Global Salary Guide 2009

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    Global Financial Salary Guide 2010-2011

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    Tableof ConTenTsClick on the titles below to nd out more

    2

    Introduction 3

    Global Financial Employment Trends 20

    Job Descriptions 22

    Assitant Accountant Accountant AP/AR Accountant General Ledger Chief Accountant

    Credit Controller Credit Manager Payroll Accountant Payroll Manager

    Management Accountant Controller Internal Auditor Compliance Officer

    Treasurer Tax Manager Finance Manager Finance Director

    Global Salaries 16 key finance and accounting positions 4-19

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    InTroduCTIon

    The economy may be starting to show signs of gradual recovery in somecountries, while others still face a long road back with heightened prospects

    for employment still uncertain. Yet, despite wide-ranging employmentmarkets in regions as diverse as Western Europe, North America and AsiaPacic, conditions favor highly skilled nancial professionals in the eld inparticular specialty areas.

    For example, the demand for professionals with experience in areas suchas auditing, cash management, credit control and reporting, and regulatorycompliance remains steady in many markets. Companies whose hiringmanagers stay apprised of pervading compensation for the most in-demandaccounting and nance professionals will be in the best position to recruitand retain top staff when the recovery fully takes hold.

    Robert Half is pleased to present the Robert Half Global Financial SalaryGuide, which provides comprehensive data on average starting salaries foraccounting and nance professionals in 19 countries, including Australia,Austria, Belgium, Brazil, Canada, Czech Republic, France, Germany, HongKong, Italy, Japan, Luxembourg, The Netherlands, New Zealand, Singapore,Switzerland, United Arab Emirates (Dubai), United Kingdom and the UnitedStates.

    Information in the Robert Half Global Financial Salary Guide is based on

    our extensive research, including the placements we make globally, ourcompanys ongoing surveys of senior executives and the accumulatedexpertise of our stafng professionals worldwide.

    undersTandIngTheguIde

    In each job category, the average salary ranges listed represent annual,starting pay only (based on gross or pre-tax amounts), as various hard-to-

    measure factors, ranging from seniority to job performance to work ethic,can affect ongoing pay. The salaries also do not include bonuses, incentivesor other forms of compensation, such as benets or retirement packages.

    The salary ranges provided are presented in the pervading local currencyfor each country and are based on relevant years of experience workingwithin a particular discipline of nance or accounting. The ranges providedrepresent national averages and can be affected by a number of factors,including: Differences in local costs of living Economic cycles Local tax policies Demand for specic positionsPlease contact your local Robert Half branch to determine salary levels foryour particular market.

    There is not always a difference in salary levels between various companysizes; in those instances, you will see S/M/L. Salaries in the United Statesare grouped by small- (up to $25 million in sales), medium- ($25 million to$250 million in sales) and large- ($250+ million in sales) size companies.Salaries in Canada are shown for small/midsize (up to $250 million

    in sales) and large companies ($250+ million in sales). Outside NorthAmerica, S/M/L are dened as follows: small is less than 50 employees;medium is 50-250 employees; large is over 250 employees.

    abouT roberT half

    Robert Half is the worlds rst and largest specialised stafng rm. Our stafng professionals can serve as valued advisers on hiring and careermanagement issues for employers and job seekers.

    Our Robert Half Global Financial Salary Guide is one of many informational resources Robert Half offers the businesses and professionals we serve.We look forward to assisting you with your temporary, permanent and project stafng needs through our more than 350 locations worldwide.For more information, please visit our www.roberthalf.com.

    The purpose of this guide is to provide information and facilitate general dialogue about various salary-related topics. No advice on compensation strategy is being given. Robert Half is not responsible for any errors or

    omissions, or for the results obtained. Robert Half will not be liable for any direct, indirect, consequential, special, exemplary or other damages arising from any information available in or from this guide.

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    A A J A/C

    Country Currency** Companysize - years* - years* 6- years* - years* > years*

    Australia AUD

    S/M 4. - 48. 48. - . . - 6. . - 6. . - 6.

    L 4. - . . - 6. 6. - 7. 6. - 7. 6. - 7.

    Austria EUR

    S/M 8. - . . - 4. 4. - . . - 4.

    L . - 4. . - 7. 7. - . . - 7.

    Belgium EURS/M . - 7. . - . 8. - . . - . . - 6.

    L . - . 7. - . . - . . - 7. . - .

    Brazil BRL

    S/M . - . 6.6 - 4. . - . 46. - 66. . - 67.

    L 6.6 - 47. 4. - 66. 46. - 7. . - 8. 67. - 87.

    Czech Republic CZK

    S/M . - 6. 4. - . 4. - . 4. - . 4. - .

    L . - 6. 4. - . 4. - . 4. - . 4. - .

    France EUR

    S/M 6. - 8. 8. - . . - 4. . - 4. 4. - 6.

    L 6.8 - . . - . . - 6. . - 6. 4. - 7.

    Germany EUR

    S/M . - . 7. - 4. . - 7. 4. - . 4. - .

    L 6. - 4. . - 6. 4. - 4. 6. - 4. 7. - 4.

    Hong Kong HKD

    S/M 44. - . 44. - . 44. - . 8. - 4.

    L 8. - 4. 8. - 4. 8. - 4. 8. - 4.

    Italy EUR

    S/M 7. - . . - 8. 8. - . . - 8. 6. - 4.

    L 8. - . . - . . - 8. 8. - 4. . - 44.

    Japan JPY

    S/M .. - .. .. - 4.. 4.. - ..

    L .. - .. .. - 4.. 4.. - ..

    Luxembourg EUR

    S/M 8.7 - 4. 4. - 6.6 4. - 66. 4. - 66. 4. - 66.

    L 8.7 - 4. 4. - 6.6 4. - 66. 4. - 66. 4. - 66.

    The Netherlands EUR

    S/M . - 7. 4.4 - . 6. - . 8.4 - 4. . - 6.

    L .4 - 7. 8. - .4 . - . . - 4.8 4. - 4.

    New Zealand NZD

    S/M 4. - . . - 6. . - 6. . - 6. . - 6.

    L 48. - . . - 6. . - 7. . - 7. . - 7.

    Singapore SGD

    S/M 4. - . . - 6. 6. - 4.

    L . - 6. 6. - 4. 4. - .

    Switzerland CHF

    S/M . - 6. 6. - 7. 7. - 8. 7. - . 7. - .

    L . - 6. 6. - 7. 7. - 8. 7. - . 7. - .

    United Arab Emirates

    (Dubai) USD

    S/M . - 4. 4. - 6. . - 6. . - 6.

    L . - . . - 6. . - 6. . - 6.

    United Kingdom GBP

    S/M . - . . - 7. . - 8. . - . . - 4.

    L . - . . - . . - . . - 4. 6. - .

    *Total relevant years in finance and accounting** All salaries are listed in the local currency, per annum

    aCCounTIng ClerkCanada CAD S/M/L .7 - 4.

    aCCounTIng Clerk

    United States USD S/M/L 7. - .7

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    A AP/AR P L C

    Country Currency** Companysize - years* - years* 6- years* - years* > years*

    Australia AUD

    S/M 4. - 4. 4. - . . - . . - 6. 6. - 6.

    L 4. - 4. 4. - . . - . . - 6. 6. - 6.

    Austria EUR

    S/M . - 8. 8. - . 8. - 4. 4. - 47.

    L 8. - . . - 8. 4. - 46. 44. - 4.

