these roles, employers often seek candi-dates with previous work experience, either through internships or part-time jobs during college.

In-Demand Credentials and Skills

The certified public accountant (CPA) designation continues to inspire confidence in employers and remains the most frequently requested and versatile credential. CPAs who have experience with a Big Four accounting firm are in particularly high demand.

As technology and finance continue to overlap, the certified information systems auditor (CISA) designa-tion is increasingly sought. Other valued certifications include the chartered financial analyst (CFA), certified internal auditor (CIA), certified management accountant (CMA), chartered global management accountant (CGMA) and certified payroll professional (CPP).

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5 2013 Salary Guide • Robert Half

THE HiRinG EnviROnMEnT

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

26%65%

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Very important

Not at all important

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Somewhat important

The CPA designation continues to inspire confidence in employers and remains the most frequently requested and versatile credential.

A master’s degree in business administration (MBA) remains valuable for senior finance and analyst roles. For entry-level accounting positions, a degree in accounting is more important than ever. Prospective employers also are taking a closer look at grade point averages and campus involvement when evaluating early career professionals.

Candidates with technology skills remain in demand. Advanced knowledge of Microsoft Excel and Access is valued by employers across the board. Companies also seek professionals who can assist with upgrades of the most widely used enterprise resource planning (ERP) systems. Experience with software packages such as Microsoft Dynamics GP (formerly Great Plains) and QuickBooks is often requested by small and midsize firms. Other sought-after skills include financial reporting and analysis, forecasting, and budgeting.

Organizations also look for accounting and finance profes-sionals with outstanding interpersonal abilities. Employers need staff skilled at communicating financial information using a variety of media for diverse audiences.

CFOs were asked, “How important is it for entry-level accounting and finance professionals to have gained work experience in the field while in college?” Their responses:

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6 2013 Salary Guide • Robert Half

THE HiRinG EnviROnMEnT

Positions in Demand

Financial analysts – Demand for financial analysts exceeds the supply in some cases. Companies place a premium on business-savvy analysts who can help iden-tify trends in financial data and offer timely input for deci-sion making. Candidates with strong communication skills and an MBA are highly sought.

Business systems analysts – Employers are working with business systems analysts to support better decision making by enhancing their financial systems. As firms continue to upgrade their information technology (IT) infrastructures, demand is accelerating for professionals who are familiar with company-specific ERP systems and possess finance and technology expertise.

Accountants – Companies seek accountants at the staff, senior and manager levels. Demand is especially strong for those with at least three years of experience and a CPA designation. Many firms that lost midlevel staff in recent years due to cutbacks or attrition are eager to groom new hires for future leadership roles.

Compliance officers – With the regulatory environment constantly evolving, businesses need compliance officers to oversee activities and report directly to top management. A law degree is often required for executive positions, as are strong leadership and communication skills.

Auditors – Demand is growing for auditors in public accounting and industry. Companies have a need for auditing services related to compliance and lending requirements, as well as due diligence reviews.

IT auditors – Individuals who understand the interrela-tion between IT audit procedures and business process controls and risks are highly sought.

Cost accountants – Demand is steady for skilled cost accountants who can help companies minimize costs by merging accounting and analysis skills in a manufac-turing environment.

Controllers – As they rebuild their finance-function infrastructures, growth-focused companies continue to hire for this critical role.

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7 2013 Salary Guide • Robert Half

>>

Spotlight on Healthcare

THE HiRinG EnviROnMEnT

A broad set of factors is driving growth in the healthcare field, and employers are hiring to keep pace with the changes. Organizations need accounting and finance staff who can help manage and support new technical requirements, regulatory mandates and growth objectives.

Perhaps the biggest trend driving hiring is the move to the value-based reim-bursement model. In particular, facilities need financial professionals with technology expertise who can manage the resulting changes to their systems.

Another major factor influencing employment is the meaningful use regulation, a component of the Health Information Technology for Economic and Clinical Health (HITECH) Act. Healthcare organizations need senior-level finance professionals to complete operational assessments and determine financing for electronic medical records systems implementations and upgrades.

The move to ICD-10 also is contributing to employment growth. As healthcare organizations, health insurance companies and medical practices all shift to the updated classification system, there will be demand for experienced finance personnel with expertise in areas such as revenue analysis, charge-capture analysis, and billing and coding compliance.

Throughout the industry, there is demand for compliance professionals who can help their firms meet evolving mandates and keep the business current with changes to Medicare and Medicaid. In addition, revenue analysts are needed to decipher financial data and identify potential problem areas, and project managers are in increased demand to handle initiatives related to electronic medical records.

Organizations across the industry will be affected by the Affordable Care Act and have begun assessing how the resulting requirements affect their busi-nesses. To comply with the provisions of the law, firms will need compliance specialists, as well as finance professionals who can assess potential tax penalties and credits.

>>

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THE HiRinG EnviROnMEnT

To vie for talent, account-ing firms are improving compensation, but they may need to further enhance their efforts.

Public Accounting Overview

Increased demand from businesses for accounting, audit and tax services is fueling hiring in public accounting. Firms of all sizes are looking to expand practice areas and pursue new market segments.

Demand is especially strong for audit and tax professionals. Specialty areas seeing more hiring activity include IT audit, business valuation and forensic accounting. Firms generally seek candidates with at least three to five years of experience, but recruiting of entry-level professionals is not uncommon.

Although public accounting firms have a growing demand for staff, they are competing with businesses that also have a renewed interest in adding people with some of the same sought-after skills. To vie for talent, accounting firms are improving compensation, but they may need to further enhance their efforts.

Retention deserves special attention as experienced accountants who feel overworked and undercompen-sated may begin to consider private industry jobs that can boast higher salaries and better work/life balance. In addition to offering competitive pay, public accounting firms are working to attract and retain top performers by promoting opportunities for career growth and a team-oriented work environment.

Financial Services Trends

Financial services hiring is showing gradual improvement, with investment management firms and retail and commer-cial banks all adding staff. Within investment banking, firms are shifting their focus to adding personnel in compliance positions.

Brokerage and investment management institutions have seen a steady increase in hiring for some time, with boutique asset-management firms and hedge funds particularly active. Some of the greatest demand is for trade support and operations professionals, predominantly across fixed-income and derivative-asset classes. When hiring for operations positions, firms seek

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9 2013 Salary Guide • Robert Half

candidates who can improve processes and document and implement the required changes. There is notable demand for professionals who have obtained the Series 7 license.

Spurred by low interest rates, the retail and commercial lending environments have improved, which has led to demand for relationship managers from community, commercial and private banks. Operations professionals are needed to support renewed consumer loan activity, especially mortgage lending and refinancing. Roles related to loan origination, underwriting and credit processing are among those steadily being added.

While in many instances investment banking firms are trying to contain personnel costs, they are nonetheless hiring for risk and compliance positions. Banks are expanding their market, credit and regulatory risk teams to safeguard their businesses from the volatile trading environment. Compliance-focused professionals are needed to interpret continuously evolving regulatory requirements for their firms and implement processes to ensure these mandates are met. Laws such as the Dodd-Frank Act and the Foreign Account Tax Compliance Act are likely to lead to continued compliance-related hiring. In addition, the adoption of new trading platforms has fueled demand at banks for business analysts and product subject-matter experts.

Among financial institutions, the competition for skilled accounting and finance staff has intensified. Accountants are sought to manage finance transformation, regula-tory accounting and cost-control efforts. As the internal finance function has taken on a more strategic and consultative role within financial services, employers need professionals with commercial accounting skills to assist with budgeting, forecasting and business planning.

