Audit, consulting and accounting expertise salaries: variable and loyalty

Updated March 2026 - Recruiting in a firm is no longer just about landlines. Apec points out that 50% of executives have a variable portion, and that in the audit and accounting expertise family, this proportion rises to 67%. In 2026, the question is therefore no longer just "how much to pay?", but how to make remuneration credible and sustainable.

The variable can be useful if it rewards real value creation:

• ▸commercial development;
• ▸team management;
• ▸exceptional production;
• ▸quality of delivery or customer security.

But it becomes counterproductive if it compensates for a fixed sub-caliber or poorly defined objectives.

To extend the topic, see Study of salaries in auditing, consulting and accounting, Salaries: difference factors and Social, payroll and remuneration.

Beyond salary, profiles also look at:

• ▸the readability of the progression path;
• ▸the quality of the management review;
• ▸customer exposure;
• ▸teleworking and organization;
• ▸the charge during tax or audit periods;
• ▸access to technical files or files with high added value.

• ▸distinguish the fixed, the variable and the advantages;
• ▸formalize objective criteria;
• ▸link progression to visible skills;
• ▸avoid title promotions without salary reality.

Hayot Expertise Advice: a firm retains better loyalty when its remuneration policy is readable, progressive and defensible, not just aggressive on the entry fee.

We help you structure a coherent package between fixed, variable, management, advantages and load constraints specific to firms.

Quick link: Build a more readable remuneration policy

In 2026, salary remains central in auditing, consulting and accounting, but loyalty is based on a broader picture: progression, variables, workload and quality of management.

Contact: Do you want to strengthen the attractiveness of your offers without destabilizing your payroll? We can help you establish a more sustainable compensation framework. Make an appointment with Hayot Expertise

(Official and reference sources: Apec - Executive remuneration in 111 profession families, 2025 edition)