2010 Salary Guide Accounting & Finance
Table of Contents From the Chairman 1 Using the Salary Guide................................. 2 Building a Strong Team 3 Asking the Right Interview Questions 7 Maintaining Staff Morale 8 Accounting and Finance Salaries 10 Local Variances 15 Staffing Flexibility: A Perennial Advantage 16 Working With Robert Half International 18 Office Directory 19 New This Year The Robert Half Salary Calculator Don t miss our online Salary Calculator, which makes it easy to quickly look up a single position and customize salary data for your city. To access the Salary Calculator, as well as the latest insights on hiring and compensation trends, visit our Salary Centre (www.roberthalf.com/salarycentre). All trademarks contained herein are the property of their respective owners.
From the Chairman Dear Colleague: In any economic cycle, having up-to-date, region-specific salary information for the accounting and finance positions you need to fill can give you a competitive advantage. To assist you, we are pleased to provide the 2010 Salary Guide from Robert Half International. This year, we ve also introduced a new Salary Centre (www.roberthalf.com/salarycentre) that features additional commentary on hiring trends and our Robert Half Salary Calculator. Our Salary Guide is one of many valuable resources we offer the businesses and professionals we serve. Our staffing and recruiting professionals in more than 360 locations worldwide can share additional insights with you, and offer assistance with your temporary, full-time and project staffing needs. To learn more about our services and the resources we offer, please visit www.roberthalf.com. Sincerely, Max Messmer Chairman and CEO Robert Half International Robert Half 2010 Salary Guide 1
Using the Salary Guide Hiring skilled workers is one of a manager s most critical tasks. Not making the right match can be costly in terms of the resources spent recruiting and training a new employee, as well as the lost productivity involved in searching for a replacement. The 2010 Salary Guide from Robert Half can make the hiring process easier and more effective. The Salary Guide features starting salary information for more than 130 accounting and finance positions based on: Thousands of full-time and interim placements made by our professionals across the country Local insight from our staffing and recruiting professionals throughout our branch network Exclusive workplace research we conduct regularly among chief financial officers (CFOs) and other senior executives An analysis of the hiring environment and an extrapolation of current trends into 2010 Educational institutions, media outlets and government entities consult the Salary Guide for the most comprehensive information on compensation and hiring. We hope this resource will be useful in your recruitment efforts. About the Salaries In each job category, the salary ranges listed represent starting compensation only because hard-to-measure factors such as seniority and job performance can affect ongoing pay. Bonuses, incentives and other benefits also are not reflected, as they vary greatly by industry and company. The figures in the Salary Guide are national averages. For information on adjusting them to your area market, please see the Local Variances section on Page 15. A Robert Half representative can offer additional assistance in creating compensation packages customized to your business. 2 2010 Salary Guide Robert Half
Building a Strong Team Accounting and finance departments are playing an integral role in companies efforts to operate more efficiently, grow profits and remain competitive. Firms that invest in developing and maintaining skilled financial talent are best-positioned to accomplish these goals in the face of fluctuating business conditions. An effective hiring process should begin with a thorough examination of department workloads and priorities. Rather than automatically filling vacancies with people who possess the same functional skills and experience as their predecessors, managers should reassess their requirements based on immediate and long-term business needs and update job descriptions accordingly. Trends Shaping the Hiring Environment CFOs interviewed for a Robert Half survey indicated that strong leadership and skilled employees are a firm s best protection against competitive threats. Yet, top performers remain difficult to find. According to the Robert Half International Financial Hiring Index, a quarterly survey gauging the hiring expectations of more than 270 CFOs across Canada, finance executives continue to report challenges filling positions in some specialties. CFOs were asked, Which one of the following will best protect companies from competitive threats in the next three years? Their responses: Strong company leadership 33% Don t know/no answer: 4% Other: 1% Up-to-date competitive intelligence and market data Ability to develop and implement new ideas quickly 7% 11% 12% 32% A focus on hiring the best people Up-to-date technology Source: Robert Half survey of more than 270 CFOs in Canada Robert Half 2010 Salary Guide 3
Building a Strong Team Companies are looking for people who possess deep technical expertise and are also excellent communicators, able to collaborate with colleagues across multiple departments. Accounting and finance professionals also must be proficient with enterprise resource planning and financial reporting tools and be able to use this expertise to analyze data and provide recommendations for the business. Professional accreditations are valued by hiring managers, and the chartered accountant (CA), certified general accountant (CGA) and certified management accountant (CMA) designations continue to serve as key hiring criteria. Other noted accreditations include chartered financial analyst (CFA), certified internal auditor (CIA), certified information systems auditor (CISA), certified fraud examiner (CFE), certified credit professional (CCP), certified payroll manager (CPM) and payroll compliance practitioner (PCP). For seniorlevel corporate finance positions, a master s degree in business administration (MBA) often is preferred. Areas of Greater Focus Organizations are placing an emphasis on positions that help boost cash flow. In a global Robert Half survey, finance and human resources managers said credit and collections and accounts receivable ranked among the functional areas that have increased most in importance within their accounting and finance departments in recent years. In addition, globalization is creating demand for accounting and finance professionals with international experience. Organizations with multinational operations seek staff with multilingual abilities. Expertise with International Financial Reporting Standards (IFRS) and foreign tax, compliance, legal and regulatory issues also is highly valued. Companies are looking for people who possess deep technical expertise and are also excellent communicators, able to collaborate with colleagues across multiple departments. 