Salaries in the financial sector are rebounding, and top candidates in high-demand specialties are receiving multiple job offers. Employers are seeing the need to be more flex-ible in negotiations and are increasingly willing to sweeten their compensation packages to land the most in-demand candidates, who are in short supply in many markets.

THE HiRinG EnviROnMEnT

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Accounting and Finance Salaries

CORPORATE ACCOUNTING

Title/Experience 2012 2013 % Change

Chief Financial Officera – Company Sales in Millions

$500+ $ 275,000 - $ 411,000 $ 280,500 - $ 430,250 3.6%$250 to $500 $ 189,750 - $ 275,250 $ 194,500 - $ 287,250 3.6%$100 to $250 $ 132,750 - $ 190,500 $ 137,250 - $ 198,000 3.7%$50 to $100 $ 110,000 - $ 154,500 $ 113,500 - $ 160,750 3.7%To $50 $ 96,750 - $ 136,000 $ 99,000 - $ 142,000 3.5%(The above category assumes there is a corporate controller who reports to the CFO.)

Treasurera – Company Sales in Millions

$500+ $ 273,000 - $ 407,250 $ 278,000 - $ 422,000 2.9%$250 to $500 $ 189,500 - $ 272,000 $ 193,500 - $ 281,250 2.9%$100 to $250 $ 129,000 - $ 184,500 $ 131,750 - $ 190,750 2.9%$50 to $100 $ 109,000 - $ 150,750 $ 111,250 - $ 155,500 2.7%To $50 $ 94,500 - $ 130,250 $ 96,250 - $ 134,500 2.7%

Vice President of Financea – Company Sales in Millions

$500+ $ 215,500 - $ 340,750 $ 219,500 - $ 352,250 2.8%$250 to $500 $ 175,000 - $ 260,250 $ 178,500 - $ 268,000 2.6%$100 to $250 $ 133,500 - $ 185,750 $ 137,000 - $ 192,250 3.1%$50 to $100 $ 109,000 - $ 149,750 $ 112,000 - $ 155,250 3.3%To $50 $ 86,750 - $ 121,000 $ 89,250 - $ 125,500 3.4%

Director of Financea – Company Sales in Millions

$500+ $ 144,500 - $ 213,500 $ 149,500 - $ 222,750 4.0%$250 to $500 $ 124,500 - $ 180,500 $ 128,500 - $ 188,000 3.8%$100 to $250 $ 106,250 - $ 147,750 $ 110,250 - $ 153,000 3.6%$50 to $100 $ 98,000 - $ 131,500 $ 101,000 - $ 136,250 3.4%To $50 $ 87,500 - $ 114,250 $ 90,250 - $ 118,500 3.5%

Director of Accounting – Company Sales in Millions

$500+ $ 136,750 - $ 192,000 $ 140,250 - $ 199,250 3.3%$250 to $500 $ 121,250 - $ 168,250 $ 125,000 - $ 174,250 3.4%$100 to $250 $ 102,000 - $ 134,750 $ 105,250 - $ 139,250 3.3%$50 to $100 $ 89,500 - $ 120,000 $ 92,250 - $ 124,750 3.6%To $50 $ 77,750 - $ 105,250 $ 80,000 - $ 109,500 3.6%

Director of Financial Reporting – Company Sales in Millions

$500+ $ 140,000 - $ 196,750 $ 143,500 - $ 204,250 3.3%$250 to $500 $ 129,500 - $ 169,000 $ 133,250 - $ 175,750 3.5%$100 to $250 $ 116,500 - $ 152,250 $ 120,000 - $ 158,250 3.5%$50 to $100 $ 103,000 - $ 135,000 $ 106,000 - $ 140,500 3.6%To $50 $ 89,500 - $ 118,000 $ 92,500 - $ 122,000 3.4%

a. Bonuses and incentives reflect an increasingly large part of overall pay at this level and are not included in the salary ranges listed above. Advanced degrees or professional certifications also are assumed at this level.

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

The figures listed on Pages 10-22 are average national starting salaries. To calculate the appropriate salary range for your market, please refer to the local variance information beginning on Page 23.

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CORPORATE ACCOUNTING

Title/Experience 2012 2013 % Change

Corporate Controllera – Company Sales in Millions

$500+ $ 142,750 - $ 199,000 $ 147,000 - $ 207,750 3.8%$250 to $500 $ 128,000 - $ 169,000 $ 131,750 - $ 176,000 3.6%$100 to $250 $ 110,750 - $ 144,750 $ 114,250 - $ 150,250 3.5%$50 to $100 $ 95,000 - $ 126,500 $ 98,000 - $ 131,750 3.7%To $50 $ 82,750 - $ 110,250 $ 85,750 - $ 114,500 3.8%

Controllera – Company Sales in Millions

$500+ $ 135,750 - $ 183,250 $ 140,500 - $ 192,500 4.4%$250 to $500 $ 113,000 - $ 153,500 $ 116,750 - $ 160,500 4.0%$100 to $250 $ 97,500 - $ 129,250 $ 100,750 - $ 135,000 4.0%$50 to $100 $ 80,000 - $ 110,250 $ 82,500 - $ 116,000 4.3%To $50 $ 69,000 - $ 95,000 $ 71,500 - $ 99,750 4.4%

Divisional Controllera – Company Sales in Millions

$500+ $ 129,000 - $ 171,000 $ 132,750 - $ 179,250 4.0%$250 to $500 $ 117,250 - $ 152,750 $ 121,000 - $ 159,000 3.7%$100 to $250 $ 103,250 - $ 132,500 $ 107,000 - $ 138,250 4.0%$50 to $100 $ 91,250 - $ 117,250 $ 94,250 - $ 122,500 4.0%To $50 $ 79,750 - $ 106,000 $ 82,250 - $ 111,250 4.2%

Assistant Controllera – Company Sales in Millions

$500+ $ 105,000 - $ 142,250 $ 108,500 - $ 148,750 4.0%$250 to $500 $ 95,000 - $ 123,500 $ 98,500 - $ 129,500 4.3%$100 to $250 $ 79,000 - $ 102,250 $ 82,000 - $ 107,000 4.3%$50 to $100 $ 67,000 - $ 88,750 $ 69,500 - $ 92,750 4.2%To $50 $ 56,000 - $ 78,000 $ 58,250 - $ 81,750 4.5%

Assistant Treasurer – Company Sales in Millions

$500+ $ 102,750 - $ 142,750 $ 106,000 - $ 148,250 3.6%$250 to $500 $ 92,500 - $ 123,000 $ 96,000 - $ 128,000 3.9%$100 to $250 $ 79,250 - $ 102,250 $ 82,000 - $ 106,750 4.0%$50 to $100 $ 65,750 - $ 88,750 $ 68,250 - $ 92,750 4.2%To $50 $ 55,250 - $ 77,250 $ 57,500 - $ 80,250 4.0%

Tax Directora – Company Sales in Millions

$250+ $ 142,000 - $ 233,500 $ 146,500 - $ 241,750 3.4%$100 to $250 $ 104,500 - $ 156,750 $ 107,750 - $ 163,000 3.6%

Tax Manager – Company Sales in Millions

$250+ $ 100,250 - $ 142,500 $ 103,250 - $ 148,500 3.7%$50 to $250 $ 79,500 - $ 110,750 $ 82,000 - $ 115,750 3.9%