    Belgium EURS/M 4. - . 8. - 4. . - 6. . - 4. . - 4.

    L . - . . - 8. . - 4. . - 4. . - .

    Brazil BRL

    S/M 4. - . 7. - 4. 47. - 6. . - 7. 6. - 8.

    L 7. - 47. 4. - 7. . - 8. 6. - 87. 7. - .

    Czech Republic CZK

    S/M . - 6. . - 6. . - 4. . - 4. . - 4.

    L . - 6. . - 6. . - 4. . - 4. . - 4.

    France EUR

    S/M 7. - . . - 4. 4. - 6. 6. - . .+

    L 7. - . . - 6. 6. - 8. 8. - . .+

    Germany EUR

    S/M 7. - . . - 4. . - 8. 6. - 4. 7. - 4.

    L . - 4. . - 7. . - 4. 8. - 44. 4. - 46.

    Hong Kong HKD

    S/M 44. - . 44. - . . - 86. . - 6.

    L 8. - 4. 8. - 4. . - 86. . - 6.

    Italy EUR

    S/M 8. - . . - . 8. - 6. . - 8. 6. - 4.

    L . - . 6. - 4. . - 8. 6. - 4. 8. - 48.

    Japan JPY

    S/M .. - .. .. - 4.. 4.. - ..

    L .. - .. .. - 4.. 4.. - ..

    Luxembourg EUR

    S/M . - 8. 8. - . 8. - . 8. - .

    L . - 8. 8. - . 8. - . 8. - .

    The Netherlands EUR

    S/M .7 - 4.6 4.6 - .8 8. - .4 .8 - 7.

    L . - 6. .4 - .6 .8 - . . - .

    New Zealand NZD

    S/M . - 4. 4. - 4. 4. - . 4. - . 4. - .

    L . - 4. 4. - 4. 4. - . 4. - . 4. - .

    Singapore SGD

    S/M .6 - 4. 4. - 6. 6. - 4.

    L 4. - . . - 4. 4. - 48.

    Switzerland CHF

    S/M 6. - 7. 6. - 7. 7. - 8. 8. - . 8. - .

    L 6. - 7. 7. - 8. 7. - 8. 8. - . 8. - .

    United Arab Emirates

    (Dubai) USD

    S/M 6. - 8. 68. - 8. 68. - 8. 68. - 8. 68. - 8.

    L 6. - 8. 68. - 8. 68. - 8. 68. - 8. 68. - 8.

    United Kingdom GBP

    S/M 4. - 7. . - . 6. - . 7. - . . - .

    L . - . 6. - . 7. - . 8. - . . - .

    aCCounTIng

    Bookkeeper/

    AssistantCanada CAD S/M/L 6.7 - 4.

    aCCounTIng AP/AR Clerk

    United States USD S 7. - .

    M . - 8.

    L . - .7

    *Total relevant years in finance and accounting** All salaries are listed in the local currency, per annum

    5

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    A G L F A

    Country Currency** Companysize - years* - years* 6- years* - years* > years*

    Australia AUD

    S/M 6. - 7. 7. - . . - . .+ .+

    L 6. - 7. 7. - . . - . .+ .+

    Austria EUR

    S/M . - 4. 4. - 46. 47. - . . - 6.

    L . - 4. 4. - . . - 6. . - 6.

    Belgium EURS/M 6. - . . - 4. 4. - 46. 6. - . 4. - 6.

    L 7. - . . - 47. 8. - . 4. - 4. 46. - 6.

    Brazil BRL

    S/M 4. - 6. . - 7. 6. - 8. 67. - . 7. - 6.

    L 6. - . 67. - 6. 8. - . . - .

    Czech Republic CZK

    S/M . - 4. 7. - 48. 7. - 48. 7. - 48.

    L . - 4. 7. - 4. 7. - 4. 7. - 4.

    France EUR

    S/M . - . . - 7. . - . . - .

    L . - . . - . . - 6. . - 8.

    Germany EUR

    S/M . - 8. 7. - 4. 44. - . . - 7. . - .

    L 4. - 4. 4. - . 4. - 7. . - 6. . - 6.

    Hong Kong HKD

    S/M 44. - . 8. - 4. 4. - . 4. - .

    L 8. - 4. 4. - . . - 4. . - 4.

    Italy EUR

    S/M . - 8. . - . 6. - 4. 4. - 4. 4. - 46.

    L . - . . - 8. 8. - 4. 4. - . 46. - .

    Japan JPY

    S/M .. - 4.. 4.. - .. .. - 7.. 6.. - 7..

    L .. - 4.. 4.. - 6.. 6.. - 8.. 7.. - ..

    Luxembourg EUR

    S/M 8. - . 6. - 6. 4. - 6. 4. - 6.

    L 8. - . 6. - 6. 4. - 6. 4. - 6.

    The Netherlands EUR

    S/M . - 8. 6. - . 47. - 4. . - 6. .+

    L 6. - 4. . - .4 . - 6. . - 67. .+

    New Zealand NZD

    S/M 6. - 7. 6. - . 7. - . 7. - . 7. - .

    L 6. - 7. 7. - . 7. - . 7. - . 7. - .

    Singapore SGD

    S/M 6. - 4. 4. - 48. 48. - 8. 8. - 66.

    L 4. - 48. 48. - 7. 7. - 8. 8. - 8.

    Switzerland CHF

    S/M 7. - 8. 8. - . . - . . - . . - 4.

    L 7. - 8. 8. - . . - . . - . . - 4.

    United Arab Emirates

    (Dubai) USD

    S/M 8. - 8. 6. - 8. 6. - 8. 6. - 8. 6. - 8.

    L 8. - 8. 6. - 8. 6. - 8. 6. - 8. 6. - 8.

    United Kingdom GBP

    S/M 8. - . . - 7. . - . 4. - 4. . - 4.

    L . - 4. . - 44. . - 4. 8. - . 4. - .

    *Total relevant years in finance and accounting** All salaries are listed in the local currency, per annum

    full Charge bookkeeperCanada CAD S/M/L 4.7 - .

    full Charge bookkeeper

    (general ledger)

    United States USD S/M/L 6. - 47.7

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    C C

    Country Currency** Companysize - years* - years* 6- years* - years* > years*

    Australia AUD

    S/M 4. - 4. 4. - . . - . . - 6. . - 6.

    L 4. - 48. . - 6. . - 6. . - 7. . - 7.

    Austria EUR

    S/M . - 4. 4. - 4. 48. - . . - 6. 6.+

    L . - 4. 4. - . . - . 6. - 66. 6.+

    Belgium EURS/M 6. - . . - . . - 6. . - . . - 4.

    L . - . . - 4. 4. - . 47. - 6. . - .

    Brazil BRL

    S/M . - . 4. - 4. 44. - 7. . - 68. 7. - 77.

    L 4. - 44. 7. - 7. . - 77. 7. - 84. 7. - 7.

    Czech Republic CZK

    S/M . - 6. 6. - 48. 6. - 48. 6. - 48. 6. - 48.

    L . - 4. 6. - 6. 6. - 6. 6. - 6. 6. - 6.

    France EUR

    S/M 6. - 8. 8. - . . - 4. . - 48. 48.+

    L 8. - . . - 6. 6. - 44. 44. - . .+

    Germany EUR

    S/M . - 8. 7. - 46. 44. - . 47. - 6. .+

    L 4. - 4. 4. - . 47. - 8. . - 6. 6.+

    Hong Kong HKD

    S/M 44. - . 44. - . . - 86. . - 6. . - 6.

