Big 4 Accounting Firms Salary in 2025

The Big 4 accounting firms—Deloitte, PwC, EY, and KPMG—continue to be among the most prestigious and sought-after employers in the financial services industry. In 2025, they offer competitive salaries and benefits that reflect their dominance in the global market. This article breaks down Big 4 salaries by role, experience, and influencing factors, while also touching on job trends and what professionals can do to boost their earning potential.

Average Salary at Big 4 Accounting Firms in 2025

The average salary at a Big 4 firm in the U.S. varies significantly depending on position, experience, location, and education. Here’s a general overview:

Position	Average Salary (USD)
Audit/Tax Associate (Entry-Level)	$70,000 – $85,000
Senior Associate	$85,000 – $110,000
Manager	$115,000 – $140,000
Senior Manager	$145,000 – $170,000
Director	$170,000 – $220,000
Partner	$300,000 – $1M+

Note: Salaries in high-cost cities like New York, San Francisco, and Washington D.C. are typically at the higher end of these ranges.

Key Factors That Influence Salary

Several factors play a role in determining your salary at a Big 4 accounting firm:

Experience Level: The more years of experience, the higher the salary and bonuses.
Location: Urban areas typically offer higher salaries to match the cost of living.
Education: Having a CPA or a master’s in accounting can boost entry-level salaries.
Performance & Promotions: Rapid promotions can significantly increase pay over a few years.
Specialization: Professionals in advisory or IT audit roles tend to earn more than those in traditional audit or tax.
Certifications: Earning certifications such as CPA, CFA, or CISA can increase salary by 10–20%.

Salary by Experience

0–2 Years (Associate): $70K–$85K with bonuses up to $5K. Many start here post-undergrad or after a master’s degree.
3–5 Years (Senior Associate): $85K–$110K. CPAs typically reach this level quickly.
6–8 Years (Manager): $115K–$140K. Managers oversee teams and client engagements.
9–12 Years (Senior Manager): $145K–$170K. Responsible for high-level client relations.
12+ Years (Director/Partner): $200K–$1M+. Equity and performance-based bonuses can substantially increase take-home pay.

Take-Home Pay for a $103,000 Salary

Assuming a base salary of $103,000, here’s a breakdown of the approximate take-home pay in the U.S. (2025 rates):

Federal Taxes: ~$16,000
State Taxes (e.g., California): ~$6,000
FICA (Social Security & Medicare): ~$7,800
Benefits Contributions (health, 401k, etc.): ~$4,500
Estimated Net Salary: ~$68,700 annually or ~$5,725 per month

Note: Actual take-home may vary depending on benefits elected, state taxes, and deductions.

Job Market Trends in 2025

The accounting and advisory job market continues to evolve:

Increased Demand for Tech Skills: Roles involving data analytics, AI, and cybersecurity audits are growing.
Remote Work Flexibility: Many firms offer hybrid or remote options, especially in advisory services.
Rising Competition: Top candidates are increasingly expected to have certifications and tech-savvy backgrounds.
Retention Challenges: High turnover has pushed firms to increase salaries and offer more perks to keep talent.

Benefits of Working at a Big 4 Firm

Aside from salary, the Big 4 firms offer several key benefits:

401(k) Matching and Stock Plans
Comprehensive Health Insurance
Paid Time Off and Sabbatical Options
Tuition Reimbursement
Global Mobility Opportunities
Mentorship and Leadership Development

Education and Certifications That Boost Salary

To command higher pay at a Big 4 firm, consider the following:

CPA (Certified Public Accountant) – Often required for promotions
CFA (Chartered Financial Analyst) – Valuable in advisory or valuation roles
CISA (Certified Information Systems Auditor) – In-demand for IT audit professionals
Master’s Degree (Accounting, Taxation, or Finance) – Often leads to higher starting salaries

Final Thoughts

A career at a Big 4 accounting firm can be financially rewarding, especially with the right mix of experience, education, and performance. In 2025, firms are offering increasingly competitive packages to attract and retain top talent. Whether you’re just starting or looking to move up, understanding the salary structure and market trends can help you plan a successful career path in public accounting.