(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

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 2012 2013 % Change

Compliance – Large Companies b

Chief Compliance Officer $ 153,750 - $ 214,250 $ 157,750 - $ 223,250 3.5%Compliance Director $ 125,250 - $ 170,750 $ 129,500 - $ 177,750 3.8%Compliance Officer $ 100,000 - $ 132,500 $ 102,750 - $ 138,250 3.7%Senior Compliance Analyst $ 77,250 - $ 99,750 $ 79,500 - $ 104,000 3.7%Compliance Analyst $ 60,250 - $ 79,750 $ 62,000 - $ 83,000 3.6%

Compliance – Midsize Companies b

Chief Compliance Officer $ 128,500 - $ 174,250 $ 132,250 - $ 182,250 3.9%Compliance Director $ 108,750 - $ 143,750 $ 112,250 - $ 150,000 3.9%Compliance Officer $ 89,250 - $ 118,500 $ 92,250 - $ 123,500 3.9%Senior Compliance Analyst $ 68,750 - $ 91,000 $ 71,250 - $ 95,250 4.2%Compliance Analyst $ 56,250 - $ 74,750 $ 58,250 - $ 77,750 3.8%

Compliance – Small Companies b

Chief Compliance Officer $ 105,000 - $ 139,250 $ 108,000 - $ 145,250 3.7%Compliance Director $ 89,750 - $ 117,750 $ 92,750 - $ 123,000 4.0%Compliance Officer $ 74,000 - $ 96,250 $ 76,500 - $ 101,000 4.3%Senior Compliance Analyst $ 60,500 - $ 79,000 $ 62,500 - $ 82,750 4.1%Compliance Analyst $ 48,500 - $ 64,500 $ 50,000 - $ 67,250 3.8%

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

$500+ $ 156,750 - $ 241,000 $ 161,500 - $ 249,750 3.4%$250 to $500 $ 123,500 - $ 177,750 $ 127,500 - $ 184,500 3.6%$100 to $250 $ 102,500 - $ 141,000 $ 105,500 - $ 146,750 3.6%

Internal Auditor – Large Companies b

Manager $ 90,000 - $ 127,000 $ 93,000 - $ 132,250 3.8%Senior $ 71,750 - $ 94,000 $ 73,750 - $ 98,500 3.9%1 to 3 Years $ 55,000 - $ 73,500 $ 56,750 - $ 77,000 4.1%Up to 1 Year $ 46,000 - $ 57,750 $ 47,500 - $ 60,250 3.9%

Internal Auditor – Midsize Companies b

Manager $ 78,750 - $ 106,250 $ 81,500 - $ 111,000 4.1%Senior $ 65,000 - $ 84,250 $ 67,500 - $ 88,250 4.4%1 to 3 Years $ 51,000 - $ 69,000 $ 52,750 - $ 72,250 4.2%Up to 1 Year $ 44,000 - $ 55,750 $ 45,500 - $ 58,250 4.0%

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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 2012 2013 % Change

IT Auditor – Large Companies b

Manager $ 99,000 - $ 140,250 $ 102,000 - $ 146,250 3.8%Senior $ 85,750 - $ 111,750 $ 88,250 - $ 116,250 3.5%1 to 3 Years $ 64,000 - $ 85,750 $ 65,750 - $ 89,500 3.7%Up to 1 Year $ 53,500 - $ 68,000 $ 55,250 - $ 70,500 3.5%

IT Auditor – Midsize Companies b

Manager $ 91,750 - $ 124,000 $ 94,750 - $ 130,000 4.2%Senior $ 76,250 - $ 97,750 $ 79,000 - $ 101,750 3.9%1 to 3 Years $ 60,250 - $ 78,500 $ 62,250 - $ 82,000 4.0%Up to 1 Year $ 49,250 - $ 63,250 $ 50,750 - $ 65,750 3.6%

Financial Reporting – Large Companies b

Manager $ 98,750 - $ 131,000 $ 100,750 - $ 136,750 3.4%Senior $ 77,750 - $ 97,250 $ 79,500 - $ 101,250 3.3%1 to 3 Years $ 59,000 - $ 74,750 $ 60,500 - $ 77,750 3.4%Up to 1 Year $ 47,500 - $ 58,500 $ 48,500 - $ 60,750 3.1%

Financial Reporting – Midsize Companies b

Manager $ 89,000 - $ 113,250 $ 91,000 - $ 118,250 3.5%Senior $ 70,750 - $ 87,750 $ 72,250 - $ 91,500 3.3%1 to 3 Years $ 56,000 - $ 68,750 $ 57,500 - $ 71,500 3.4%Up to 1 Year $ 45,000 - $ 55,250 $ 46,000 - $ 57,250 3.0%

General Accountant – Large Companies b

Manager $ 75,500 - $ 104,250 $ 77,750 - $ 109,250 4.0%Senior $ 60,250 - $ 79,250 $ 62,250 - $ 82,750 3.9%1 to 3 Years $ 47,250 - $ 62,000 $ 49,000 - $ 65,000 4.3%Up to 1 Year $ 39,750 - $ 49,500 $ 41,000 - $ 51,750 3.9%

General Accountant – Midsize Companies b

Manager $ 65,500 - $ 87,000 $ 68,000 - $ 90,750 4.1%Senior $ 54,250 - $ 71,250 $ 56,250 - $ 74,250 4.0%1 to 3 Years $ 43,250 - $ 58,000 $ 45,000 - $ 60,750 4.4%Up to 1 Year $ 37,500 - $ 47,000 $ 38,500 - $ 49,250 3.8%

General Accountant – Small Companies b

Manager $ 59,500 - $ 78,500 $ 61,500 - $ 82,500 4.3%Senior $ 49,500 - $ 63,750 $ 51,250 - $ 66,750 4.2%1 to 3 Years $ 39,750 - $ 52,750 $ 41,000 - $ 55,500 4.3%Up to 1 Year $ 35,250 - $ 42,750 $ 36,250 - $ 44,750 3.8%

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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 2012 2013 % Change

Cost Accountant – Large Companies b

Manager $ 76,750 - $ 103,750 $ 79,250 - $ 108,500 4.0%Senior $ 62,000 - $ 81,250 $ 64,250 - $ 85,000 4.2%1 to 3 Years $ 48,750 - $ 63,000 $ 50,500 - $ 66,000 4.3%Up to 1 Year $ 41,750 - $ 51,500 $ 43,000 - $ 53,750 3.8%

Cost Accountant – Midsize Companies b

Manager $ 67,750 - $ 89,750 $ 70,500 - $ 93,500 4.1%Senior $ 56,250 - $ 72,750 $ 58,250 - $ 75,750 3.9%1 to 3 Years $ 45,000 - $ 59,500 $ 46,750 - $ 62,250 4.3%Up to 1 Year $ 40,000 - $ 49,000 $ 41,250 - $ 51,250 3.9%

Tax Accountant – Large Companies b

Manager $ 83,250 - $ 114,750 $ 85,750 - $ 120,000 3.9%Senior $ 67,250 - $ 86,000 $ 69,750 - $ 90,000 4.2%1 to 3 Years $ 50,000 - $ 67,250 $ 51,500 - $ 70,750 4.3%Up to 1 Year $ 42,750 - $ 53,500 $ 44,000 - $ 56,000 3.9%

Tax Accountant – Midsize Companies b

Manager $ 71,750 - $ 96,750 $ 73,750 - $ 101,000 3.7%Senior $ 56,750 - $ 76,750 $ 58,750 - $ 80,000 3.9%1 to 3 Years $ 47,500 - $ 61,750 $ 49,000 - $ 64,500 3.9%Up to 1 Year $ 41,500 - $ 51,000 $ 42,750 - $ 53,250 3.8%