    L 8. - 4. 8. - 4. . - 86. . - 6. 6. - 48.

    Italy EUR

    S/M . - . 6. - 4. 8. - 48. . - 4. 4. - 6.

    L . - 6. 7. - 4. 4. - 4. . - 6. 6. - 7.

    Japan JPY

    S/M

    L 7.. - .. .. - .. .. - 4..

    Luxembourg EUR

    S/M . - 7. 4. - 7. . - 78. 7. - 8. 88. - .

    L . - 7. 4. - 7. . - 78. 7. - 8. 88. - .

    The Netherlands EUR

    S/M . - . . - 4. . - 48. 4. - 6.

    L 4. - . 7. - 8.4 4. - .8 4. - 6.

    New Zealand NZD

    S/M 4. - . . - 6. . - 8. . - 8. . - 8.

    L 4. - . . - 6. . - 8. . - 8. . - 8.

    Singapore SGD

    S/M

    L 4. - 48. . - 6. 6. - 78. 7. - .

    Switzerland CHF

    S/M 8. - . . - . . - . . - . . - 4.

    L 8. - . . - . . - . . - . . - 4.

    United Arab Emirates

    (Dubai) USD

    S/M . - 4. 4. - 6. 6. - 8.

    L . - . . - 6. 6. - 8.

    United Kingdom GBP

    S/M . - . 6. - . . - 4. . - 6. . - .

    L 8. - 4. . - 4. . - 8. . - . 8. - .

    *Total relevant years in finance and accounting** All salaries are listed in the local currency, per annum

    Up to 1 year* 1-3 years* Senior

    CredIT & ColleCTIons S/M . - 6. .7 - 4. 44. - 6.Canada CAD L .7 - . 6. - 4. 48. - 6.7

    CredIT & ColleCTIons Clerk Analyst Assistant CreditManagerUnited States USD S 8. - .7 6. - 46.

    M . - 8. 4.7 - .

    L .7 - 4. .7 - . 4. - 67.

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    C M

    Country Currency** Companysize - years* - years* 6- years* - years* > years*

    Australia AUD

    S/M 6. - 7. 7. - 8. 8. - . 8. - . . - .

    L 7. - . . - . . - . 4.+

    Austria EUR

    S/M . - 6. . - 6. 6. - 6. 7.+

    L . - 6. 6. - 7. 7. - 8. 8.+

    Belgium EURS/M 4. - . 4. - 6. 7. - 6. 6. - 8.

    L . - 6. 6. - 8. 67. - .

    Brazil BRL

    S/M 67. - 7. 8. - . . - . 7. - 47.

    L 7. - . . - 47. . - 7. 47. - 87.

    Czech Republic CZK

    S/M 4. - 48. 48. - 6. 48. - 7. .+

    L 48. - 7. 6. - 6. 8.+

    France EUR

    S/M . - 4. 4. - . . - 6. 6. - 7.

    L 4. - . . - 6. 6. - 7. 7. - 8.

    Germany EUR

    S/M 4. - . 4. - . . - 6. 6.+

    L 48. - 8. 4. - 6. 6. - 7. 7.+

    Hong Kong HKD

    S/M 44. - . 44. - . . - 86. . - 6. . - 6.

    L 8. - 4. 8. - 4. . - 86. . - 6. 6. - 48.

    Italy EUR

    S/M 8. - . 4. - 6. . - 77. 6. - 8.

    L . - 4. 4. - 6. 64. - . 7. - .

    Japan JPY

    S/M

    L 7.. - .. .. - .. .. - 4..

    Luxembourg EUR

    S/M 7. - 8. 8. - 8. 8.+

    L 7. - 8. 8. - 8. 8.+

    The Netherlands EUR

    S/M 8. - 48. 4. - 7. 7.+ 7.+

    L 4. - . 47. - 7. 7.+ 7.+

    New Zealand NZD

    S/M . - 6. . - 8. . - 8. . - 8. . - 8.

    L . - 6. . - 8. 7. - . 7. - . 7. - .

    Singapore SGD

    S/M 4. - 48. 48. - 6. 6. - 78. 78. - .

    L 48. - 6. 6. - 8. 8. - . . - .

    Switzerland CHF

    S/M . - . . - . . - 4. 4. - 6.

    L . - . . - 4. 4. - 6. 6.+

    United Arab Emirates

    (Dubai) USD

    S/M 6. - 7. 7. - . 7. - . 7. - .

    L 67. - 7. 76. - . 76. - . 76. - .

    United Kingdom GBP

    S/M . - . . - . 4. - 8. . - . . - .

    L . - . 6. - . 8. - . . - 4. . - 4.

    CredIT Manager/Supervisor

    United States USD S 4. - 7.

    M . - 68.7

    L 6. - 88.7

    Manager

    CredIT & ColleCTIons S/M . - 7.Canada CAD L 67. - 4.

    *Total relevant years in finance and accounting** All salaries are listed in the local currency, per annum

    9

    P A

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    P A P A/P C

    Country Currency** Companysize - years* - years* 6- years* - years* > years*

    Australia AUD

    S/M 4. - . . - 6. 6. - 6. 6. - 7. 6. - 7.

    L . - . . - 6. 6. - 7. 7. - 8. 7. - 8.

    Austria EUR

    S/M 7. - . . - 8. 8. - 4. 4.+ 4.+

    L . - . . - 4. 4. - 48. .+ .+

    Brazil BRLS/M . - . 6.6 - 4. . - . 46. - 66. . - 67.

    L 6.6 - 47. 4. - 66. 46. - 7. . - 8. 67. - 87.

    Czech Republic CZK

    S/M . - 4. . - . . - 6. . - 6. . - 6.

    L 4. - 6. 7. - 48. 4. - 7. 4. - 7. 4. - 7.

    France EUR

    S/M 8. - . 4. - 6. 6. - 8. 8. - . . - 4.

    L 8. - . 4. - 6. 8. - . . - . . - 6.

    Germany EUR

    S/M 8. - . . - 8. 6. - 4. 4. - 48. 4.+

    L . - 7. 4. - 4. . - 44. 4. - 4. .+

    Italy EUR

    S/M . - . . - . . - 7. . - 4. 4. - 4.

    L . - 6. 8. - 6. . - 8. 8. - 44. 4. - .

    Japan JPY

    S/M

    L 4.. - .. 4.. - .. .. - 6.. .. - 6.. .. - 6..

    The Netherlands EUR

    S/M .8 - 8. 6. - . . - 8. 8. - 4.4 4.4+

    L 4. - . 8. - 6. . - 4. 4. - 48. 48.+

    New Zealand NZD

    S/M 4. - . 4. - 6. . - 7. . - 7. . - 7.

    L 4. - . 4. - 6. . - 8. . - 8. . - 8.

    Singapore SGD

    S/M . - . . - 4. 4. - 6. 6. - 7.

    L . - 4. 4. - 6. 6. - 78. 78. - 6.

    Switzerland CHF

    S/M 6. - 7. 7. - 8. 8. - . . - . . - .

    L 6. - 7. 7. - . . - . . - . . - .

    United Arab Emirates

    (Dubai) USD

    S/M 4. - . . - 8. . - 8. . - 8. . - 8.

    L 4. - . . - 8. . - 8. . - 8. . - 8.