4 2010 Salary Guide Robert Half
Experience in Demand Tax Businesses are hiring accountants to help address changing tax regulations. In some areas of the country, demand continues to outpace the supply of qualified professionals available. Credit and collections Companies need employees who can contribute to the bottom line by evaluating credit risk, managing delinquent payments and improving cash flow. Cash management As organizations focus on cost control and ensuring sound fiscal decisions, they require personnel with the ability to monitor financial activity, prepare statements and recommend effective cash-management strategies. Financial reporting Demand continues for professionals with IFRS expertise as Canadian publicly traded and publicly accountable organizations prepare for the January 2011 conversion deadline. Financial and business analysis Companies need staff able to evaluate financial plans, forecasts and budgets, and to identify ways to improve profitability. Businesses also seek analysts who can translate operational and competitive data into reports that enhance decision-making throughout the organization. Robert Half 2010 Salary Guide 5
Building a Strong Team Hiring Plans in Action With no time or money to waste on poor personnel decisions, businesses are taking careful steps to ensure they select the best potential accounting and finance employees. Following are tips for successful hiring: Outline clear skills requirements for the position you are filling, creating a targeted job description that can be used as the basis for the employment advertisement and the rest of the hiring process. Remain actively involved throughout the recruitment process. Your direct participation will lead to better outcomes because you have the greatest understanding of the position s success factors. Focus on professional networking both in person and online. Staying active with industry associations and local business organizations, as well as universities, can help you reach your target candidate base. Also participate in online groups, such as those on LinkedIn, to cast a wider net. Conduct phone interviews with applicants whose resumes draw your interest to assess whether they are qualified for the job and possess strong communication skills. This will narrow the list of applicants you invite for in-person interviews. Work with a specialized recruiting firm that can locate and identify the strongest accounting and finance candidates, including individuals who may not be actively looking for new jobs but are open to the right opportunity. Consider bringing in candidates on a temporary basis. In addition to acquiring interim support during your hiring search, this will allow you to evaluate professionals abilities and fit with your team firsthand before extending a full-time offer. For more information on the latest hiring outlook, including forecasts in public accounting and financial services and regional trends, please visit www.roberthalf.com/salarycentre. The Salary Centre also includes our Salary Calculator. 6 2010 Salary Guide Robert Half
Asking the Right Interview Questions The in-person interview remains one of a hiring manager s most effective tools for evaluating job candidates. Unfortunately, managers frequently rely on a list of standard questions to which most applicants have practiced responses. Here are five common questions to avoid, as well as suggestions for obtaining more informative responses: 1. Don t ask: Can you tell me about yourself? Job applicants are likely to simply provide a summary of their resume, preventing you from finding out new information. Instead, ask: What professional accomplishment are you most proud of and why? This question forces job candidates to elaborate on details in their resumes and provides you with insight into each person s self-described best quality. 2. Don t ask: Why do you want to work here? Although this question can help you determine how much job seekers know about your organization, chances are you ll also receive praise about the company that borders on insincere. Instead, ask: Why are you attracted to our company in particular? With this question, applicants must articulate why they view your organization as unique, allowing you to assess not only their depth of knowledge about your firm but also whether they truly want to work for the company. 3. Don t ask: What are your strengths? Because this is one of the most common questions posed by hiring managers, candidates often come with prepared responses. Instead, ask: What is your greatest professional strength, and how have you used it to overcome a challenge in your career? This question forces applicants not only to describe an attribute they possess but also to expand on how they have applied it to a real-world situation. 4. Don t ask: What are your weaknesses? Candidates often come to the interview with positive spins to this query such as, I work too hard that reveal little about their real areas for improvement. Instead, ask: Can you describe a time when you did not accomplish a goal and how you rectified the situation? Your goal with this request is to determine how applicants deal with adversity and have learned from past experiences. 5. Don t ask: Do you prefer working alone or on a team? In today s business environment, companies need workers who can excel in both team and individual roles, rendering this question obsolete. Instead, ask: Can you give me an example of a time when you worked with a colleague or group to solve a workplace challenge? Collaboration is more important than ever, and ideal candidates will be able to demonstrate they can work effectively with people from different departments and at various levels within the organization. Robert Half 2010 Salary Guide 7