Financial Analyst – Large Companies b

Manager $ 84,250 - $ 114,500 $ 86,750 - $ 119,750 3.9%Senior $ 68,500 - $ 89,000 $ 70,500 - $ 93,750 4.3%1 to 3 Years $ 51,750 - $ 69,500 $ 53,500 - $ 72,750 4.1%Up to 1 Year $ 42,500 - $ 53,750 $ 43,750 - $ 56,250 3.9%

Financial Analyst – Midsize Companies b

Manager $ 74,750 - $ 99,000 $ 77,000 - $ 103,500 3.9%Senior $ 62,500 - $ 81,250 $ 64,500 - $ 84,750 3.8%1 to 3 Years $ 48,500 - $ 64,500 $ 50,250 - $ 67,250 4.0%Up to 1 Year $ 40,750 - $ 50,000 $ 42,000 - $ 52,250 3.9%

Financial Analyst – Small Companies b

Manager $ 64,750 - $ 83,750 $ 67,250 - $ 87,250 4.0%Senior $ 53,750 - $ 70,000 $ 55,500 - $ 73,000 3.8%1 to 3 Years $ 44,000 - $ 56,750 $ 45,500 - $ 59,500 4.2%Up to 1 Year $ 38,000 - $ 45,750 $ 39,250 - $ 47,750 3.9%

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ACCOUnTinG And FinAnCE SALARiES

CORPORATE ACCOUNTING

Title/Experience 2012 2013 % Change

Budget Analyst – Large Companies b

Manager $ 81,250 - $ 111,750 $ 83,250 - $ 116,500 3.5%Senior $ 67,000 - $ 85,750 $ 68,750 - $ 89,500 3.6%1 to 3 Years $ 50,500 - $ 68,250 $ 51,750 - $ 71,250 3.6%Up to 1 Year $ 41,250 - $ 53,250 $ 42,500 - $ 55,250 3.4%

Budget Analyst – Midsize Companies b

Manager $ 73,500 - $ 96,750 $ 75,750 - $ 100,750 3.7%Senior $ 61,000 - $ 78,750 $ 63,000 - $ 82,250 3.9%1 to 3 Years $ 47,750 - $ 63,500 $ 49,250 - $ 66,250 3.8%Up to 1 Year $ 40,250 - $ 49,250 $ 41,250 - $ 51,250 3.4%

Budget Analyst – Small Companies b

Manager $ 62,250 - $ 82,500 $ 64,000 - $ 85,750 3.5%Senior $ 52,000 - $ 68,500 $ 53,750 - $ 71,000 3.5%1 to 3 Years $ 42,250 - $ 56,750 $ 43,750 - $ 58,750 3.5%Up to 1 Year $ 36,750 - $ 45,500 $ 37,750 - $ 47,250 3.3%

Treasury Analyst – Large Companies b

Manager $ 82,250 - $ 112,500 $ 84,750 - $ 117,000 3.6%Senior $ 67,750 - $ 86,750 $ 69,500 - $ 90,500 3.6%1 to 3 Years $ 50,750 - $ 68,750 $ 52,250 - $ 71,250 3.3%Up to 1 Year $ 41,750 - $ 53,000 $ 42,750 - $ 55,000 3.2%

Treasury Analyst – Midsize Companies b

Manager $ 73,750 - $ 96,750 $ 75,750 - $ 100,750 3.5%Senior $ 61,250 - $ 79,000 $ 63,000 - $ 82,000 3.4%1 to 3 Years $ 48,250 - $ 62,500 $ 49,750 - $ 64,750 3.4%Up to 1 Year $ 40,000 - $ 49,500 $ 41,000 - $ 51,250 3.1%

Treasury Analyst – Small Companies b

Manager $ 62,750 - $ 82,750 $ 64,500 - $ 86,250 3.6%Senior $ 52,250 - $ 68,750 $ 53,750 - $ 71,500 3.5%1 to 3 Years $ 43,000 - $ 57,250 $ 44,250 - $ 59,500 3.5%Up to 1 Year $ 36,750 - $ 46,000 $ 37,500 - $ 47,750 3.0%

Cost Analyst – Large Companies b

Manager $ 81,250 - $ 111,250 $ 83,250 - $ 116,750 3.9%Senior $ 67,000 - $ 86,500 $ 69,000 - $ 90,250 3.7%1 to 3 Years $ 51,250 - $ 68,500 $ 53,000 - $ 71,000 3.5%Up to 1 Year $ 41,750 - $ 53,500 $ 42,750 - $ 55,500 3.1%

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

CORPORATE ACCOUNTING

Title/Experience 2012 2013 % Change

Cost Analyst – Midsize Companies b

Manager $ 73,250 - $ 96,000 $ 75,000 - $ 100,250 3.5%Senior $ 60,250 - $ 79,500 $ 62,250 - $ 82,250 3.4%1 to 3 Years $ 47,500 - $ 63,250 $ 48,500 - $ 66,000 3.4%Up to 1 Year $ 40,000 - $ 49,500 $ 41,000 - $ 51,250 3.1%

Cost Analyst – Small Companies b

Manager $ 63,000 - $ 83,000 $ 64,750 - $ 86,750 3.8%Senior $ 52,750 - $ 68,500 $ 54,000 - $ 71,500 3.5%1 to 3 Years $ 42,750 - $ 56,750 $ 44,000 - $ 59,000 3.5%Up to 1 Year $ 37,000 - $ 45,750 $ 37,750 - $ 47,500 3.0%

Business Analyst – Large Companies b

Manager $ 81,000 - $ 107,250 $ 83,500 - $ 113,000 4.4%Senior $ 68,500 - $ 89,250 $ 70,750 - $ 93,250 4.0%1 to 3 Years $ 52,500 - $ 72,000 $ 54,250 - $ 75,500 4.2%Up to 1 Year $ 44,250 - $ 57,250 $ 45,500 - $ 59,500 3.4%

Business Analyst – Midsize Companies b

Manager $ 80,750 - $ 106,750 $ 83,250 - $ 112,000 4.1%Senior $ 68,500 - $ 89,250 $ 70,750 - $ 92,750 3.6%1 to 3 Years $ 52,750 - $ 71,500 $ 54,500 - $ 74,000 3.4%Up to 1 Year $ 44,250 - $ 57,250 $ 45,500 - $ 59,500 3.4%

Forensic Accountant – All Companies

Forensic Accountant $ 63,000 - $ 102,000 $ 64,500 - $ 106,000 3.3%

Operational Support: Credit & Collections – Large Companies b

Credit Manager/Supervisor $ 66,500 - $ 94,750 $ 68,250 - $ 99,000 3.7%Assistant Credit Manager $ 51,500 - $ 71,750 $ 53,000 - $ 74,750 3.7%Credit/Collections Analyst $ 41,250 - $ 57,000 $ 42,250 - $ 59,250 3.3%Credit/Collections Clerk $ 33,250 - $ 44,250 $ 34,250 - $ 45,750 3.2%

Operational Support: Credit & Collections – Midsize Companies b

Credit Manager/Supervisor $ 52,750 - $ 73,500 $ 54,000 - $ 77,000 3.8%Assistant Credit Manager $ 42,500 - $ 56,750 $ 43,500 - $ 59,500 3.8%Credit/Collections Clerk $ 30,250 - $ 41,000 $ 31,000 - $ 42,500 3.2%

Operational Support: Credit & Collections – Small Companies b

Credit Manager/Supervisor $ 44,000 - $ 61,500 $ 45,250 - $ 64,000 3.6%Assistant Credit Manager $ 37,250 - $ 49,250 $ 38,500 - $ 51,250 3.8%Credit/Collections Clerk $ 28,750 - $ 38,500 $ 29,750 - $ 39,750 3.3%

