Audit, consulting and expertise salaries: juniors

Updated March 2026 - The study of salaries in auditing, consulting and accounting reveals significant differences depending on the level of experience, geographic location and size of the firm. In 2026, the market for junior and intermediate profiles remains tight in most French regions, forcing employers to review their scales annually.

In 2026, a junior employee in audit or accounting will receive between €30,000 and €38,000 gross annually in Paris, and between €26,000 and €33,000 in the provinces. An intermediate profile (2 to 4 years of experience) is between €35,000 and €48,000 gross depending on the region and the complexity of the portfolio.

To put these benchmarks in perspective, see also the study of salaries in audit, consulting and accounting, social, payroll and remuneration and our file accounting recruitment in companies 2026.

Apec, in its 2025 edition on executive remuneration in 111 job families, distinguishes several progression levels which remain valid in 2026.

Beginner employee (0 to 1 year)

The employee who leaves training — DSCG, CCA master or business school — generally joins a firm with a first level of remuneration which varies according to:

• the type of firm (Big Four, national firm, medium-sized regional firm);
• location (Paris, large metropolises, medium-sized towns);
• the recruitment method (converted work-study, direct hiring).

In Paris, the range is most often between €30,000 and €35,000 gross annually. In the provinces, regional firms offer between €26,000 and €31,000, while the large metropolises (Lyon, Bordeaux, Lille) offer intermediate levels.

Confirmed collaborator (1 to 3 years)

After 18 to 24 months, the employee gains autonomy in the management of current files. It is at this stage that the gaps widen the most:

• an employee who remains on pure production will see their remuneration increase by 5 to 8% per year;
• an employee who takes charge of the review and begins to provide advice can expect progression of 8 to 12%.

The 2026 ranges are around €33,000 to €42,000 in Paris, and €29,000 to €36,000 in the provinces.

Senior collaborator / junior mission manager (3 to 5 years)

Moving to the senior level corresponds to an increase in responsibility: supervision of juniors, direct customer relations, review of complex files. Salaries then reach €38,000 to €48,000 in Paris and €33,000 to €40,000 in the regions.

Beyond the level of experience, several parameters play a determining role in the salary proposal.

The size and positioning of the firm

A Big Four firm or a national network has structured grids, often revised annually. Intermediate-sized firms (10 to 50 employees) offer more flexibility but also more variability. Small firms can compensate for a lower base salary with increased versatility and proximity to management.

The technicality of the portfolio

An employee assigned to consolidation files, legal group audits or transfer-receipt support has greater negotiating leverage than someone who deals exclusively with the accounting of local SMEs.

Customer exposure

Profiles who interact directly with customers from the first years — participation in closing meetings, presentation of situations, operational advice — are valued more highly on the market.

Mastery of tools

Knowledge of platforms like Pennylane, Sage, Cegid, Dext or even Power BI constitutes a real differentiator. Firms that digitalize their processes are actively seeking these skills and are willing to pay a premium.

The Paris-province gap remains structural, but it is tending to reduce in certain areas. Firms in Lyon, Nantes and Toulouse have adjusted their scales by 3 to 5% between 2024 and 2026 to retain their employees in the face of competition from Parisian firms in partial teleworking.

Insee also notes that the average net salary in the private sector continues to increase, which exerts upward pressure on all scales, including in specialized services.

The fixed salary represents only part of the total remuneration in the office. The variable elements and advantages deserve particular attention:

• end of year bonus: common in large firms, it generally represents 5 to 10% of the annual gross;
• profit-sharing and participation: present in structured networks, they can add 1 to 3% additional remuneration;
• reimbursement of transport costs: often beyond the legal minimum in large firms;
• company mutual insurance: the level of coverage varies significantly from one employer to another;
• teleworking: 1 to 2 days per week have become the norm in most firms, which constitutes a significant indirect advantage;
• training funding: DSCG, DEC, additional certifications — training investment is a strong marker of a firm's HR policy.

Hayot Expertise advice: as a junior, a good entry salary is not enough if the position offers neither legible progression nor real growth in skills. We always recommend evaluating the complete package: fixed, variable, benefits and three-year career trajectory.

For candidates entering the market, a few simple principles increase the chances of obtaining a satisfactory proposal:

• promote the experience acquired through work-study training, especially if it includes real autonomy on files;
• highlight mastery of specific tools requested in the offer;
• do not focus only on the fixed: question the firm on the prospects for development in 12 and 24 months;
• compare several offers if possible, taking into account the estimated workload and the quality of the supervision.

We can help you structure a junior/intermmediary grid consistent with your portfolio, your region and your loyalty capacity.

**👉 Discover** our social support and remuneration

In 2026, good junior positioning in auditing, consulting and accounting expertise depends less on a title than on the reality of the position, the workload, learning and progression trajectory. The firms that succeed in attracting and retaining the best profiles are those that align remuneration, training and development prospects.