Maintaining Staff Morale The need to maintain employee morale can sometimes slip off a busy manager s radar, but keeping your team engaged isn t something that can be postponed. Companies with enthusiastic workers have higher productivity levels and retention rates. Even if budgets are tight, there are a number of meaningful ways to motivate your employees. Here are some suggestions: Keep Lines of Communication Open In a Robert Half survey, the most common step CFOs interviewed said their companies have taken to improve morale is increasing the quality and frequency of their communication. It is especially important to communicate frequently during times of change, when staff members are most likely to seek information and guidance. Maintain an Open-Door Policy When you re known to be accessible, employees will be more comfortable coming to you with problems before they escalate. Managers who don t respond promptly to voice mails or e-mails from staff or have a habit of interrupting a conversation to take a phone call, for example, signal they have more important things to do than support their team. Capitalize on the Multiple Advantages of Delegating Some managers avoid delegating tasks they decide would take longer to explain to someone than simply complete themselves. But there is more to delegating than meets the eye. Giving employees greater ownership of projects empowers them to perform at peak levels and allows them to build new skills. Give Your Team Credit Employees need regular positive reinforcement. Recognition is not only one of the most important morale-boosting strategies but also one of the simplest and most cost-effective. A heartfelt thank you delivered in person can do wonders. Provide Relief When Necessary Employees recognize the importance of working hard to meet critical deadlines when the team is short-staffed, but even your best people can t be expected to endlessly pitch in with extra effort. Bringing in temporary financial professionals to fill staffing gaps takes some of the pressure off of your core team and also gives you access to skills that may not be available internally. Help Employees Keep Their Skills Sharp The ability of your staff to update their skills and develop new ones is what keeps your business competitive and serves as a launching pad for your future leaders. Augment formal training by giving employees an opportunity to work on special projects, serve on cross-departmental teams and learn from a mentor. 8 2010 Salary Guide Robert Half
Six Surefire Morale Deflators and How to Avoid Them 1. Not standing by your team: Managers who don t support employees lose their trust. Stand up for your staff members, particularly if they re criticized unfairly. If you re there for them, they ll be there for you. 2. Ignoring the rumour mill: It exists in every organization, and there s no shortage of gossip especially in times of rapid change. Tell your team all you can as early as you can to cut back on grapevine chatter. 3. Thinking it s all about money: Without a doubt, money matters when it comes to motivation, but it s not all that is important. According to a Robert Half survey, the primary reason people quit their jobs is limited opportunity for advancement, followed by unhappiness with management and lack of recognition. Compensation ranked fourth. 4. Oiling only the squeaky wheel: For every person who approaches you with questions or concerns, there are several others who won t. Regularly touch base with employees in person. You ll be able to solicit feedback from your strong, silent types in addition to your more vocal team members. 5. Catching people off guard: Employees should never be surprised by what they hear during a performance review. Consistently let staff members know what they re doing right and where they need to improve. 6. Making staff afraid to ask for help: Often, your most reliable employees will be the most overloaded and least likely to speak up. Sure, you appreciate hard work, but don t inadvertently promote a culture where workers feel they can t request assistance with projects when they need it. Executives were asked, In your opinion, what is the best remedy for low morale? Their responses: None of the above Additional days off: 3% Team-building activities: 2% Monetary awards Unexpected rewards 7% 6% 9% 23% 50% Communication Recognition programs Source: Robert Half survey of 100 senior executives in Canada Robert Half 2010 Salary Guide 9
Accounting and Finance Salaries Corporate Accounting Title 2009 2010 % Change Chief Financial Officer a Company Sales in Millions $250+ $167,000 - $279,500 $167,750 - $266,500-2.7% $100 to $250 $130,000 - $189,750 $132,750 - $185,750-0.4% $50 to $100 $109,750 - $155,750 $114,500 - $158,500 2.8% Treasurer a Company Sales in Millions $250+ $161,250 - $279,250 $160,000 - $255,250-5.7% $100 to $250 $122,250 - $188,000 $120,250 - $178,000-3.9% $50 to $100 $102,250 - $153,000 $ 98,000 - $139,000-7.1% Vice President, Finance a Company Sales in Millions $250+ $137,500 - $224,000 $138,250 - $204,000-5.3% $100 to $250 $121,000 - $167,000 $119,500 - $158,250-3.6% $50 to $100 $108,250 - $144,250 $104,500 - $142,500-2.2% Up to $50 $ 98,250 - $129,250 $ 98,250 - $127,750-0.7% Controller a Company Sales in Millions $250+ $114,000 - $157,500 $115,750 - $150,500-1.9% $100 to $250 $ 95,250 - $134,000 $ 96,500 - $129,750-1.3% $50 to $100 $ 79,250 - $108,500 $ 81,500 - $108,500 1.2% Up to $50 $ 74,500 - $100,250 $ 73,000 - $ 99,500-1.3% Assistant Controller a Company Sales in Millions $250+ $ 90,500 - $126,250 $ 89,750 - $123,000-1.8% $100 