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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ACCOUnTinG And FinAnCE SALARiES

CORPORATE ACCOUNTING

Title/Experience 2012 2013 % Change

Operational Support: Bookkeepers – All Companies

Full Charge (Financial Statements) $ 42,250 - $ 57,250 $ 43,500 - $ 59,250 3.3%Full Charge (General Ledger) $ 38,500 - $ 51,000 $ 39,750 - $ 52,500 3.1%Bookkeeper $ 33,250 - $ 43,750 $ 34,000 - $ 45,500 3.2%Accounting Clerk $ 28,500 - $ 38,000 $ 29,250 - $ 39,500 3.4%

Operational Support: Payroll & Other – Large Companies b

AR/AP Managerc $ 49,500 - $ 73,000 $ 50,500 - $ 76,500 3.7%AR/AP Clerkc $ 30,750 - $ 42,750 $ 32,000 - $ 44,250 3.7%Billing Manager/Supervisor $ 45,500 - $ 63,000 $ 46,500 - $ 66,000 3.7%Billing Clerk $ 30,250 - $ 40,500 $ 31,000 - $ 42,250 3.5%Payroll Manager/Supervisor $ 52,750 - $ 81,000 $ 53,000 - $ 85,500 3.6%Payroll Coordinator/Administrator $ 38,500 - $ 52,250 $ 39,500 - $ 54,500 3.6%Payroll Clerk $ 31,750 - $ 42,250 $ 32,750 - $ 43,750 3.4%Purchasing Manager $ 47,500 - $ 71,750 $ 48,250 - $ 75,500 3.8%Inventory Analyst $ 37,250 - $ 49,750 $ 38,500 - $ 51,750 3.7%Inventory Clerk $ 30,250 - $ 39,000 $ 31,000 - $ 40,750 3.6%

Operational Support: Payroll & Other – Midsize Companies b

AR/AP Managerc $ 44,500 - $ 60,000 $ 45,500 - $ 63,000 3.8%AR/AP Clerkc $ 30,250 - $ 40,750 $ 31,250 - $ 42,500 3.9%Billing Manager/Supervisor $ 42,000 - $ 55,000 $ 43,000 - $ 57,500 3.6%Billing Clerk $ 29,000 - $ 39,000 $ 30,000 - $ 40,250 3.3%Payroll Manager/Supervisor $ 45,250 - $ 63,000 $ 46,500 - $ 65,750 3.7%Payroll Clerk $ 30,750 - $ 41,250 $ 31,750 - $ 42,750 3.5%Purchasing Manager $ 44,250 - $ 60,000 $ 45,250 - $ 62,750 3.6%Inventory Clerk $ 28,500 - $ 38,000 $ 29,000 - $ 39,750 3.4%

Operational Support: Payroll & Other – Small Companies b

AR/AP Managerc $ 38,250 - $ 52,250 $ 39,250 - $ 54,250 3.3%AR/AP Clerkc $ 28,000 - $ 38,000 $ 29,000 - $ 39,250 3.4%Payroll Manager/Supervisor $ 38,500 - $ 51,500 $ 39,500 - $ 53,750 3.6%Payroll Clerk $ 28,500 - $ 37,250 $ 29,250 - $ 38,750 3.4%

Healthcare – All Companies

Medical Biller $ 33,000 - $ 45,000 $ 34,500 - $ 46,750 4.2%Patient Accountant $ 34,000 - $ 46,750 $ 34,750 - $ 49,000 3.7%

b. Large companies = $250+ million in sales Midsize companies = $25 million to $250 million in sales Small companies = up to $25 million in sales

c. AR/AP = Accounts Receivable/Accounts Payable

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

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PUBLIC ACCOUNTING

Title/Experience 2012 2013 % Change

Tax Services – Large Firms d,e

Senior Manager/Directora $ 109,750 - $ 175,000 $ 112,000 - $ 183,000 3.6%Managera $ 89,000 - $ 122,750 $ 90,750 - $ 128,500 3.5%Senior $ 72,000 - $ 94,250 $ 74,000 - $ 98,000 3.5%1 to 3 Years $ 58,000 - $ 75,250 $ 59,750 - $ 78,000 3.4%Up to 1 Year $ 51,500 - $ 63,500 $ 52,750 - $ 65,750 3.0%

Tax Services – Midsize Firms d,e

Senior Manager/Directora $ 99,000 - $ 149,000 $ 101,500 - $ 155,250 3.5%Managera $ 82,500 - $ 108,250 $ 84,250 - $ 113,250 3.5%Senior $ 65,000 - $ 85,500 $ 67,000 - $ 88,750 3.5%1 to 3 Years $ 53,000 - $ 67,250 $ 54,250 - $ 70,000 3.3%Up to 1 Year $ 45,250 - $ 56,750 $ 46,500 - $ 58,750 3.2%

Tax Services – Small Firms d,e

Senior Manager/Directora $ 87,500 - $ 121,750 $ 89,750 - $ 126,750 3.5%Managera $ 72,500 - $ 94,500 $ 74,750 - $ 98,000 3.4%Senior $ 57,250 - $ 74,500 $ 59,000 - $ 77,250 3.4%1 to 3 Years $ 47,750 - $ 60,500 $ 49,000 - $ 62,750 3.2%Up to 1 Year $ 42,500 - $ 52,250 $ 43,250 - $ 54,250 2.9%

Audit/Assurance Services – Large Firms d,e

Senior Manager/Directora $ 108,000 - $ 171,750 $ 110,750 - $ 178,750 3.5%Managera $ 88,750 - $ 121,500 $ 91,000 - $ 126,500 3.4%Senior $ 71,000 - $ 92,250 $ 73,000 - $ 96,000 3.5%1 to 3 Years $ 58,750 - $ 74,250 $ 60,500 - $ 77,000 3.4%Up to 1 Year $ 51,500 - $ 62,500 $ 52,750 - $ 64,500 2.9%

Audit/Assurance Services – Midsize Firms d,e

Senior Manager/Directora $ 98,500 - $ 147,000 $ 100,750 - $ 153,000 3.4%Managera $ 81,750 - $ 106,500 $ 83,500 - $ 111,250 3.5%Senior $ 64,250 - $ 84,500 $ 66,500 - $ 87,500 3.5%1 to 3 Years $ 53,250 - $ 66,750 $ 54,250 - $ 69,750 3.3%Up to 1 Year $ 45,250 - $ 56,750 $ 46,500 - $ 58,750 3.2%

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 profes-sional certifications also are assumed at this level.

d. Large firms = $250+ million in sales Midsize firms = $25 million to $250 million in sales Small firms = up to $25 million in sales

e. Salary does not reflect overtime or bonuses, which are significant portions of compensation for these positions.