    United Kingdom GBP

    S/M 4. - 8. . - . 6. - . 8. - . . - .

    L 6. - . 7. - . 8. - . . - 8. . - .

    payroll Clerk

    United States USD S 8. - 4.7

    M .7 - 8.

    L . - .

    payroll Administrator CoordinatorCanada CAD S/M/L . - 4. 4. - .

    *Total relevant years in finance and accounting** All salaries are listed in the local currency, per annum

    10

    P M

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    P M P S

    Country Currency** Companysize - years* - years* 6- years* - years* > years*

    Australia AUD

    S/M . - 7. 7. - . . - . . - .

    L 6. - 8. 8. - . . - 6. . - 6.

    Austria EUR

    S/M 4. - . . - 8. . - 6. 6.+

    L 4. - . . - 6. 6. - 7. 7.+

    Brazil BRLS/M 4. - 7. . - 7. 6. - 8. 67. - . 7. - 6.

    L . - 87. 6. - . 67. - 6. 8. - . . - .

    Czech Republic CZK

    S/M . - 6. 6. - 48. 6. - 4. 6. - 4.

    L 48. - 7. 48. - 7. 48. - 7. 48. - 7.

    France EUR

    S/M

    L 8. - . . - 6. 6. - 4. 4. - .

    Germany EUR

    S/M 6. - 4. 4. - 4. 4. - . . - . 8.+

    L 4. - . 4. - . . - . 8. - 68. 6.+

    Italy EUR

    S/M . - . 6. - 4. 44. - 6. . - 6.

    L 4. - 8. 4. - . 48. - 6. 7. - 88.

    Japan JPY

    S/M

    L 6.. - 7.. 7.. - 8.. 7.. - 8.. 7.. - 8.. 7.. - 8..

    The Netherlands EUR

    S/M 6. - 44. 4. - 6. 7. - 7. 7.+

    L 8. - 47. 4. - 64. 6. - 74. 74.+

    New Zealand NZD

    S/M . - 7. . - 8. . - 8. . - 8. . - 8.

    L . - 7. . - 8. 6. - . 8. - . 8. - .

    Singapore SGD

    S/M 4. - 6. 6. - 7.

    L 6. - 78. 78. - 6.

    Switzerland CHF

    S/M 8. - . . - . . - . . - 4. 4. - 6.

    L 8. - . . - . . - 4. . - 4. 4. - 6.

    United Arab Emirates

    (Dubai) USD

    S/M 6. - 7. 7. - . 7. - . 7. - .

    L 67. - 7. 7. - 8. 76. - . 76. - .

    United Kingdom GBP

    S/M . - 7. . - 8. . - . 4. - . . - .

    L . - 6. 6. - 8. 8. - 4. . - 44. . - 47.

    payroll Manager/Supervisor

    United States USD S 7. - 48.

    M 4. - 8.

    L . - 7.

    payroll Supervisor ManagerCanada CAD S/M/L . - 64.7 6. - .

    *Total relevant years in finance and accounting** All salaries are listed in the local currency, per annum

    11

    M A C A

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    M A C A

    Country Currency** Companysize - years* - years* 6- years* - years* > years*

    Australia AUD

    S/M 6. - 8. 8. - . . - . . - .

    L 7. - . . - . . - . .+

    Austria EUR

    S/M 4. - 4. 4. - . . - 6. 6. - 7. 7.+

    L 4. - . 4. - . . - 7. 7. - 8. 8.+

    Belgium EURS/M . - . 4. - 4. . - 4. 46. - 4. . - 8.

    L 4. - 4. 4. - 4. 4. - 4. 48. - 6. . - 67.

    Brazil BRL

    S/M 8. - 7. . - . 6. - . . - 47.

    L . - 7. 6. - . 6. - 7.

    Czech Republic CZK

    S/M 48. - 6. 4. - 7. 4. - 7. 4. - 7.

    L 48. - 6. 4. - 84. 4. - 84. 4. - 84.

    France EUR

    S/M 8. - . 4. - . . - 6. 6. - 7. 7.+

    L . - 4. 4. - . . - 7. 7. - 8. 8.+

    Germany EUR

    S/M 4. - 4. 4. - . . - . . - 66. 68.+

    L 4. - 48. 4. - 6. 6. - 68. 68. - 7. 76.+

    Hong Kong HKD

    S/M 8. - 6. 4. - . 6. - 4. 4. - .

    L 8. - 6. 4. - . 6. - 4. 4. - 8.

    Italy EUR

    S/M . - . 4. - 4. 4. - . . - 68. 7.+

    L . - . 8. - . 4. - 6. 6. - 7. 8.+

    Japan JPY

    S/M .. - 4.. 4.. - 6.. 6.. - .. .. - ..

    L .. - 4.. 4.. - 6.. 6.. - .. .. - ..

    Luxembourg EUR

    S/M 4. - . .4 - 68. 67. - 8. 88.+

    L 4. - . .4 - 68. 67. - 8. 88.+

    The Netherlands EUR

    S/M . - 4. 4. - . . - 8. . - . .+

    L . - 4. 4. - 6. . - . . - . .+

    New Zealand NZD

    S/M 6. - 7. 7. - . 7. - . 7. - . 7. - .

    L 6. - 7. 7. - . 7. - . 7. - . 7. - .

    Singapore SGD

    S/M . - 6. 6. - 4. 4. - 7. 7. - 84.

    L 6. - 4. 4. - 66. 66. - 8. 8. - .

    Switzerland CHF

    S/M 8. - . . - . . - . . - 4. . - .

    L 8. - . . - . . - 4. . - . . - .

    United Arab Emirates

    (Dubai) USD

    S/M 8. - 6. 66. - . 66. - . 66. - . 66. - .

    L 6. - 67. 68. - 8. 68. - . 68. - . 68. - .

    United Kingdom GBPS/M . - 7. . - . 4. - 4. 7. - 46. 8. - .

    L . - 4. . - 44. 4. - . 4. - . 4. - 6.

    CosT aCCounTanT Up to year* - years* Senior Manager

    United States USD M 7.7 - 4. 4. - 4.7 . - 67. 6.7 - 8.

    L . - 48. 4.7 - 8. 8.7 - 7. 7.7 - 6.

    analysT S/M .7 - 4. 4. - .7 7.7 - 7. 68. - .Canada CAD L . - 47. 46.7 - 6. 6. - 8. 7. - 7.

    *Total relevant years in finance and accounting** All salaries are listed in the local currency, per annum

    12

    C F C

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    C F C

    Country Currency** Companysize - years* - years* 6- years* - years* > years*

    Australia AUD

    S/M . - . . - 6. 4. - 6.+

    L . - . . - . 7. - .+

    Austria EUR

    S/M . - . 4. - . . - 6. 6. - 7. 7.+

    L 8. - 44. 4. - . 6. - 7. 7. - 8. 8.+

    Belgium EURS/M . - 4. 4. - . 4. - 76. 6. - 8. 7. - 8.

    L 8. - 44. 4. - 6. 7. - 8. 6. - 8. 8. - .

    Brazil BRL

    S/M 7. - 6. 7. - 7. . - .

    L 87. - 8. 4. - . . - 6.

    Czech Republic CZK

    S/M 7. - 4. 4. - 4. 6. - 7. 6. - 7. 84.+

    L 7. - 4. 4. - 7. 6. - 6. 6. - 6. 6.+

    France EUR

    S/M 4. - . . - 64. 64. - 7. 7. - .

