Salary by Profession in the UK: Compare Jobs, Regions and Pay Levels
How Much Do Accountants Earn in the UK? — 2026 Salary Guide
Complete guide to accountant salaries in the UK for 2026. Trainee to partner pay, Big 4 vs mid-tier vs practice, ACA vs ACCA vs CIMA, industry vs practice, and how to maximise your accounting career income.
Accountancy offers a well-defined career path with strong earning potential, especially once qualified. Here’s a detailed breakdown of what accountants earn across different stages, qualifications, and settings.
For the wider comparison across professions, sectors and regional salary patterns, see our Salary by Profession hub.
Trainee Accountant Salaries
By Firm Type
| Firm Type |
London |
Regional |
| Big 4 (Deloitte, PwC, EY, KPMG) |
£28,000-£34,000 |
£24,000-£28,000 |
| Top 10 (GT, BDO, RSM, etc.) |
£26,000-£30,000 |
£22,000-£26,000 |
| Mid-tier practice |
£24,000-£28,000 |
£21,000-£25,000 |
| Small/local practice |
£20,000-£25,000 |
£18,000-£23,000 |
| Industry (large corporate) |
£24,000-£30,000 |
£22,000-£26,000 |
Trainee Progression (Big 4 Example)
| Year |
Salary (London) |
Salary (Regional) |
| Year 1 (School of Audit/Tax) |
£28,000-£30,000 |
£24,000-£26,000 |
| Year 2 |
£30,000-£33,000 |
£26,000-£29,000 |
| Year 3 (final year) |
£33,000-£36,000 |
£28,000-£32,000 |
What Employers Pay For
| Cost |
Covered by Employer? |
| Professional exam fees (ACA/ACCA/CIMA) |
Yes — typically £10,000-£15,000 total |
| Study materials |
Yes |
| Study leave |
Yes — typically 3-4 weeks per exam sitting |
| College/tuition fees |
Yes |
Newly Qualified (NQ) Accountant Salaries
The salary jump upon qualifying is significant.
Practice
| Firm Type |
NQ Salary (London) |
NQ Salary (Regional) |
| Big 4 |
£45,000-£55,000 |
£38,000-£46,000 |
| Top 10 |
£40,000-£48,000 |
£35,000-£42,000 |
| Mid-tier |
£36,000-£44,000 |
£32,000-£38,000 |
| Small practice |
£32,000-£40,000 |
£28,000-£35,000 |
Industry / Commerce
| Employer Type |
NQ Salary |
| FTSE 100 / large corporate |
£45,000-£60,000 |
| FTSE 250 |
£40,000-£52,000 |
| Mid-size company |
£38,000-£48,000 |
| SME |
£32,000-£42,000 |
| Financial services |
£48,000-£65,000 |
| Public sector |
£35,000-£45,000 |
Salary by Qualification
| Qualification |
Focus |
Typical NQ Salary |
Notes |
| ACA (ICAEW) |
Audit, practice |
£38,000-£55,000 |
Most common in Big 4 practice |
| ACCA |
Broad accounting |
£35,000-£50,000 |
Most globally recognised |
| CIMA |
Management accounting |
£35,000-£50,000 |
Industry-focused |
| AAT |
Technician level |
£22,000-£32,000 |
Entry-level qualification |
| CA (ICAS) |
Scottish chartered |
£38,000-£52,000 |
Highly regarded in Scotland |
Salary Progression in Practice
Big 4 Career Path
| Level |
Years Post-Qualification |
Salary (London) |
Salary (Regional) |
| Newly Qualified |
NQ |
£45,000-£55,000 |
£38,000-£46,000 |
| Senior Associate |
1-3 PQE |
£50,000-£65,000 |
£42,000-£55,000 |
| Manager |
3-5 PQE |
£60,000-£82,000 |
£50,000-£68,000 |
| Senior Manager |
5-8 PQE |
£78,000-£110,000 |
£65,000-£90,000 |
| Director |
8-12 PQE |
£100,000-£150,000 |
£85,000-£120,000 |
| Partner |
12+ PQE |
£350,000-£1,000,000+ |
£250,000-£600,000+ |
Mid-Tier Practice Career Path
| Level |
Years PQE |
Salary |
| Newly Qualified |
NQ |
£35,000-£46,000 |
| Senior |
1-3 |
£40,000-£55,000 |
| Manager |
3-5 |
£48,000-£68,000 |
| Senior Manager |
5-8 |
£62,000-£85,000 |
| Director |
8-12 |
£80,000-£110,000 |
| Partner |
12+ |
£120,000-£400,000 |
Salary Progression in Industry
Corporate Finance Path
| Level |
Years PQE |
Salary |
| Financial Accountant |
NQ-2 |
£40,000-£55,000 |
| Senior Financial Accountant |
2-4 |
£50,000-£68,000 |
| Finance Manager |
4-7 |
£60,000-£85,000 |
| Senior Finance Manager |
7-10 |
£80,000-£110,000 |
| Financial Controller |
8-12 |
£85,000-£130,000 |
| Head of Finance |
10-15 |
£100,000-£160,000 |
| Finance Director |
12+ |
£120,000-£250,000 |
| CFO (FTSE 250) |
15+ |
£250,000-£600,000+ |
| CFO (FTSE 100) |
20+ |
£500,000-£2,000,000+ |
Salary by Specialisation
Some accounting specialisations pay more than others.