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

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PUBLIC ACCOUNTING

Title/Experience 2012 2013 % Change

Audit/Assurance Services – Small Firms d,e

Senior Manager/Directora $ 86,750 - $ 120,250 $ 89,000 - $ 125,000 3.4%Managera $ 72,500 - $ 92,750 $ 74,750 - $ 96,500 3.6%Senior $ 57,000 - $ 74,000 $ 58,750 - $ 77,000 3.6%1 to 3 Years $ 48,000 - $ 60,500 $ 49,500 - $ 62,500 3.2%Up to 1 Year $ 42,500 - $ 52,000 $ 43,250 - $ 53,750 2.6%

Management Services – Large Firms d,e

Senior Manager/Directora $ 109,500 - $ 173,500 $ 112,250 - $ 181,000 3.6%Managera $ 88,750 - $ 122,000 $ 90,750 - $ 126,750 3.2%Senior $ 71,000 - $ 93,750 $ 73,250 - $ 97,500 3.6%1 to 3 Years $ 60,000 - $ 75,250 $ 61,500 - $ 77,750 3.0%Up to 1 Year $ 51,500 - $ 64,250 $ 52,750 - $ 66,250 2.8%

Management Services – Midsize Firms d,e

Senior Manager/Directora $ 96,500 - $ 148,250 $ 99,250 - $ 153,250 3.2%Managera $ 82,000 - $ 107,250 $ 84,000 - $ 111,500 3.3%Senior $ 64,000 - $ 86,000 $ 65,750 - $ 89,500 3.5%1 to 3 Years $ 53,250 - $ 67,250 $ 54,750 - $ 69,750 3.3%Up to 1 Year $ 45,000 - $ 57,250 $ 46,250 - $ 59,250 3.2%

Management Services – Small Firms d,e

Senior Manager/Directora $ 87,750 - $ 121,000 $ 89,750 - $ 126,500 3.6%Managera $ 72,500 - $ 93,750 $ 74,500 - $ 97,250 3.3%Senior $ 57,500 - $ 74,750 $ 59,500 - $ 77,250 3.4%1 to 3 Years $ 48,250 - $ 60,500 $ 49,750 - $ 62,500 3.2%Up to 1 Year $ 43,000 - $ 52,750 $ 44,250 - $ 54,500 3.1%

Paraprofessional/Bookkeeper – All Firms

Paraprofessional/Bookkeeper $ 37,500 - $ 55,500 $ 38,500 - $ 57,250 3.0%

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 profes-sional certifications also are assumed at this level.

d. Large firms = $250+ million in sales Midsize firms = $25 million to $250 million in sales Small firms = up to $25 million in sales

e. Salary does not reflect overtime or bonuses, which are significant portions of compensation for these positions.

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

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ACCOUnTinG And FinAnCE SALARiES

FINANCIAL SERVICES

Title/Experience 2012 2013 % Change

Finance and AccountingChief Financial Officer $ 146,500 - $ 240,500 $ 148,250 - $ 252,500 3.6%Controller – Large Firmf $ 134,000 - $ 175,000 $ 140,750 - $ 180,250 3.9%Controller – Midsize Firmf $ 96,500 - $ 142,750 $ 99,000 - $ 149,000 3.7%Controller – Small Firmf $ 82,000 - $ 112,000 $ 84,750 - $ 116,500 3.7%Accountant – 5+ Years $ 64,250 - $ 80,750 $ 65,750 - $ 84,250 3.4%Accountant – 3 to 5 Years $ 52,750 - $ 68,500 $ 54,250 - $ 70,500 2.9%Accountant – 1 to 3 Years $ 42,250 - $ 54,250 $ 43,250 - $ 56,000 2.8%Product Controller – Manager $ 88,750 - $ 113,250 $ 89,750 - $ 114,500 1.1%Product Controller – 3 to 5 Years $ 68,750 - $ 90,500 $ 69,750 - $ 91,250 1.1%Product Controller – 1 to 3 Years $ 54,750 - $ 69,250 $ 55,000 - $ 70,250 1.0%Financial Planning & Analysis – Manager $ 84,500 - $ 109,750 $ 85,750 - $ 113,500 2.6%Financial Planning & Analysis – 3 to 5 Years $ 63,500 - $ 79,500 $ 65,000 - $ 82,000 2.8%

Financial Planning & Analysis – 1 to 3 Years $ 52,750 - $ 68,500 $ 54,000 - $ 70,250 2.5%

Hedge Fund Accountant – Manager $ 79,250 - $ 108,000 $ 81,250 - $ 113,000 3.7%Hedge Fund Accountant – 3 to 5 Years $ 57,500 - $ 74,250 $ 59,250 - $ 77,000 3.4%Hedge Fund Accountant – 1 to 3 Years $ 46,750 - $ 59,250 $ 48,000 - $ 61,250 3.1%Mutual Fund Accountant – Manager $ 69,500 - $ 90,500 $ 70,750 - $ 92,000 1.7%Mutual Fund Accountant – 3 to 5 Years $ 52,500 - $ 66,000 $ 53,250 - $ 67,750 2.1%Mutual Fund Accountant – 1 to 3 Years $ 42,750 - $ 55,250 $ 43,500 - $ 56,500 2.0%Internal Auditor – Manager $ 79,500 - $ 114,500 $ 83,500 - $ 117,250 3.5%Internal Auditor – 3 to 5 Years $ 61,500 - $ 77,000 $ 63,000 - $ 80,500 3.6%Internal Auditor – 1 to 3 Years $ 48,500 - $ 64,250 $ 49,750 - $ 66,500 3.1%Regulatory Reporting – Manager $ 84,000 - $ 107,750 $ 86,750 - $ 110,750 3.0%Regulatory Reporting – 3 to 5 Years $ 64,000 - $ 82,500 $ 66,000 - $ 84,750 2.9%Regulatory Reporting – 1 to 3 Years $ 51,000 - $ 64,500 $ 52,000 - $ 66,500 2.6%Financial Analyst $ 48,500 - $ 71,250 $ 50,500 - $ 73,500 3.5%Tax Accountant $ 51,000 - $ 70,250 $ 53,000 - $ 72,500 3.5%

OperationsDirector of Operations $ 90,000 - $ 129,000 $ 91,500 - $ 130,750 1.5%Operations Manager $ 54,000 - $ 78,750 $ 55,250 - $ 80,250 2.1%Banking Operations Specialist – 5+ Years $ 55,000 - $ 70,250 $ 56,500 - $ 72,500 3.0%

Banking Operations Specialist – 3 to 5 Years $ 47,250 - $ 58,500 $ 47,500 - $ 59,750 1.4%

Banking Operations Specialist – 1 to 3 Years $ 38,500 - $ 49,250 $ 38,750 - $ 49,750 0.9%

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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ACCOUnTinG And FinAnCE SALARiES

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 2012 2013 % Change

Operations (Cont.)

Fund Operations Specialist – 5+ Years $ 60,500 - $ 74,000 $ 61,500 - $ 75,000 1.5%Fund Operations Specialist – 3 to 5 Years $ 50,250 - $ 61,750 $ 51,000 - $ 63,500 2.2%

Fund Operations Specialist – 1 to 3 Years $ 41,000 - $ 51,500 $ 41,250 - $ 52,500 1.4%

Client Service Representative – 5+ Years $ 51,500 - $ 64,000 $ 52,000 - $ 64,500 0.9%

Client Service Representative – 3 to 5 Years $ 44,000 - $ 54,250 $ 44,250 - $ 55,000 1.0%

Client Service Representative – 1 to 3 Years $ 36,750 - $ 44,250 $ 37,000 - $ 44,500 0.6%

Sales/Trader Assistant $ 36,250 - $ 57,500 $ 37,250 - $ 58,750 2.4%Performance Analyst $ 49,500 - $ 69,250 $ 50,750 - $ 71,000 2.5%Loan Processor $ 38,500 - $ 52,250 $ 38,750 - $ 53,000 1.1%Loan Underwriter $ 43,000 - $ 62,000 $ 44,250 - $ 64,000 3.1%Loan Administrator $ 35,500 - $ 55,500 $ 36,500 - $ 56,500 2.2%Mortgage Processor $ 29,750 - $ 39,750 $ 30,250 - $ 42,000 4.0%Mortgage Underwriter $ 38,000 - $ 54,750 $ 38,750 - $ 57,750 4.0%