    L . - 6. 6. - 7. 7. - 8. 8. - .

    Germany EUR

    S/M . - 4. 4. - . . - 6. 7. - 7. 7.+

    L 8. - 44. 4. - 6. 7. - 7. 6. - 78. 86.+

    Hong Kong HKD

    S/M 4. - 6. 6. - 6. 6. - 6.

    L 48. - 6. 7. - 7. 7. - 8.

    Italy EUR

    S/M 4. - 8. 4. - 48. . - 67. 4. - . 86.+

    L . - . 4. - 4. . - 7. 64. - 7. .+

    Japan JPY

    S/M 7.. - .. .. - .. .. - 4..

    L 7.. - .. .. - .. .. - 4..

    Luxembourg EUR

    S/M . - 47. 44. - 68. 6. - 84. 7. - . 8.+

    L . - 47. 44. - 68. 6. - 84. 7. - . 8.+

    The Netherlands EUR

    S/M 47. - 67. 6. - . . - . .+

    L . - 7. 66. - 8. . - . .+

    New Zealand NZD

    S/M . - . . - 7. . - . . - . . - .

    L . - . . - 7. . - . . - .+ . - .+

    Singapore SGD

    S/M 6. - 7. 7. - 84. 84. - . . - .

    L . - 6. 6. - . . - . . - 8. 8. - .

    Switzerland CHF

    S/M 8. - . . - . . - . . - . 4. - 6.

    L 8. - . . - . . - 4. 4. - 6. 4. - 6.

    United Arab Emirates

    (Dubai) USD

    S/M 8. - . 6. - . . - . . - .

    L . - . . - . . - . . - .

    United Kingdom GBPS/M 4. - . 4. - 8. 47. - 6. . - 67. 4. - 7.

    L . - 67. . - 7. . - 7. 6. - 8. 64. - 8.

    ConTroller Up to $50*** $50-$100*** $100-$250*** $250+***Canada CAD 7. - . 8. - 8. 6. - .7 .7 - .

    ConTroller Up to $50*** $50-$100*** $100-$250*** $250-$500*** $500+***

    United States USD 6. - 88. 7. - . . - . 7.7 - 4. . - 6.

    *Total relevant years in finance and accounting** All salaries are listed in the local currency, per annum

    ***Company sales in millions

    13

    I A

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    I A

    Country Currency** Companysize - years* - years* 6- years* - years* > years*

    Australia AUD

    S/M . - 6. 6. - 8. 8. - . . - 6. 6. - 8.+

    L . - 6. 6. - 8. 8. - . . - 6. 6. - 8.+

    Austria EUR

    S/M

    L 4. - . . - 6. 6. - 8. 7. - . .+

    Belgium EURS/M

    L . - 4. 4. - 6. 6. - 77. 68. - . 7. - .

    Brazil BRL

    S/M

    L . - . . - 8. 66. - . 7. - . 8. - .

    Czech Republic CZK

    S/M . - 4. 4. - 4. 48. - 7. 6. - 7. 6. - 7.

    L . - 4. 4. - 7. 4. - 6. 6. - 6. 6. - 6.

    France EUR

    S/M

    L . - 4. 4. - 6. 6. - 7. 7. - . .+

    Germany EUR

    S/M 8. - 44. 46. - . . - 67. 6. - 78. 66. - 8.

    L 4. - 47. 48. - 6. 6. - 77. 7. - . 78. - 8.

    Hong Kong HKD

    S/M 8. - 4. . - 4. 4. - 6. 6. - 8. .. - ..

    L 8. - 4. 6. - 8. 4. - 6. 7. - .. .. - ..

    Italy EUR

    S/M . - . . - 4. 8. - 47. 47. - 7. 6. - 4.

    L 6. - 7. 4. - . . - 6. 6. - 4. .+

    Japan JPY

    S/M

    L 4.. - 6.. 7.. - .. .. - .. .. - 4..

    Luxembourg EUR

    S/M

    L 6. - . . - 78. 7. - . 8. - . .+

    The Netherlands EUR

    S/M . - 4. 4. - 6. 6. - 8. 8. - . .+

    L . - 4. 4. - 68. 6. - . . - . .+

    New Zealand NZD

    S/M

    L 6. - . 6. - . . - . . - . . - .

    Singapore SGD

    S/M . - 6. 6. - 4. 4. - 66. 66. - . . - .

    L 6. - 4. 4. - 66. 66. - . . - . . - 8.

    Switzerland CHF

    S/M 8. - . . - . . - . . - . .+

    L . - . . - . . - . 4. - 6. 6.+

    United Arab Emirates

    (Dubai) USD

    S/M 4. - 4. . - 6. 67. - 8. 67. - 8.

    L . - 7. . - 7. 68. - . 68. - .

    United Kingdom GBPS/M . - 4. . - 44. . - 47. 8. - . 4. - 6.

    L 4. - 4. 4. - . 44. - 6. 48. - 7. . - 7.

    InTernal audITor Up to year* - years* Senior Manager

    United States USD M 4. - . 48. - 6. 6. - 78. 74. - 6.7

    L 4. - . .7 - 68. 68. - 87. 84. - 6.

    InTernal audITorS/M 46. - 8. 6. - 7. 68. - 88. 8.7 - 6.7

    Canada CAD L . - 6. 6. - 78. 7. - . 87. - .

    *Total relevant years in finance and accounting** All salaries are listed in the local currency, per annum

    1

    C O C M/R M

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    C O C M/R M

    Country Currency** Companysize - years* - years* 6- years* - years* > years*

    Australia AUD

    S/M 7. - . . - . . - 6. 6.+

    L . - 7. 7. - . . - . . - 6. 6.+

    Austria EUR

    S/M

    L 4. - 6. 6. - 8. 8. - . . - . .+

    Belgium EURS/M . - . 7. - 76. . - 88. 66. - 6.

    L . - . 6. - 64. 4. - 7. 6. - . 74. - .

    Brazil BRL

    S/M

    L . - 87. . - . 6. - 4. 7. - 8.

    Germany EUR

    S/M 4. - . . - 7. 6. - 8. 8. - . .+

    L 4. - . 6. - 8. 8. - . . - . .+

    Hong Kong HKD

    S/M 4. - . . - 6. 6. - 4. 4. - .

    L 4. - . . - 6. 6. - 4. 4. - .

    Italy EUR

    S/M 4. - 4. 8. - 47. 48. - 7. 6. - .

    L 4. - . . - 6. 6. - . 8.+

    The Netherlands EUR

    S/M . - 4. 4. - 6. . - 8. 6. - . .+

    L . - 4. 4. - 6. . - . 7. - . .+

    Singapore SGD

    S/M

    L 6. - 4. 4. - 66. 66. - . . - . . - 8.

    Switzerland CHF

    S/M 8. - . . - . . - 4. 4. - 6. .+

    L 8. - . . - . . - 4. 4.+ .+

    United Arab Emirates

    (Dubai) USD

    S/M 6. - 7. 7. - . 7. - . 7. - .

    L 6. - 7. 76. - 8. 76. - . 76. - .

    United Kingdom GBP

    S/M 8. - 47. 4. - 4. 4. - . 47. - 7. 48. - 6.

    L 47. - 6. . - 6. . - 67. 7. - 7. . - 7.

    ComplIanCe Ofcer

    United States USD S 6. - 88.7

    M 84. - 8.

    L . - .