to $250 $ 77,250 - $100,000 $ 79,750 - $ 98,750 0.7% $50 to $100 $ 68,000 - $ 87,750 $ 68,000 - $ 86,000-1.1% Up to $50 $ 62,000 - $ 79,000 $ 59,500 - $ 75,750-4.1% Assistant Treasurer a Company Sales in Millions $250+ $ 88,750 - $124,750 $ 89,500 - $126,500 1.2% $100 to $250 $ 76,500 - $ 99,000 $ 76,750 - $ 99,750 0.6% $50 to $100 $ 71,000 - $ 88,500 $ 69,000 - $ 87,250-2.0% Up to $50 $ 63,500 - $ 82,750 $ 62,000 - $ 81,250-2.1% Tax Manager a Company Sales in Millions $250+ $116,500 - $183,250 $115,250 - $174,750-3.3% $150 to $250 $ 95,250 - $135,250 $ 93,750 - $131,250-2.4% a. Bonuses and incentives reflect an increasingly large part of overall pay at this level and are not included in the salary ranges listed above. Advanced degrees or professional certifications also are assumed at this level. Unless otherwise noted (see footnote a ), add up to 10 per cent for graduate degrees or professional certifications. 10 2010 Salary Guide Robert Half
Corporate Accounting Title/Experience 2009 2010 % Change Accountant Large Companies b Manager $ 74,250 - $ 95,750 $ 74,250 - $ 96,000 0.1% Senior $ 55,250 - $ 74,000 $ 56,250 - $ 74,500 1.2% 1 to 3 Years $ 41,500 - $ 56,750 $ 42,250 - $ 56,750 0.8% Up to 1 Year $ 35,750 - $ 42,500 $ 35,750 - $ 44,000 1.9% Accountant Midsize/Small Companies b Manager $ 60,500 - $ 84,000 $ 62,500 - $ 82,500 0.3% Senior $ 51,250 - $ 66,750 $ 51,250 - $ 67,000 0.2% 1 to 3 Years $ 39,250 - $ 49,500 $ 37,250 - $ 49,500-2.3% Up to 1 Year $ 34,000 - $ 39,250 $ 32,500 - $ 39,750-1.4% Analyst Large Companies b Manager $ 79,000 - $106,250 $ 79,250 - $107,000 0.5% Senior $ 62,250 - $ 80,250 $ 63,000 - $ 83,000 2.5% 1 to 3 Years $ 46,500 - $ 60,250 $ 46,750 - $ 60,250 0.2% Up to 1 Year $ 39,250 - $ 47,000 $ 39,250 - $ 47,500 0.6% Analyst Midsize/Small Companies b Manager $ 68,250 - $ 91,500 $ 68,000 - $ 90,500-0.8% Senior $ 56,000 - $ 72,500 $ 57,750 - $ 73,500 2.1% 1 to 3 Years $ 43,750 - $ 55,250 $ 42,250 - $ 53,750-3.0% Up to 1 Year $ 36,250 - $ 44,750 $ 35,750 - $ 45,000-0.3% Internal Auditor Large Companies b Manager $ 88,500 - $132,000 $ 87,000 - $130,000-1.6% Senior $ 71,250 - $ 93,000 $ 72,500 - $ 93,500 1.1% 1 to 3 Years $ 60,250 - $ 79,000 $ 60,000 - $ 78,000-0.9% Up to 1 Year $ 52,750 - $ 63,000 $ 52,000 - $ 62,500-1.1% Internal Auditor Midsize/Small Companies b Manager $ 83,000 - $116,500 $ 80,750 - $116,750-1.0% Senior $ 68,000 - $ 86,750 $ 68,250 - $ 88,250 1.1% 1 to 3 Years $ 56,500 - $ 70,750 $ 56,000 - $ 71,000-0.2% Up to 1 Year $ 48,250 - $ 59,250 $ 46,250 - $ 58,000-3.0% b. Large companies = $250+ million in sales Midsize/small companies = up to $250 million in sales Unless otherwise noted (see footnote a ), add up to 10 per cent for graduate degrees or professional certifications. Robert Half 2010 Salary Guide 11
Accounting and Finance Salaries Corporate Accounting Title/Experience 2009 2010 % Change IT Auditor Large Companies b Manager $ 86,750 - $130,500 $ 87,500 - $130,750 0.5% Senior $ 73,750 - $100,500 $ 73,250 - $100,500-0.3% 1 to 3 Years $ 62,500 - $ 80,750 $ 62,500 - $ 80,750 0.0% Up to 1 Year $ 54,000 - $ 64,500 $ 54,000 - $ 63,750-0.6% IT Auditor Midsize/Small Companies b Manager $ 81,250 - $117,250 $ 80,500 - $115,250-1.4% Senior $ 67,500 - $ 86,750 $ 66,000 - $ 85,250-1.9% 1 to 3 Years $ 55,250 - $ 70,750 $ 54,750 - $ 70,000-1.0% Up to 1 Year $ 49,250 - $ 60,250 $ 48,000 - $ 58,500-2.7% Credit & Collections Large Companies b Manager $ 65,500 - $ 93,500 $ 67,000 - $ 94,250 1.4% Senior $ 46,000 - $ 65,250 $ 48,250 - $ 63,750 0.7% 1 to 3 Years $ 36,750 - $ 45,750 $ 36,500 - $ 45,000-1.2% Up to 1 Year $ 33,000 - $ 39,000 $ 32,750 - $ 39,250 0.0% Credit & Collections Midsize/Small Companies b Manager $ 54,250 - $ 73,500 $ 53,500 - $ 70,500-2.9% Senior $ 43,500 - $ 56,000 $ 44,250 - $ 56,000 0.8% 1 to 3 Years $ 35,500 - $ 43,000 $ 35,750 - $ 43,000 0.3% Up to 1 Year $ 31,500 - $ 36,250 $ 31,000 - $ 36,000-1.1% Bookkeeper/General Accounting Accounts Payable/Accounts Receivable Supervisor $ 46,750 - $ 66,000 $ 48,000 - $ 64,000-0.7% Full Charge Bookkeeper $ 43,250 - $ 60,750 $ 43,750 - $ 59,500-0.7% Bookkeeper/Assistant $ 36,250 - $ 47,500 $ 36,750 - $ 49,250 2.7% Accounting Clerk $ 31,000 - $ 40,750 $ 31,750 - $ 42,500 3.5% Payroll Manager $ 60,000 - $ 92,500 $ 65,250 - $ 92,000 3.1% Supervisor $ 52,250 - $ 63,500 $ 53,250 - $ 64,750 1.9% Coordinator $ 40,750 - $ 52,250 $ 42,250 - $ 53,250 2.7% Administrator $ 35,000 - $ 42,750 $ 35,000 - $ 43,500 1.0% b. Large companies = $250+ million in sales Midsize/small companies = up to $250 million in sales Unless otherwise noted (see footnote a ), add up to 10 per cent for graduate degrees or professional certifications. 12 2010 Salary Guide Robert Half
Public Accounting Title/Experience 2009 2010 % Change Public Accountant Large Firms c Manager a $ 88,000 - $128,500 $ 85,250 - $124,250-3.2% Supervisor a $ 73,750 - $ 91,000 $ 72,250 - $ 91,000-0.9% Senior $ 63,500 - $ 78,000 $ 62,750 - $ 77,500-0.9% 1 to 3 Years $ 52,250 - $ 62,750 $ 51,000 - $ 63,750-0.2% Up to 1 Year $ 44,750 - $ 50,750 $ 41,500 - $ 49,250-5.0% Public Accountant Midsize/Small Firms c Manager a $ 77,000 - $106,000 $ 77,250 - $108,250 1.4% Supervisor a $ 66,000 - $ 83,750 $ 64,750 - $ 81,750-2.2% Senior $ 55,500 - $ 68,000 $ 55,750 - $ 68,500 0.6% 1 to 3 Years $ 43,750 - $ 55,750 $ 42,250 - $ 55,250-2.0% Up to 1 Year $ 37,500 - $ 46,500 $ 37,000 - $ 46,000-1.2% Public Tax Accountant Large Firms c International a $125,000 - $192,000 $124,500 - $189,000-1.1% Manager a $ 90,000 - $138,500 $ 91,750 - $140,500 1.6% Senior $ 72,750 - $ 92,500 $ 70,500 - $ 92,250-1.5% 1 to 3 Years $ 58,250 - $ 73,500 $ 58,750 - $ 74,000 0.8% Public Tax Accountant Midsize/Small Firms c Manager a $ 84,750 - $127,500 $ 85,000 - $124,750-1.2% Senior a $ 67,500 - $ 89,000 $ 66,750 - $ 85,000-3.0% 1 to 3 Years $ 53,250 - $ 68,250 $ 52,500 - $ 67,500-1.2% Banking/Financial Services Title/Experience 2009 2010 % Change Banking Commercial Lender 5+ Years $ 73,000 - $ 98,750 $ 72,500 - $ 99,750 0.3% Commercial Lender 3 to 5 Years $ 65,500 - $ 85,750 $ 65,750 - $ 86,250 0.5% Commercial Lender 1 to 3 Years $ 56,250 - $ 65,500 $ 56,500 - $ 65,750 