Audit, consulting and accounting expertise salaries: difference factors
Why don't two similar profiles have the same salary in the office? The gap factors to be analyzed in 2026.
Expert note: This article was written by our chartered accountancy firm. Information is current as of 2026. For a personalised review of your situation, contact us.
Salaries for audit, consulting and accounting expertise: difference factors
Updated March 2026 - Two technically similar profiles can display significant pay differences. In auditing, consulting and accounting firms, remuneration depends as much on the actual position as on the title displayed in the advertisement.
The variables that really change salary
The Apec study confirms that pay gaps can be explained in particular by:
- ▸age and experience;
- ▸hierarchical responsibility;
- ▸managing a budget;
- ▸the location, in particular Ile-de-France;
- ▸the size of the company.
To put these findings into perspective, see also Study of salaries in auditing, consulting and accounting, Social, payroll and remuneration and Dividends vs salary.
In practice, differences often come from five points
1. The managed portfolio
A head of mission who manages a complex portfolio cannot be compared to a purely productive profile.
2. The managerial dimension
Team management and final review create a sustainable value gap.
3. Customer relations
The ability to maintain the relationship, sell a complementary mission or defuse a risk modifies the target remuneration.
4. Technicality
Consolidation, taxation, CAC, transaction services, regulated sector: certain niche expertise is pushing the levels up.
5. The variable
Apec notes a more frequent variable part in these professions than for all executives, particularly in auditing and accounting.
Hayot Expertise Tip: if you compare salaries without comparing the real promise of the position, you are rarely comparing the right thing.
Our support
We help firms to build understandable and defensible remuneration, distinguishing between production, management, client relations and expertise.
Quick link: Clarify your salary scale
Conclusion
In 2026, salary gaps in auditing, consulting and accounting are mainly justified by the actual content of the position. It is this content that must be formalized before recruiting or renegotiating.
Contact: Do you want to objectify your pay gaps position by position? We can help you rebuild a readable and usable benchmark. Make an appointment with Hayot Expertise
(Official and reference sources: Apec - Executive remuneration in 111 profession families, 2025 edition)
Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
Need a quote or personalised advice?
Our accountancy firm supports you through all your steps. Get a free quote to review your situation and receive a bespoke fee proposal, or contact us directly.