    *Total relevant years in finance and accounting** All salaries are listed in the local currency, per annum

    15

    T T A

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    Country Currency** Companysize - years* - years* 6- years* - years* > years*

    Australia AUD

    S/M 6. - . 8. - . . - . . - .+

    L 4. - 6. 6. - . 8. - . . - 6. 6. - .+

    Austria EUR

    S/M 4. - 4. 4. - . . - 6. 6. - 8. 8.+

    L 4. - . . - 6. 6. - 7. 7. - . .+

    Belgium EURS/M . - 4. 4. - . . - 6. 6. - 8.

    L . - 44. . - . 4. - 86. 64. - 4. 74. - 8.

    Brazil BRL

    S/M . - 4. . - 6. 6. - 7. 6. - 8.

    L 4. - 76. 6. - 8. 6. - 8. 76. - .

    Czech Republic CZK

    S/M 7. - 48. 4. - 4. 7. - 6.

    L 7. - 48. 4. - 66. 7. - .. 7. - .. 7. - ..

    France EUR

    S/M . - 4. 4. - . . - 6. 7. - .

    L 8. - . . - 4. . - 6. 6. - 8. 8. - .

    Germany EUR

    S/M 44. - . . - 6. . - 7. 6. - 78. 7.+

    L 4. - 4. 4. - 6. 6. - 7. 7. - 86. 8.+

    Hong Kong HKD

    S/M 4. - 6. 6. - 8. .. - ..

    L . - . 4. - 6. 7. - . .. - ..

    Italy EUR

    S/M . - 7. . - 4. 4. - . 47. - 68. 6. - .

    L . - . . - 4. 44. - 6. . - 74. 8.+

    Japan JPY

    S/M

    L 7.. - .. .. - .. .. - 4.. 4.. - ..

    Luxembourg EUR

    S/M

    L 6. - 4. . - 68. 6. - 4. 4.+ 4.+

    The Netherlands EUR

    S/M

    L . - 4. 4. - 6. 8. - 8. 8. - .

    New Zealand NZD

    S/M 6. - 8. 8. - . . - .

    L 7. - 8. 8. - . 7. - .

    Singapore SGD

    S/M 6. - 4. 4. - 6. 6. - 7. 7. - 6.

    L 6. - 4. 4. - 7. 7. - . . - .

    Switzerland CHF

    S/M 7. - . . - . . - . . - . .+

    L 8. - . . - . . - 4. 4. - 6. 6.+

    United Arab Emirates

    (Dubai) USD

    S/M 6. - . . - . . - .

    L 6. - . . - . . - .

    United Kingdom GBPS/M . - 4. . - 4. . - 4. 8. - . 4. - .

    L . - . 4. - 6. 4. - 6. 47. - 68. 4. - 7.

    Treasurer $50-$100*** $100-$250*** $250+***

    Canada CAD 8. - . . - 78. 6. - .

    Treasurer Up to $50*** $50-$100*** $100-$250*** $250-$500*** $500+***

    United States USD .7 - . 6. - 4. 4.7 - 76. 8. - 7. 66. - 87.

    *Total relevant years in finance and accounting** All salaries are listed in the local currency, per annum

    ***Company sales in millions

    1

    T M

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    Country Currency** Companysize - years* - years* 6- years* - years* > years*

    Australia AUD

    S/M 7. - . . - . . - 4. 4.+

    L 8. - . . - 4. . - 6. 6.+

    Austria EUR

    S/M 6. - 7. 7. - . .+

    L 6. - 7. 7. - . . - . .+

    Belgium EUR

    S/M

    L 6. - 86. 7. - . 77. - .

    Brazil BRL

    S/M

    L . - 87. . - . 6. - 4. 7. - 8.

    Czech Republic CZK

    S/M

    L 6. - .. 6. - .. 6. - .. 6. - ..

    France EUR

    S/M

    L 4. - 6. 6. - 8. 8. - .

    Germany EUR

    S/M 7. - 7. 66. - 7. 7. - 87. 78. - .

    L 7. - 7. 6. - 76. 7. - 87. 8. - . . - .

    Hong Kong HKD

    S/M . - 4. 4. - 6. .. - ..

    L . - 4. 4. - 6. 7. - . .. - ..

    Italy EUR

    S/M 4. - 4. . - 6. 6. - 8. 8. - .

    L 4. - . 6. - 8. 8. - . .+

    Japan JPY

    S/M

    L 7.. - .. .. - .. .. - 4.. 4.. - ..

    Luxembourg EUR

    S/M

    L . - 7. 7. - . 8. - 6.

    The Netherlands EUR

    S/M

    L 6. - 8. 7. - . .+ .+

    New Zealand NZD

    S/M 7. - . . - . . - . . - 6.

    L 7. - . . - . . - 6. 6. - .

    Singapore SGD

    S/M 6. - 4. 4. - . . - 7. 7. - 6.

    L 4. - 48. 48. - 6. 6. - 8. 8. - .

    Switzerland CHF

    S/M . - . . - 4. 4. - 6. .+

    L . - . . - 4. 4. - 6. 6.+

    United Arab Emirates

    (Dubai) USD

    S/M . - 6. 6. - . . - . . - .

    L . - 8. 7. - . . - . . - .

    United Kingdom GBPS/M 4. - . 4. - . 4. - 6. . - 6. . - 6.

    L 48. - 6. . - 68. . - 7. 8. - 8. 6. - .

    Tax manager $150-$250*** $250+***

    Canada CAD .7 - . . - 74.7

    Tax manager $50-$250*** $250+***

    United States USD 74.7 - . 4. - .

    *Total relevant years in finance and accounting** All salaries are listed in the local currency, per annum

    ***Company sales in millions

    1

    F M

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    Country Currency** Companysize - years* - years* 6- years* - years* > years*

    Australia AUD

    S/M . - . . - 4. 4.+

    L . - 4. . - 6. 6.+

    Austria EUR

    S/M 6. - 7. 7. - 8. 8. - . .+

    L 7. - 8. 8. - . . - . .+

    Belgium EUR

    S/M . - . 7. - 76. 6. - 88. 6. - 6.

    L 6. - 6. 6. - . 7. - 4. 86. - .

    Brazil BRL

    S/M 8. - . . - . 6. - 7. . - .

    L 7. - . . - 66. 7. - .

    Czech Republic CZK

    S/M 6. - 6. 6. - 6. 8. - .. 8. - ..

    L 6. - .4. .. - .8. .. - .8.

    France EUR

    S/M . - 7. 7. - 8. 8. - .

    L 6. - 7. 7. - . . - .

    Germany EUR

    S/M 64. - 7. 7. - 87. 77. - . .+

    L 7. - 7. 78. - 7. 87. - . .+

    Hong Kong HKD

    S/M 4. - 6. 6. - 6. 6. - 6.

    L 48. - 6. 6. - 7. 6. - 7.

    Italy EUR

    S/M 8. - 4. . - 8. 6. - . 8.+

    L 4. - . 6. - . 7. - . .+

    Japan JPY

    S/M 7.. - .. .. - .. .. - 4..

    L 7.. - .. .. - .. .. - 4..

    Luxembourg EUR

    S/M . - 78. 78. - . 8.+

    L . - 78. 78. - 4. 4.+

    The Netherlands EUR

    S/M . - 6. 6. - 7. 7.+ 7.+

    L 6. - 7. 68. - 8. 8.+ 8.+

    New Zealand NZD

    S/M 8. - . . - . . - . . - . . - .