0.4% Commercial Credit Analyst 3+ Years $ 65,500 - $ 84,750 $ 65,250 - $ 84,500-0.3% Commercial Credit Analyst 1 to 3 Years $ 50,000 - $ 65,500 $ 50,250 - $ 65,250 0.0% Personal Banker 3+ Years $ 49,250 - $ 62,750 $ 48,750 - $ 62,250-0.9% Personal Banker 1 to 3 Years $ 32,000 - $ 48,000 $ 30,500 - $ 49,500 0.0% Loan Administrator $ 37,250 - $ 58,500 $ 37,250 - $ 59,000 0.5% Mortgage Originator d $ 37,500 - $ 57,000 $ 38,000 - $ 57,500 1.1% a. Bonuses and incentives reflect an increasingly large part of overall pay at this level and are not included in the salary ranges listed above. Advanced degrees or professional certifications also are assumed at this level. c. Large firms = $250+ million in sales Midsize/small firms = up to $250 million in sales d. Salary does not reflect commission-based compensation, which is a significant portion of pay for this position. Unless otherwise noted (see footnote a ), add up to 10 per cent for graduate degrees or professional certifications. Robert Half 2010 Salary Guide 13
Accounting and Finance Salaries Banking/Financial Services Title 2009 2010 % Change Banking (cont.) Mortgage Processor $ 36,750 - $ 57,750 $ 37,500 - $ 58,250 1.3% Mortgage Underwriter $ 42,250 - $ 59,750 $ 42,750 - $ 60,250 1.0% Mortgage Closer $ 35,750 - $ 58,250 $ 36,500 - $ 58,500 1.1% Operations Manager $ 51,500 - $ 88,750 $ 51,500 - $ 89,000 0.2% Financial Analyst $ 60,750 - $ 89,000 $ 61,000 - $ 88,750 0.0% Corporate Finance Analyst $ 70,250 - $ 93,500 $ 70,500 - $ 93,500 0.2% Private Banker $ 56,000 - $ 80,000 $ 56,250 - $ 80,250 0.4% Business Analyst $ 42,000 - $ 88,750 $ 42,750 - $ 89,250 1.0% Risk Manager $ 84,250 - $102,750 $ 85,750 - $107,000 3.1% Operations Processor/Assistant $ 32,500 - $ 47,000 $ 32,500 - $ 46,750-0.3% Operations Director $ 84,250 - $140,500 $ 85,250 - $142,000 1.1% Financial Services Portfolio Administrator $ 42,000 - $ 60,750 $ 41,750 - $ 60,750-0.2% Portfolio Manager $ 84,250 - $112,500 $ 84,250 - $111,750-0.4% Trade Settlement/Reconciliation Specialist $ 35,250 - $ 51,500 $ 35,250 - $ 52,000 0.6% Sales/Trader Assistant $ 37,500 - $ 53,250 $ 37,250 - $ 53,250-0.3% Margin/Dividend Clerk $ 42,000 - $ 56,250 $ 42,000 - $ 55,750-0.5% Shareholder/Client Service Representative $ 42,250 - $ 56,000 $ 42,000 - $ 55,750-0.5% Stock Record/Transfer Specialist $ 32,750 - $ 43,000 $ 32,750 - $ 42,750-0.3% Trust Accountant $ 32,500 - $ 46,750 $ 32,500 - $ 47,250 0.6% Research Analyst $ 64,000 - $ 93,000 $ 64,500 - $ 92,250-0.2% Investment Analyst $ 52,500 - $ 86,000 $ 52,750 - $ 86,500 0.5% Investment Accountant $ 51,250 - $ 78,750 $ 51,500 - $ 79,000 0.4% Mutual Fund Accountant $ 35,500 - $ 60,750 $ 35,500 - $ 61,000 0.3% Risk Analyst $ 65,500 - $ 93,500 $ 67,250 - $ 95,750 2.5% Compliance Analyst $ 62,250 - $ 89,000 $ 63,500 - $ 91,750 2.6% Compliance Manager $ 89,500 - $125,000 $ 93,000 - $128,000 3.0% Derivative Analyst $ 60,750 - $ 98,250 $ 60,500 - $ 98,000-0.3% Fixed Income Analyst $ 60,250 - $ 98,500 $ 60,000 - $ 98,250-0.3% Hedge Fund Accountant $ 42,000 - $102,750 $ 42,250 - $103,250 0.5% Performance Analyst $ 56,000 - $ 79,500 $ 56,250 - $ 79,750 0.4% Profit & Loss Analyst $ 46,750 - $ 79,250 $ 46,750 - $ 80,250 0.8% Investment Banking Associate $ 68,000 - $110,000 $ 65,500 - $112,500 0.0% Client Manager $ 56,000 - $ 84,250 $ 55,750 - $ 83,750-0.5% Client Associate $ 42,000 - $ 55,750 $ 41,750 - $ 55,500-0.5% Pension Administrator $ 32,750 - $ 56,250 $ 32,750 - $ 55,750-0.6% Quantitative Analyst $ 70,250 - $103,000 $ 70,250 - $101,750-0.7% Treasury Analyst/Specialist $ 46,750 - $ 74,750 $ 46,500 - $ 74,500-0.4% Insurance Underwriter $ 41,500 - $ 60,750 $ 41,250 - $ 60,000-1.0% Unless otherwise noted (see footnote a ), add up to 10 per cent for graduate degrees or professional certifications. 14 2010 Salary Guide Robert Half
Local Variances Information in the Local Variances section is supported by data provided by our Canadian offices, the expertise of our local staffing and recruiting managers, independent research, and our company s ongoing surveys of senior financial and human resources executives. The national starting salaries can be customized for your area using the variance index numbers for select Canadian cities listed on this page. The average salary index for all Canadian markets is 100. Follow the steps below to calculate the approximate salary range for a specific position in your area: Example: Senior tax accountant with a midsize/small firm in Calgary 1. Locate the position and national salary range for a senior tax accountant with a midsize/small firm on Page 13. (The salary range is $66,750 to $85,000.) 2. Locate the index number for Calgary on the chart listed below. (The index number for Calgary is 105.2.) 3. Move the decimal point in the index number two places to the left (1.052). 4. Multiply the low end of the national salary range ($66,750) by the index number as a percentage (from step 3). $66,750 x 1.052 = $70,221 5. Repeat step 4 using the high end of the salary range ($85,000). $85,000 x 1.052 = $89,420 6. The approximate starting salary range for a senior tax accountant with a midsize/ small firm in Calgary is $70,221 to $89,420. Alberta Calgary 105.2 Calgary Suburban 104.2 Edmonton 102.3 British Columbia Fraser Valley 99.1 Vancouver 103.7 Victoria 94.9 Manitoba Winnipeg 94.1 Ontario Kitchener-Waterloo 96.9 Ottawa 102.0 Toronto 106.4 Québec Montréal 102.9 Québec City 89.2 Saskatchewan Regina 93.2 Saskatoon 91.9 Source: Statistics Canada and Robert Half. City index figures are reflective of all industries and not specific to accounting and finance. For more information on average starting salaries in your city, please contact the office nearest you. The index figures are intended to serve as a guide for determining average starting salaries in select cities. A number of factors, such as company size, employee benefits, candidate skill sets and current market trends, may impact actual compensation. For regional information on in-demand positions and growing industries, as well as our Salary Calculator, please visit www.roberthalf.com/salarycentre. Robert Half 2010 Salary Guide 15
