Audit, consulting and accounting salaries: what really drives gaps?
Why two seemingly similar profiles can earn very different salaries in audit, consulting and accounting firms in 2026.
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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.
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What really creates salary gaps
Two profiles that look similar on paper can be paid very differently for reasons that go beyond the job title. Firms look closely at technical depth, autonomy, portfolio responsibility, ability to deliver under time pressure and capacity to handle client relationships or team coordination.
Factors candidates often underestimate
Salary differences also come from:
- office location;
- sector or regulatory specialisation;
- market tension on certain profiles;
- written and verbal communication quality;
- the ability to take over a complex file without heavy supervision.
How to read an offer more fairly
A package should be assessed as a whole: fixed pay, exposure to clients, development potential and the real demands of the role. A slightly higher salary can come with instability, while a more moderate offer may provide better learning and clearer progression.
Frequently asked questions
Why can two people of the same age earn different salaries?+
Because age is not the main driver. What matters is competence scarcity, autonomy, delivered value and reliability on demanding files.
Does the degree level decide everything?+
No. Degrees matter, but firms also reward execution quality, client handling, consistency and the ability to manage complexity.
How should candidates negotiate better?+
By using concrete examples: size of portfolio handled, mission type, autonomy level, team coordination and measurable results already delivered.
Should candidates look only at fixed pay?+
No. Bonus structure, learning curve, workload, supervision and progression path are all part of the real offer.
Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
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