Risk and ComplianceChief Risk Officer $ 138,750 - $ 213,000 $ 142,500 - $ 218,000 2.5%Market Risk Analyst – Manager $ 90,500 - $ 120,250 $ 90,250 - $ 126,750 3.0%Market Risk Analyst – 3 to 5 Years $ 66,750 - $ 84,750 $ 67,250 - $ 88,500 2.8%Credit Risk Analyst – Manager $ 84,250 - $ 109,250 $ 86,500 - $ 112,750 3.0%Credit Risk Analyst – 3 to 5 Years $ 60,250 - $ 78,250 $ 61,000 - $ 82,250 3.4%Operational Risk Analyst – Manager $ 82,750 - $ 106,000 $ 85,000 - $ 109,000 2.8%Operational Risk Analyst – 3 to 5 Years $ 61,250 - $ 78,000 $ 62,500 - $ 80,500 2.7%Chief Compliance Officer – Large Firmf $ 145,500 - $ 215,500 $ 149,250 - $ 220,500 2.4%Chief Compliance Officer – Midsize Firmf $ 118,750 - $ 164,750 $ 121,750 - $ 168,750 2.5%

Chief Compliance Officer – Small Firmf $ 99,500 - $ 129,250 $ 102,500 - $ 132,750 2.8%Compliance Officer – Large Firmf $ 92,000 - $ 124,000 $ 94,500 - $ 126,750 2.4%Compliance Officer – Midsize Firmf $ 82,250 - $ 109,500 $ 83,750 - $ 113,000 2.6%Compliance Officer – Small Firmf $ 68,500 - $ 89,500 $ 69,750 - $ 92,750 2.8%Compliance Manager – Large Firmf $ 79,500 - $ 101,000 $ 80,750 - $ 104,000 2.4%Compliance Manager – Midsize Firmf $ 70,750 - $ 90,500 $ 71,500 - $ 93,750 2.5%Compliance Manager – Small Firmf $ 62,750 - $ 79,500 $ 63,500 - $ 82,500 2.6%Compliance Analyst $ 48,000 - $ 75,250 $ 50,250 - $ 77,250 3.4%Anti-Money Laundering Specialist $ 63,500 - $ 85,750 $ 65,500 - $ 88,500 3.2%Fraud Investigator $ 62,000 - $ 83,750 $ 64,000 - $ 85,500 2.6%Regulatory Affairs Specialist $ 62,750 - $ 87,500 $ 63,250 - $ 88,500 1.0%

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ACCOUnTinG And FinAnCE SALARiES

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

FINANCIAL SERVICES

Title/Experience 2012 2013 % Change

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

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23 2013 Salary Guide • Robert Half

The national salary ranges can be customized for more than 135 U.S. cities using the local variances beginning on Page 24. This information is intended to serve as a guide for determining average starting salaries. A number of factors, including company size, employee benefits, candidate skill sets and market trends, may impact actual compensation.

The information is supported by data from the U.S. Department of Labor’s Bureau of Labor Statistics and Robert Half’s U.S. offices, the expertise of our local staffing and recruiting managers, independent research, and our company’s ongoing surveys of CFOs and other senior business leaders. The average salary index for all U.S. markets is 100.

Follow the steps below to calculate the approximate salary range for a specific position in your area:

Example: Senior business analyst at a midsize company in St. Louis

1. Locate the position and national salary range on Page 16 for a senior business analyst at a midsize company.

(The salary range is $70,750 to $92,750.)

2. Locate the index number for St. Louis on Page 24. (The index number for St. Louis is 100.3.)

3. Move the decimal point in the index number two places to the left (1.003).

4. Multiply the low end of the national salary range ($70,750) by the index number as a percentage (from step 3).

$70,750 x 1.003 = $70,962

5. Repeat step 4 using the high end of the salary range ($92,750). $92,750 x 1.003 = $93,028

6. The approximate starting salary range for a senior business analyst at a midsize company in St. Louis is $70,962 to $93,028.

>>

>>

Customizing Salaries for Local Markets

Salaries also can

be customized

using our Salary

Calculator at

roberthalf.com/

salarycenter.

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24 2013 Salary Guide • Robert Half

CUSTOMizinG SALARiES FOR LOCAL MARkETS

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 . . . . . . . . . . . . . . . .111.0Sacramento . . . . . . . . . . .101.5San Diego. . . . . . . . . . . . .118.5San Francisco . . . . . . . . .135.5San Jose . . . . . . . . . . . . . . .133.0Santa Barbara . . . . . . . . .121.0Santa Rosa . . . . . . . . . . . . . 98.0Stockton . . . . . . . . . . . . . . . . 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 . . . . . . . . . . . . .102.0

District of ColumbiaWashington . . . . . . . . . . . 130.0

FloridaFort Myers . . . . . . . . . . . . . . 87.5Jacksonville . . . . . . . . . . . . . 93.0Melbourne . . . . . . . . . . . . . . 89.5Miami/ Fort Lauderdale . . . . . .106.7Orlando . . . . . . . . . . . . . . . . . 98.5St. Petersburg . . . . . . . . . . 94.0Tampa . . . . . . . . . . . . . . . . . . 96.5West Palm Beach. . . . . . . 99.5

GeorgiaAtlanta . . . . . . . . . . . . . . . .105.0Macon . . . . . . . . . . . . . . . . . . 82.5Savannah . . . . . . . . . . . . . . . 82.5

HawaiiHonolulu . . . . . . . . . . . . . . . . 92.0

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

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

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

IowaCedar Rapids . . . . . . . . . . . 89.0Davenport . . . . . . . . . . . . . . . 89.0Des Moines . . . . . . . . . . . . . 97.0Sioux City . . . . . . . . . . . . . . . 78.1Waterloo/Cedar Falls . . . 80.7

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

KentuckyLexington . . . . . . . . . . . . . . . 87.5Louisville . . . . . . . . . . . . . . . . 90.5

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 . . . . . . . . . . . . . . . 80.0St. Paul . . . . . . . . . . . . . . . 102.0

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

NebraskaLincoln . . . . . . . . . . . . . . . . . . 78.2Omaha . . . . . . . . . . . . . . . . . . 94.0

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

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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 office nearest you.

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

New HampshireManchester/Nashua . . . .112.0

New JerseyMount Laurel . . . . . . . . . .115.0Paramus. . . . . . . . . . . . . . .130.0Princeton . . . . . . . . . . . . . .126.0Woodbridge . . . . . . . . . . .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 . . . . . . . . . . . . 99.0Raleigh . . . . . . . . . . . . . . . .104.0

OhioAkron . . . . . . . . . . . . . . . . . . . 89.0Canton . . . . . . . . . . . . . . . . . 82.0Cincinnati . . . . . . . . . . . . . . . 97.5Cleveland . . . . . . . . . . . . . . . 95.0

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

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

OregonPortland . . . . . . . . . . . . . . .103.0

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

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

South CarolinaCharleston . . . . . . . . . . . . . . 92.0Columbia . . . . . . . . . . . . . . . 93.0Greenville . . . . . . . . . . . . . . . 90.0

TennesseeChattanooga . . . . . . . . . . . . 87.0Cool Springs . . . . . . . . . . . 98.0Knoxville . . . . . . . . . . . . . . . . 86.0Memphis . . . . . . . . . . . . . . . . 95.0Nashville . . . . . . . . . . . . . . . . 97.5