Staffing Flexibility: A Perennial Advantage Most businesses recognize the wisdom of long-range operational planning but often fall short when it comes to adopting a staffing plan that can serve them day in and day out. As a result, a cycle of layoffs, followed by more hiring, then additional layoffs, is all too common. To remain productive in good times and bad, companies need a flexible approach to staff management and preferably one that saves them money in the process. Staffing flexibility requires a holistic view of both short- and long-term needs. In times of rapid change, cutting or expanding full-time staff without considering the bigger picture can be a mistake. Broadly implemented personnel reductions can result in the loss of talent you may need in the future. Likewise, hiring quickly to meet immediate needs can cause you to overlook how external and internal conditions may have changed since a position was last filled, which can significantly affect whether you should seek a replacement or make alternative arrangements. First, look internally. Can you reprioritize projects and temporarily reassign some of your staff members to more pressing matters? If this is not feasible, consider filling positions for which you clearly expect to have a long-term need with additional full-time hires and augmenting this core staff with temporary professionals for shorter-term project roles or expertise you may need periodically. This blend of full-time and interim professionals will afford you the greatest flexibility, both currently and when conditions again begin to change. Following are the major advantages of a flexible staffing strategy: Cost savings: A mix of employee resources enables you to turn some of your fixed personnel costs into variable expenses because you pay only for the talent you need when it s truly needed. In addition, you ll lower the high costs associated with hiring and training new staff while managing overtime expenses. Improved competitive position: Having more control over personnel costs gives you an advantage over competitors with less flexible staffing strategies who may be more vulnerable to economic ups and downs. Higher retention rates: A temporary/full-time employee mix reduces stress for core employees and protects their jobs by decreasing the likelihood of further fulltime cutbacks. Reduced burden on full-time staff: Using temporary workers to assist with dayto-day responsibilities allows core staff to pursue other high-priority challenges or take time off, as needed, to recharge. Wider choices: More and more experienced professionals are choosing project work because of the flexibility and variety of assignments it offers, which deepens the talent pool. For initiatives that require specialized, technical knowledge that doesn t exist in-house, you can find temporary professionals who possess these precise skill sets. In fact, in a Robert Half survey, finance and human resources managers cited the ability to access special skills unavailable internally as the greatest benefit of working with project professionals. 16 2010 Salary Guide Robert Half
To remain productive in good times and bad, companies need a flexible approach to staff management and preferably one that saves them money in the process. Partnering With a Staffing Firm A well-chosen staffing service can serve as your long-term partner and advisor. Ideally, the firm will have experience helping clients grow in good times and successfully navigate economic downturns. Businesses are more likely to find the talent they seek and also save money in the long run by using a staffing firm that specializes in placing accounting and finance personnel. The specialized divisions of Robert Half maintain networks that increase the number and quality of our contacts, giving you access to highly skilled accounting and finance professionals you might not typically be able to find on your own. Using a specialized firm also is advantageous when engaging temporary personnel because a better-skilled candidate will finish the job more quickly and with greater accuracy than non-specialized personnel. Robert Half 2010 Salary Guide 17
Working With Robert Half International Through our Accountemps, Robert Half Finance & Accounting and Robert Half Management Resources divisions, we can help your firm maximize productivity and profitability by providing skilled temporary, full-time and project professionals for a wide range of accounting and finance positions. For more than 60 years, we have worked with businesses like yours to locate the experienced professionals they need. Our other professional staffing divisions include: OfficeTeam for highly skilled administrative support professionals Robert Half Technology for information technology positions Robert Half Legal for lawyers, law clerks, paralegals and legal support personnel on a temporary, project and full-time basis The Creative Group for creative, advertising, marketing, web and public relations professionals We have the best reputation in the staffing business. We were ranked by FORTUNE magazine (March 16, 2009) as the World s Most Admired Company in the temporary help sector. Nine out of 10 of our clients and candidates say they would recommend us to their colleagues. We can fill your needs fast. Our candidate database includes more than 3 million accounting and finance professionals, the most in the industry, and many of the job seekers we represent are available to start working immediately. We have deep networks. With more than 360 offices worldwide, we can leverage the size and strength of our team to find professionals who match your needs. In addition, Robert Half has access to job candidates that other staffing firms don t through our strong business relationships with several of the top professional associations in accounting and finance, including: Association of Chartered Certified Accountants Canadian Institute of Bookkeeping Canadian Institute of Chartered Accountants The Canadian Payroll Association Certified General Accountants Association of Canada Chartered Institute of Management Accountants Credit Institute of Canada CSI Global Education Inc. Financial Executives International The Institute of Internal Auditors The Society of Management Accountants of Canada We represent highly skilled candidates. Talented professionals want to work with Robert Half because we are committed to advancing their careers; we offer them free access to thousands of online training courses. To learn more about our best-in-class service, please call 1.800.803.8367 to speak to a Robert Half representative today. 18 2010 Salary Guide Robert Half