    L . - . . - . . - . . - . . - .

    Singapore SGD

    S/M 48. - 6. 6. - 78. 78. - . . - .

    L 6. - 66. 66. - 84. 84. - . . - .

    Switzerland CHF

    S/M . - . . - . . - 6. 6.+

    L . - 4. 4. - 6. 6. - 7. 6.+

    United Arab Emirates

    (Dubai) USD

    S/M 66. - . . - . . - . . - .

    L 66. - . . - . . - . . - .

    United Kingdom GBPS/M . - 4. . - 4. 6. - 4. 4. - 4. 4. - .

    L 8. - 4. 4. - 47. 4. - . 46. - 6. . - 6.

    VICe presIdenTof fInanCe Up to $50*** $50-$100*** $100-$250*** $250+***

    Canada CAD 8. - 7.7 4. - 4. . - 8. 8. - 4.

    dIreCTorof aCCounTIng Up to $50*** $50-$100*** $100-$250*** $250-$500*** $500+***

    United States USD 7. - 8. 8. - . 6. - 6. . - 8. . - 78.

    *Total relevant years in finance and accounting** All salaries are listed in the local currency, per annum

    ***Company sales in millions

    1

    F D C F O (CFO)

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    Country Currency** Companysize - years* - years* 6- years* - years* > years*

    Australia AUD

    S/M . - 8. 8. - . .+

    L 6. - . .+ . - .+

    Austria EUR

    S/M 8. - . .+ .+

    L . - . .+ 4.+

    Belgium EUR

    S/M 84. - . .+

    L . - 8. 4.+

    Brazil BRL

    S/M . - . 4. - . 66. - .

    L 4. - 6. . - 44. . - 7.

    Czech Republic CZK

    S/M 6. - .. .. - .8. .. - .8.

    L .. - .4. .8. - .. .4. - ..

    France EUR

    S/M 6. - 7. 8. - 4. .+

    L 7. - . . - . .+

    Germany EUR

    S/M 87. - . 4. - . .+

    L 4. - . 4. - . .+

    Hong Kong HKD

    S/M . - .. .. - .. .. - ..

    L .. - .6. .. - .. .. - 4..

    Italy EUR

    S/M . - 8. 7. - . .+

    L 7. - . . - 6. 8.+

    Japan JPY

    S/M 7.. - .. .. - 4.. 4.. - ..

    L 8.. - .. .. - .. .. - ..

    Luxembourg EUR

    S/M 8. - 6. . - 8. .+

    L 8. - 6. . - 8. .+

    The Netherlands EUR

    S/M 8. - . . - 8. .+ .+

    L . - 7. 7. - . 8.+ 8.+

    New Zealand NZD

    S/M . - 8. 7. - . 7. - . 7. - .+ 7. - .+

    L . - . 7. - . 7. - .+ 7. - .+ 7. - .+

    Singapore SGD

    S/M . - . . - . . - 8. 8. - .

    L . - 44. 44. - 6. 6. - . . - . . - .

    Switzerland CHF

    S/M . - . . - 8. 8.+

    L 4. - 6. 6. - . 8.+

    United Arab Emirates

    (Dubai) USD

    S/M 6. - . . - . . - 4.

    L 6. - . . - . . - 4.

    United Kingdom GBPS/M 8. - 88. 6. - . 64. - 8. 7. - 8. .+

    L 7. - 8. 8. - . 87. - . 6. - 4. .+

    Cfo $50-$100*** $100-$250*** $250+***

    Canada CAD 4. - 8. .7 - 8.7 67.7 - 66.

    Cfo Up to $50*** $50-$100*** $100-$250*** $250-$500*** $500+***

    United States USD .7 - 7. . - 4. 6. - 76. 8. - . 6. - 86.7

    *Total relevant years in finance and accounting** All salaries are listed in the local currency, per annum

    ***Company sales in millions

    19

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    Robert Halfs fourth annual Global Financial Employment Monitorprovidesinsight into a hiring market for accounting and nance professionals thatis in a state of ux. While the economy is generally improving in manycountries and some employers are already preparing to transition torecovery, a cautious approach to recruiting new hires remains the normworldwide.

    Following are highlights from the report, which also examines recruitmentand retention concerns, levels in demand, and business condence.

    The study is based on the results of a survey developed by Robert HalfInternational and conducted by independent research rms that includesresponses from more than ,300 nancial executives and managers across19 countries in Europe, North America, South America, Asia Pacic and theMiddle East.

    Business Confidence on the RiseDespite endemic economic uncertainty, nancial leaders expressedoptimism. A vast majority (3 percent) of respondents are condent abouttheir companies growth prospects. Nearly one in three (30 percent)indicated they are very condent.

    global fInanCIal employmenT monITor 2010-2011

    0

    20

    40

    60

    80

    100

    USASU I UAESINNZLNEDLUXJPNITAHKGGERGBRFRACZECANBRABELAUTAUS

    global average

    3%

    global average

    1%

    Very and somewhat condent Not at all condent

    Percentage of managers condent in companys growth prospects for the coming year

    20

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    Retention IssuesDespite signs of an improving job market in many countries, nancial leadersare slightly less worried about staff retention than they were a year ago.Forty-ve percent of respondents reported being either concerned or veryconcerned about employees leaving their companies in the year ahead, downfrom 53 percent in 2009. Employers that are slow to recognize the importanceof keeping their most valuable people on board may be at risk of losing topperformers.

    Download your complimentary copy of the 2010-2011 Global FinancialEmployment Monitorfor detailed information on the hiring landscape inaccounting and nance.

    0

    20

    40

    60

    80

    USASUI UAESINNZLNEDLUXJPNITAHKGGERGBRFRACZECANBRABELAUTAUS

    global average(very and somewhat concerned)5%

    Somewhat concerned Very concerned

    Percentage of managers concerned about losing top performers

    i

    Global Financial Employment Monitor2010 - 2011

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    Job desCrIpTIons

    The following is a list of job descriptions for positions listed in the Robert Half Global Financial Salary Guide. In some cases, multiple titles are providedto reflect alternate naming conventions used in different countries.

    Page 4 ASSISTANT ACCOUNTANT (JUNIOR ACCOUNTANT/CLERK; ACCOUNTING CLERK) Verifies and posts transactions to journals, ledgers and other records. Prepares statements, invoices and vouchers. May handle

    balancing and reconciliations. May specialise in one area of the accounting function. An understanding of bookkeeping procedures anda minimum of one to two years of experience are required.

    Page 5 ACCOUNTANT AP/AR (PURCHASE LEDGER CLERK; AP CLERK; BOOKKEEPER/ASSISTANT) Reviews invoices for accuracy. Sorts documents by account name or number, and processes invoices for payment. May perform other

    clerical duties associated with accounts payable. May post transactions to journals, ledgers and other records. An understanding ofbookkeeping procedures and at least one to two years of experience are required.

    Page 5 AR CLERK Verifies and posts accounts receivable transactions to journals, ledgers and other records. Follows established procedures for

    processing receipts and cash. Sorts and files documents after posting them. May prepare bank deposits. An understanding ofbookkeeping procedures and one to two years of experience are required.

    B AP SUPERvISOROversees accounts payable recordkeeping. Supervises the recording of amounts due, verification of invoices and calculation ofdiscounts. Ensures expense coding, voucher preparation and issuance are accomplished accurately and on time. Produces variousreports for management, including an accounts payable register. Typically, two to four years of experience are required.