TexasAustin . . . . . . . . . . . . . . . . .103.5Dallas . . . . . . . . . . . . . . . . .105.5El Paso . . . . . . . . . . . . . . . . . 70.0Fort Worth . . . . . . . . . . . .105.5Houston . . . . . . . . . . . . . . .106.0Midland/Odessa . . . . . . . . 96.0San Antonio . . . . . . . . . . . . . 95.0

UtahSalt Lake City . . . . . . . . .100.0

VirginiaNorfolk/ Hampton Roads . . . . . . . 92.0Richmond . . . . . . . . . . . . . . . 98.0Tysons Corner . . . . . . . . .130.0

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

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

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26 2013 Salary Guide • Robert Half

The Advantages of a Flexible Staffing Approach

There’s a change taking place in the way businesses staff their operations. Firms are increasingly attracted to the flexibility they gain by employing a combination of full-time, temporary and project professionals. When asked in what ways their workforce would change in the next five years, 58 percent of employers polled in a McKinsey Global Institute report said they will hire more temporary and part-time workers.*

This approach gives firms greater control over their human resources budgets and access to skilled talent when and for as long as they need it. As companies continually rebalance their workforces in good and difficult times, many are discovering that a year-round mix of core full-time employees and interim workers is the best way to stay nimble and react to business needs.

Here are five advantages you gain by using temporary and project workers as part of your workforce mix. You can:

1. Adjust staffing levels to the ebbs and flows of busi-ness demands, helping you keep costs under control

2. Ease the burden on employees who may already be spread too thin

3. Handle special projects outside the expertise of current staff – more professionals are drawn to interim work because of the flexibility and opportunities it provides, giving you access to a deeper talent pool

4. Ease the concerns of full-time workers, who may otherwise be subject to nerve-racking cycles of hiring and layoffs

5. Assess prospective full-time employees firsthand

* An economy that works: Job creation and America’s future, Mckinsey Global institute, June 2011.

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27 2013 Salary Guide • Robert Half

Robert Half: Your Staffing Expert

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

• American Institute of Certified Public Accountants

• American Payroll Association

• American Society of Women Accountants

• ALPFA

• Financial Executives International

• The Institute of Internal Auditors

• National Association of Credit Management

Robert Half is the world’s leading specialized staffing firm. Through our Accountemps, Robert Half Finance & Accounting and Robert Half Management Resources divisions, we place highly skilled accounting and finance professionals on a temporary, full-time and senior-level project basis, respectively. Our Robert Half Financial Services division is the premier provider of staffing solutions to financial institutions in top markets around the world. We also offer a full spectrum of consulting services through our in-house access to the proven methodologies of Protiviti, a global consulting firm that helps companies solve problems in finance, technology, operations, governance, risk and internal audit.

The many benefits we offer your business include:

• The right match – We can help you locate even the most hard-to-find professionals. Our network includes hundreds of thousands of talented professionals who are pre-evaluated and available to work.

• Quick results – Our staffing experts, who commonly possess accounting and finance experience, under-stand your unique business needs and use the latest technologies to make faster matches.

• A range of candidates – We offer a selection of professionals at various experience levels to meet your budget, skills and experience requirements.

• Exceptional service – The hiring process is more complex than ever. We handle the most challenging aspects for you and can guide you every step of the way. Communication is our specialty.

• Choices – We provide a number of options to meet different needs, whether it’s a full-time hire, temporary professionals to assist with peak workloads or a team of experienced consultants to help manage a special initia-tive from start to finish.

• Reliability – Nine out of 10 of our clients and candi-dates would recommend our service to a colleague.

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

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28 2013 Salary Guide • Robert Half

Office Locations

ALABAMABirmingham

ARIZONAChandlerPhoenixPhoenix – WestTucson

ARKANSASFayettevilleLittle Rock

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

COLORADOBoulderColorado SpringsDenverEnglewoodFort CollinsLakewood

CONNECTICUTDanburyHartfordNew HavenSheltonStamford

DELAWAREWilmington

DISTRICT OF COLUMBIAWashington

FLORIDABoca RatonBrandonCoral GablesFort LauderdaleFort MyersHeathrowJacksonvilleMelbourneMiami – DowntownNaplesOrlandoSt. 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 LaurelParamus

ParsippanyPrincetonRed BankRutherfordWoodbridge

NEW MEXICOAlbuquerqueLas Cruces

NEW YORKAlbanyBrooklynBuffaloHauppaugeNew York – MidtownNew York – Wall StreetQueensRochesterSyracuseUnion SquareUniondaleWhite Plains

NORTH CAROLINAChapel HillCharlotteCharlotte – SouthGreensboroRaleigh

OHIOAkronBeachwoodBlue AshCantonCincinnatiClevelandColumbusDaytonDublinEastonNorth OlmstedToledoWest ChesterYoungstown

OKLAHOMAOklahoma CityTulsa

OREGONBeavertonEugenePortland

PENNSYLVANIAHarrisburgHermitageKing of PrussiaLehigh ValleyMoonPhiladelphiaPittsburghReadingTrevoseWexford

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

UNITED STATES

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29 2013 Salary Guide • Robert Half

OFFiCE LOCATiOnS

AUSTRALIABrisbaneMelbourne Mount WaverleyNorth ShoreParramattaPerthSydney

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

QuébecLavalMontréalQuébec CityWest Island

CHILESantiago

CHINAHong Kong (SAR)Shanghai

CZECH REPUBLICPrague

FRANCEAix-en-ProvenceLilleLyon

MassyNantesParisParis – La DéfenseSaint DenisVersailles

GERMANYBerlinCologneDüsseldorfEssenFrankfurt FreiburgHamburgMannheimMunichStuttgartWiesbaden

ITALYGenoaMilanRomeTurin

JAPANOsakaTokyo

LUXEMBOURGLuxembourg

THE NETHERLANDSAmsterdam EindhovenRotterdam Utrecht

NEW ZEALANDAuckland

SINGAPORESingapore

SWITZERLANDZurich

UNITED ARAB EMIRATESAbu DhabiDubai

UNITED KINGDOMBirminghamBristolCambridgeCardiffEdinburghGuildfordLeedsLeicesterLiverpoolLondon CityLondon – WestLondon West EndManchesterMilton KeynesNottinghamReadingSouth CoastSwindonWatfordWindsor

INTERNATIONAL OFFICES

RHODE ISLANDProvidence

SOUTH CAROLINACharlestonColumbiaGreenvilleSpartanburg

TENNESSEEChattanoogaKnoxvilleMemphis – DowntownMemphis – EastNashville – Cool SpringsNashville – Downtown

TEXASArlingtonAustinDallas – DowntownDallas – GalleriaEl PasoFort WorthHouston – Clear LakeHouston – DowntownHouston – GalleriaHouston – NorthwestHouston – WestchaseHouston – The WoodlandsIrvingMidland/Odessa

PlanoSan Antonio – Alamo HeightsSan Antonio – Colonnade

UTAHDraperSalt Lake City

VIRGINIAAlexandriaDullesNorfolkRichmond – DowntownRichmond – WestTysons Corner

WASHINGTONBellevueFederal WayLynnwoodSeattleSpokane

WISCONSINAppletonMadisonMilwaukeeWaukesha

CorporaTE offiCE

Robert Half International2884 Sand Hill Road, Menlo Park, California 94025 U.S.A.

650.234.6000 • rhi.com

29 2013 Salary Guide • Robert Half

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© 2012 Robert Half international. An Equal Opportunity Employer. ATFAMR-1012-1681

2884 Sand Hill RoadMenlo Park, CA 94025

accountemps.com1.800.803.8367

roberthalfmr.com1.888.400.7474

roberthalf.com1.800.474.4253