Office Directory Canada ALBERTA Calgary Downtown (403) 269-5387 Calgary Suburban. (403) 476-0379 Edmonton...(780) 423-1466 British Columbia Burnaby/Richmond..(604) 638-0414 Fraser Valley...(604) 581-4254 Vancouver...(604) 688-7572 Manitoba Winnipeg....(204) 957-5400 Ontario Brampton....(905) 595-0696 Burlington...(905) 319-9384 Kitchener-Waterloo...(519) 884-4701 Markham...(905) 709-8009 Mississauga....(905) 273-6524 North York...(416) 226-4570 Ottawa....(613) 236-4253 Scarborough...(416) 430-5301 Toronto....(416) 350-2330 Vaughan....(905) 695-0721 Québec Laval....(450) 687-5173 Montréal....(514) 875-8585 Québec City....... (418) 266-0312 West Island...(514) 694-9609 UNITED STATES ALABAMA Birmingham...(205) 969-1911 ARIZONA Mesa...(480) 834-0200 Phoenix...(602) 224-0119 Phoenix West...(602) 944-4733 Tucson...(520) 584-3480 ARKANSAS Fayetteville....(479) 443-2900 Little Rock...(501) 221-0099 CALIFORNIA Bakersfield....(661) 635-0332 Burbank...(818) 391-5500 Carlsbad...(760) 603-9192 Cerritos...(562) 356-1031 City of Industry..... (562) 908-1818 Fairfield...(707) 422-8056 Fremont...(510) 744-6480 Fresno...(559) 439-4861 Huntington Beach..(714) 622-3933 Irvine....(949) 476-8925 La Jolla....(858) 452-2626 Laguna Niguel....(949) 365-0220 Long Beach....(562) 436-6757 Los Angeles Downtown...(213) 629-4602 Los Angeles LAX. (310) 343-4066 Modesto...(209) 576-7107 Monterey...(831) 241-9042 Novato...(415) 892-9563 Oakland...(510) 839-2100 Ontario....(909) 945-2292 Orange....(714) 450-9837 Oxnard...(805) 485-1778 Palm Springs....(760) 836-1826 Palo Alto...(650) 329-8100 Pasadena....(626) 463-2030 Pleasanton....(925) 460-0888 Rancho Bernardo...(858) 848-2900 Rancho Cordova...(916) 852-1108 Riverside...(951) 779-9044 Sacramento....(916) 922-4480 San Diego Downtown...(619) 234-3066 San Francisco....(415) 434-1900 San Jose...(408) 293-9040 San Mateo....(650) 574-8200 Santa Barbara....(805) 568-0838 Santa Clara...(408) 844-9101 Santa Rosa........ (707) 578-3355 Stockton...(209) 513-9889 Torrance....(310) 719-1400 Visalia....(559) 733-0766 Walnut Creek...(925) 930-8180 West Covina...(626) 404-0067 Westlake Village...(805) 496-2805 Westwood....(310) 209-6800 Woodland Hills...(818) 884-3888 COLORADO Aurora...(720) 747-1100 Boulder...(303) 248-2027 Colorado Springs...(719) 532-9100 Denver...(303) 296-1010 Englewood...(303) 694-9111 Fort Collins...(970) 266-1616 Lakewood...(303) 987-0277 CONNECTICUT Danbury...(203) 797-9409 Hartford...(860) 278-7170 New Haven...(203) 562-9262 Shelton...(203) 929-2600 Stamford...(203) 324-3399 DELAWARE Wilmington...(302) 252-3162 DISTRICT OF COLUMBIA Washington....(202) 626-0120 FLORIDA Boca Raton...(561) 994-8944 Brandon....(813) 623-6832 Fort Lauderdale....(954) 761-3811 Fort Myers...(239) 985-2230 Heathrow....(407) 804-1615 Jacksonville Downtown...(904) 358-7855 Melbourne...(321) 610-9864 Miami Coral Gables...(305) 447-1757 Miami Downtown. (305) 374-7870 Miramar...(305) 421-1951 Naples............ (239) 552-1901 Orlando...(407) 481-8393 Port St. Lucie...(772) 344-7701 Sarasota...(941) 366-8187 St. Petersburg....(727) 576-7717 Tampa...(813) 301-8963 West Palm Beach..(561) 366-8105 GEORGIA Alpharetta...(770) 569-1996 Atlanta Buckhead. (404) 846-9010 Atlanta Galleria...(770) 933-8881 Atlanta Midtown.. (404) 469-9775 Atlanta South....(404) 768-2584 Gwinnett...(678) 473-1313 Macon...(478) 405-6984 Savannah....(912) 201-2810 HAWAII Honolulu...(808) 531-8056 IDAHO Boise...(208) 336-9220 ILLINOIS Chicago....(312) 616-8367 Chicago North....(312) 616-8367 Fairview Heights...(618) 622-3687 Gurnee....(847) 662-5034 Hoffman Estates...(847) 885-3881 Naperville....(630) 836-7140 Northbrook...(847) 480-7995 Oakbrook Terrace...(630) 368-0940 Rosemont...(847) 318-1410 Tinley Park....(708) 429-1646 INDIANA Fishers...(317) 842-1002 Fort Wayne...(260) 489-9425 Indianapolis Downtown...(317) 638-8367 Indianapolis West. (317) 872-2030 Merrillville....(219) 736-0830 IOWA Cedar Rapids...(319) 366-7863 Davenport...(563) 359-3995 Des Moines...(515) 282-8367 West Des Moines...(515) 226-1700 KANSAS Overland Park...(913) 451-7600 KENTUCKY Lexington...(859) 296-6519 Louisville...(502) 394-0300 LOUISIANA New Orleans....(504) 529-9747 MAINE Portland...(207) 772-1900 Robert Half 2010 Salary Guide 19
Office Directory MARYLAND Baltimore...(410) 385-1600 Bethesda...(301) 656-7121 Columbia...(410) 423-9454 Greenbelt...(301) 513-9628 Towson...(410) 527-1817 MASSACHUSETTS Boston...(617) 951-4000 Braintree...(781) 848-9800 Burlington...(781) 505-4000 Cambridge...(617) 876-9500 Danvers........... (978) 774-8110 Framingham....(508) 872-8682 Springfield...(413) 734-7752 Westborough...(508) 898-0900 MICHIGAN Ann Arbor...(734) 995-8367 Dearborn...(313) 240-8200 Grand Rapids...(616) 454-5200 Kalamazoo....(269) 226-8501 Lakeshore...(616) 454-5200 Lansing...(517) 324-4468 Southfield...(248) 357-8367 Troy....(248) 524-9050 MINNESOTA Bloomington...(952) 831-5970 Burnsville...(952) 882-9399 Minneapolis...(612) 339-5521 Minnetonka...(952) 473-0373 St. Cloud...(320) 240-0008 St. Paul...(651) 293-3973 MISSOURI Creve Coeur...(314) 878-9975 Kansas City....(816) 474-4583 St. Louis....(314) 621-8367 Sunset Hills....(314) 843-5775 NEBRASKA Omaha...(402) 384-8300 NEVADA Las Vegas...(702) 415-2000 Reno....(775) 828-0969 NEW HAMPSHIRE Manchester...(603) 641-9400 Nashua....(603) 889-2690 Portsmouth...(603) 436-1500 NEW JERSEY Bridgewater....(908) 252-1701 Jersey City....(201) 239-5801 Mount Laurel...(856) 439-1000 Paramus....(201) 843-3799 Parsippany....(973) 401-6600 Princeton...(609) 987-0786 Red Bank....(732) 345-8160 Rutherford...(201) 507-9562 Woodbridge...(732) 634-7200 NEW MEXICO Albuquerque....... (505) 884-4557 Las Cruces...