| Specialisation |
NQ-3 PQE |
5+ PQE |
| Transaction Services / M&A |
£50,000-£75,000 |
£85,000-£150,000 |
| Corporate Finance |
£48,000-£70,000 |
£80,000-£140,000 |
| Forensic Accounting |
£45,000-£65,000 |
£70,000-£120,000 |
| Tax Advisory |
£42,000-£60,000 |
£65,000-£110,000 |
| Management Consulting |
£45,000-£68,000 |
£75,000-£130,000 |
| Audit |
£40,000-£55,000 |
£58,000-£95,000 |
| Insolvency |
£40,000-£55,000 |
£60,000-£100,000 |
| Tax Compliance |
£38,000-£52,000 |
£55,000-£85,000 |
| General Practice (accounts + tax) |
£35,000-£48,000 |
£50,000-£80,000 |
| Bookkeeping / Management Accounts |
£28,000-£40,000 |
£40,000-£60,000 |
Partner Earnings
| Firm Type |
Average Partner Earnings |
| Big 4 (equity partner) |
£500,000-£1,000,000+ |
| Top 10 |
£250,000-£500,000 |
| Top 20 |
£180,000-£350,000 |
| Mid-tier regional |
£120,000-£250,000 |
| Small practice (sole practitioner) |
£60,000-£200,000 |
Regional Salary Comparison (NQ, 3 PQE)
| Region |
Practice |
Industry |
| London (City) |
£45,000-£65,000 |
£48,000-£68,000 |
| London (West End / other) |
£40,000-£58,000 |
£42,000-£60,000 |
| Manchester |
£35,000-£50,000 |
£38,000-£52,000 |
| Birmingham |
£34,000-£48,000 |
£36,000-£50,000 |
| Leeds |
£34,000-£48,000 |
£36,000-£50,000 |
| Bristol |
£34,000-£48,000 |
£36,000-£50,000 |
| Edinburgh |
£35,000-£50,000 |
£38,000-£52,000 |
| Glasgow |
£33,000-£46,000 |
£34,000-£48,000 |
| Cardiff |
£30,000-£42,000 |
£32,000-£44,000 |
| Newcastle |
£30,000-£42,000 |
£32,000-£44,000 |
Practice vs Industry
| Factor |
Practice |
Industry |
| Starting salary |
Similar or slightly lower |
Similar or slightly higher |
| Hours |
Longer (busy season: 50-70+/week) |
More regular (40-50/week) |
| Variety |
Multiple clients |
One company |
| Career ceiling |
Partner (very high income) |
CFO/FD (very high income) |
| Training |
Excellent, structured |
Good, less structured |
| Progression speed |
Clear pathway |
Can be faster if right role |
| Benefits |
Moderate |
Often more generous |
Bonuses
| Level |
Typical Bonus (Practice) |
Typical Bonus (Industry) |
| Trainee |
£0-£1,000 |
£0-£2,000 |
| NQ-Senior |
£2,000-£8,000 |
£3,000-£10,000 |
| Manager |
£5,000-£15,000 |
£5,000-£20,000 |
| Senior Manager / Director |
£10,000-£40,000 |
£15,000-£50,000 |
| Partner |
Profit share (varies) |
N/A |
| CFO / FD |
N/A |
30-100% of salary |
Summary
| Level |
Practice Salary |
Industry Salary |
| Trainee |
£20,000-£34,000 |
£22,000-£30,000 |
| Newly qualified |
£35,000-£55,000 |
£38,000-£60,000 |
| Manager (3-5 PQE) |
£50,000-£82,000 |
£55,000-£85,000 |
| Senior Manager (5-8 PQE) |
£65,000-£110,000 |
£75,000-£110,000 |
| Director / Financial Controller |
£85,000-£150,000 |
£85,000-£150,000 |
| Partner / CFO |
£200,000-£1,000,000+ |
£150,000-£600,000+ |