    B AR SUPERvISOROversees accounts receivable recordkeeping. Ensures cash receipts, claims or unpaid invoices are properly accounted for.Calculates and enters charges for interest, refunds or related items. Produces account statements or other related reports. Typically,two to four years of experience are required.

    Page 6 ACCOUNTANT GENERAL LEDGER (FINANCIAL ACCOUNTANT; FULL CHARGE/GENERAL LEDGER BOOKKEEPER) Prepares month-end general ledger close journal entries and supporting reconciliations. Performs monthly financial statement

    reporting. Drafts internal financial reports and supporting analytics for senior management. Supports special projects and processimprovement initiatives.

    Page 7 CHIEF ACCOUNTANT (SENIOR ACCOUNTANT/HEAD OF ACCOUNTING/GROUP ACCOUNTANT;GENERAL ACCOUNTANT; ACCOUNTANT)

    Manages accounting functions. Prepares reports and statistical data detailing financial results. Establishes and maintains accountingpractices to ensure data necessary for business operations is accurate and reliable. May specialise in one or more functionalaccounting areas, such as accounts receivable, accounts payable, payroll or budget. Supervises professional and/or clerical accountingemployees. Typically, a degree in accounting or business and five to eight years of experience are required.

    Page 8 CREDIT CONTROLLER (CREDIT/COLLECTIONS) Ensures the settlement of outstanding accounts according to contract terms. Reviews customers credit limits and accounts, sends

    monthly statements, issues escalation or final notice letters, and refers unpaid accounts for debt collection or legal action.

    (B)Indicates a position related to the above position for which salary ranges are displayed in this guide

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    Page 9 CREDIT MANAGER (CREDIT MANAGER/SUPERvISOR; CREDIT & COLLECTIONS MANAGER) Determines credit worthiness of clients and formulates credit and collections policies. May supervise the work of one or more of the

    following functions: credit clerk, controller or analyst. Takes appropriate action against delinquent accounts. An accounting degree ispreferred and three to five years of credit and collection experience are required in most parts of the world.

    Page PAYROLL ACCOUNTANT (PAYROLL ADMINISTRATOR/PAYROLL CLERK; PAYROLL COORDINATOR) Computes and disburses wages and salaries, deductions, taxes and other withholdings. Posts payroll data and prepares routine reports

    and/or payments to government agencies, insurance companies and other organisations. Calculates and processes special cheques,reviews and edits, and makes necessary corrections and adjustments. Typically, two to four years of payroll or related experienceis desired.

    Page PAYROLL MANAGER

    Manages the preparation, distribution and reporting processes for payroll. Oversees the calculation of wages, overtime and deductionsto ensure compliance with applicable regulations. Ensures that payments and government reports are disbursed accurately and on time.Establishes policies and procedures for payroll. Typically, three to five years of experience are required.

    Page PAYROLL SUPERvISOR Supervises computation, documentation and processing of payroll wages and deductions for employees. Coordinates the preparation

    and maintenance of disbursements, reports and statistics for government agencies and other organisations. An accounting or businessdegree and one year of relevant experience, or five years of experience, are required.

    Page 2 MANAGEMENT ACCOUNTANT (COST ACCOUNTANT; ANALYST) Plans and conducts comprehensive studies to improve the operational and financial effectiveness of the business unit. Performs

    statistical, cost and financial analysis of financial reports and data, and prepares subsequent narrative analysis for management.Develops financial reports to determine forecasts, trends and results analysis. Records, classifies and summarises financial transactionsand events in accordance with generally accepted accounting principles and international financial reporting standards. Interpretsfinancial transactions and events for economic or business decision makers.

    Page 3 CONTROLLER (FINANCIAL CONTROLLER) Supports financial management in directing budget and cost controls, financial analysis, and accounting procedures. Manages financial

    statement preparation. Organises and plans auditing schedules. Develops policy and procedure manuals for accounting departments.May file tax returns. Typically, a degree in finance or accounting and four to six years of experience are required.

    Page 4 INTERNAL AUDITORConducts audits to verify accuracy of records and compliance with standards, policies and procedures. Compiles audit findings andrecommendations to modify and improve systems and procedures. A degree in accounting or business is required, and two to four yearsof experience is desired.

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    B SENIOR INTERNAL AUDITOR

    Conducts in-depth audit projects. Reviews records for accuracy and compliance to standards. Inspects financial or operationalinformation to ensure procedures are correct. Compiles audit findings and recommends revisions to systems and procedures. Typically,a degree in accounting or business and four to six years of experience are required.

    B INTERNAL AUDIT MANAGER Manages the review and verification of records to ensure their compliance with standards, policies and procedures. Develops audit

    procedures and systems. Oversees audit findings and recommendations. Supervises internal audit staff. Typically, a degree inaccounting or business and five to eight years of experience are required.

    Page 5 COMPLIANCE OFFICER (COMPLIANCE MANAGER/RISK MANAGER) Oversees and manages compliance/risk issues within an organisation. Ensures compliance with regulatory requirements, as well as

    with internal policies and procedures.

    Page 6 TREASURER (TREASURY ANALYST; ASSISTANT TREASURER/ASSISTANT CONTROLLER) Optimises working capital, and forecasts daily cash. Develops and maintains working relationships with banks. Reduces bank charges,

    and ensures that foreign exchange and interest rate risk is managed efficiently and appropriately by employing proper treasuryproducts. Prepares annual, monthly, weekly and daily cash forecasting.

    Page 7 TAx MANAGER Establishes and executes campaigns to reduce an organisations tax debt. Adheres to all national, state, local and international tax laws.

    Manages the retention and preparation of tax records, tax returns and other required reports. Assesses the impact of an organisations

    tax liability. Oversees tax accounting staff. Typically, an accounting or business degree and five to seven years of experience arerequired.

    Page 8 FINANCE MANAGER (DIRECTOR OF ACCOUNTING; vICE PRESIDENT OF FINANCE) Analyzes financial performance against business targets and informs management and various operational groups of progress

    against the budget. Candidates usually have at least six to eight years of experience, including previous management responsibility.They also should have comprehensive knowledge of generally accepted accounting principles and international financial reportingstandards. Businesses expect a minimum of a bachelors degree in accounting but generally prefer applicants who also have earned amasters degree in business administration (MBA) or relevant certification.

    Page 9 FINANCE DIRECTOR (CHIEF FINANCIAL OFFICER)

    Manages the overall financial plans and accounting practices of an organisation. Oversees treasury, accounting, budget, tax andaudit activities for an organisation and its subsidiaries. Supervises financial and accounting system controls and standards. Ensurestimely financial and statistical reports for management and/or board use. Typically, a finance degree or advanced certification and years of experience are required.

    (B)Indicates a position related to the above position for which salary ranges are displayed in this guide

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    abouT roberT half

    Founded in 19, Robert Half is the worlds rst andlargest specialised stafng rm. Our nancial stafngdivisions include:

    ACCOUNTEMPSFor highly skilled temporary accounting, nance and

    bookkeeping professionals

    www.accountemps.com

    ROBERT HALF FINANCE & ACCOUNTINGFor experienced accounting and nance professionals ona project and permanent basis

    ROBERT HALF MANAGEMENT RESOURCESFor senior-level accounting and nance professionals ona project and interim basis

    ROBERT HALF FINANCIAL SERVICES GROUPFor high-calibre banking professionals at all levels

    www.roberthalf.com

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