(575) 527-4420 NEW YORK Albany...(518) 462-1430 Brooklyn....(718) 637-6601 Buffalo...(716) 842-0801 Hauppauge...(631) 231-6711 New York Midtown (212) 687-7878 New York Wall Street...(212) 482-5260 Queens...(718) 997-1140 Rochester...(585) 232-6055 Syracuse...(315) 478-0288 Union Square...(212) 228-7655 Uniondale...(516) 357-2000 White Plains...(914) 682-8842 NORTH CAROLINA Chapel Hill....(919) 489-9109 Charlotte...(704) 339-0550 Charlotte South...(704) 341-1065 Greensboro....(336) 668-2996 Raleigh....(919) 787-8226 OHIO Akron............. (330) 253-8367 Beachwood....(216) 765-8367 Blue Ash...(513) 563-0770 Canton....(330) 492-7310 Cincinnati...(513) 621-8367 Cleveland....(216) 621-4253 Columbus...(614) 221-9300 Dayton...(937) 224-0600 Dublin....(614) 602-0500 Easton...(614) 471-5536 North Olmsted...(440) 777-8367 Toledo...(419) 897-7817 West Chester...(513) 942-6535 Youngstown...(330) 629-9494 OKLAHOMA Oklahoma City...(405) 236-0880 Tulsa....(918) 493-5775 OREGON Beaverton...(503) 244-9311 Eugene....(541) 345-9930 Portland...(503) 222-9778 PENNSYLVANIA Harrisburg...(717) 691-2160 Hermitage...(724) 342-5156 King of Prussia..... (484) 254-9040 Lehigh Valley...(610) 882-1600 Moon...(412) 788-5020 Philadelphia....(215) 568-4580 Pittsburgh...(412) 471-5946 Reading...(610) 371-8101 Trevose...(215) 244-1870 Wexford...(724) 934-8490 RHODE ISLAND Providence...(401) 274-8700 SOUTH CAROLINA Charleston....(843) 720-9240 Columbia...(803) 252-2555 Greenville...(864) 232-4253 Spartanburg...(864) 582-3790 TENNESSEE Chattanooga...(423) 265-6522 Knoxville....(865) 588-6500 Memphis Downtown...(901) 529-1500 Memphis East...(901) 753-7600 Nashville Cool Springs...(615) 778-0269 Nashville Downtown...(615) 385-2600 TEXAS Arlington...(817) 459-3466 Austin....(512) 457-1175 Dallas Downtown.(214) 922-0080 Dallas Galleria...(972) 386-5003 El Paso....(915) 546-4060 Fort Worth....(817) 870-1200 Houston Clear Lake...(281) 333-3999 Houston Downtown...(713) 658-1772 Houston Galleria...(713) 623-8367 Houston Northwest....(713) 353-5910 Houston Westchase...(713) 339-1060 Houston The Woodlands...(281) 681-2940 Irving....(972) 580-0880 Midland/Odessa...(432) 570-5285 Plano...(972) 943-3069 Richardson...(972) 783-0900 San Antonio Colonnade...(210) 696-8300 San Antonio Riverwalk...(210) 299-4292 UTAH Salt Lake City...... (801) 364-5500 VIRGINIA Alexandria...(703) 548-1444 Dulles....(703) 437-7723 Norfolk...(757) 624-1100 Richmond Downtown...(804) 783-1901 Richmond West.. (804) 965-9600 Tysons Corner....(703) 760-7662 WASHINGTON Bellevue....(425) 653-2600 Federal Way...(253) 815-9300 Lynnwood...(425) 712-7166 Seattle...(206) 749-0960 Spokane...(509) 747-2058 Tacoma...(253) 274-9676 WISCONSIN Appleton...(920) 996-0610 Madison....(608) 827-8367 Milwaukee...(414) 271-8367 Waukesha...(262) 717-9052 20 2010 Salary Guide Robert Half
Canadian Head Office Robert Half Canada Inc. 181 Bay Street, Suite 820 P.O. Box 824 Toronto, ON M5J 2T3 416.365.9140 www.rhi.com INTERNATIONAL OFFICES AUSTRALIA Brisbane...011-61-7-3039-4202 Chatswood...011-61-2-9241-6255 Melbourne...011-61-3-9691-3631 Mount Waverley....011-61-3-9239-8100 Parramatta....011-61-2-8833-4500 Perth...011-61-8-9214-3865 Sydney....011-61-2-9241-6255 AUSTRIA Vienna...011-43-1-5-33-74-79 BELGIUM Antwerp...011-32-3-257-22-22 Brussels....011-32-2-646-55-80 Charleroi...011-32-71-30-90-40 Ghent....011-32-9-224-04-02 Groot- Bijgaarden...011-32-2-481-75-75 Hasselt....011-32-11-24-79-79 Liège...011-32-4-225-52-52 Roeselare...011-32-51-23-13-13 Wavre....011-32-10-49-59-59 Zaventem....011-32-2-712-96-96 BRAZIL Rio de Janeiro..011-55-21-2546-9935 São Paulo...011-55-11-3382-0100 China Hong Kong (SAR)...011-852-3653-7300 CZECH REPUBLIC Prague...011-420-296-338-633 FRANCE Aix-en- Provence.. 011-33-4-88-71-88-47 Lille....011-33-3-59-08-36-36 Lyon...011-33-4-72-76-35-35 Massy....011-33-1-69-53-91-80 Nantes...011-33-2-51-84-92-00 Paris...011-33-1-55-04-21-00 Paris La Défense..011-33-1-49-670-670 Saint Denis..011-33-1-49-46-15-30 Versailles...011-33-1-39-07-48-48 Vincennes...011-33-1-53-66-92-10 GERMANY Berlin...011-49-30-20-92-4283 Cologne.... 011-49-221-13994-200 Düsseldorf...011-49-211-54059-200 Essen... 011-49-201-82155-200 Frankfurt...011-49-69-256247-430 Freiburg... 011-49-761-55770-330 Hamburg... 011-49-40-357178-430 Mannheim.. 011-49-621-40183-410 Munich...011-49-89-28674-120 Stuttgart.... 011-49-711-12091-200 Wiesbaden.011-49-611-360-14-430 IRELAND Dublin....011-353-1-470-7900 ITALY Genoa...011-39-010-449-0020 Milan....011-39-02-62711-411 Rome...011-39-06-8537-511 Turin...011-39-011-5684-261 JAPAN Osaka....011-81-6-4560-5522 Tokyo...011-81-3-5219-6633 LUXEMBOURG Luxembourg....011-352-26-73-06-1 THE NETHERLANDS Amsterdam...011-31-20-420-32-30 Eindhoven...011-31-40-234-87-50 Rotterdam.... 011-31-10-280-15-70 Utrecht....011-31-30-284-41-30 NEW ZEALAND Auckland...011-64-9915-6700 SINGAPORE Singapore...011-65-6533-7778 SPAIN Madrid...011-34-91-417-1268 SWITZERLAND Zurich....011-41-43-344-76-00 UNITED ARAB EMIRATES Dubai...011-971-4382-6700 UNITED KINGDOM Birmingham...011-44-121-616-4600 Bournemouth..011-44-1202-293-116 Bristol....011-44-117-993-5400 Cambridge...011-44-1223-341-400 Cardiff...011-44-2920-557-300 Edinburgh...011-44-131-240-3777 Glasgow...011-44-141-223-8650 Guildford...011-44-1483-409750 Leamington Spa...011-44-116-204-4500 Leeds...011-44-113-242-8978 Leicester...011-44-116-204-4500 Liverpool...011-44-151-236-3665 London...011-44-207-389-6900 London City...011-44-207-562-6500 London East...011-44-207-536-1414 London Hammersmith...011-44-208-742-6300 Manchester...011-44-161-828-6100 Milton Keynes..011-44-1908-201-420 Nottingham...011-44-115-9508-811 Oxford...011-44-1865-249-393 Portsmouth...011-44-23-9287-7773 Reading...011-44-1189-028-888 Richmond...011-44-20-8439-5900 Southampton..011-44-23-8071-8900 Swindon...011-44-1793-571900 Telford...011-44-1952-431-000 Watford...011-44-1923-691-333 Windsor....011-44-1753-835-900 Robert Half 2010 Salary Guide 21
181 Bay Street, Suite 820 P.O. Box 824 Toronto, ON M5J 2T3 accountemps.com 1.800.803.8367 roberthalf.com 1.800.474.4253 roberthalfmr.com 1.888.400.7474 2009 Robert Half Canada Inc. ATFAMR-1009-5653