Read RobertHalf2008SalaryGuide_Canada.pdf text version

2010 Salary Guide

Accounting & Finance

Table of Contents

From the Chairman Using the Salary Guide Building a Strong Team Asking the Right Interview Questions Maintaining Staff Morale Accounting and Finance Salaries Local Variances Staffing Flexibility: A Perennial Advantage Working With Robert Half International Office Directory 1 2 3 7 8 10 15 16 18 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 A focus on hiring the best people

32% 7% 11% 12%

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:

Communication None of the above Additional days off: 3% Team-building activities: 2% Monetary awards

7% 6% 9%

50%

Unexpected rewards

23%

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

a

2009

2010

% Change

Chief Financial Officer ­ Company Sales in Millions

$250+ $100 to $250 $50 to $100 $167,000 - $279,500 $130,000 - $189,750 $109,750 - $155,750 $161,250 - $279,250 $122,250 - $188,000 $102,250 - $153,000 $137,500 $121,000 $108,250 $ 98,250 $114,000 $ 95,250 $ 79,250 $ 74,500 $ $ $ $ $ $ $ $ 90,500 77,250 68,000 62,000 88,750 76,500 71,000 63,500 $224,000 $167,000 $144,250 $129,250 $157,500 $134,000 $108,500 $100,250 $126,250 $100,000 $ 87,750 $ 79,000 $124,750 $ 99,000 $ 88,500 $ 82,750 $167,750 - $266,500 $132,750 - $185,750 $114,500 - $158,500 $160,000 - $255,250 $120,250 - $178,000 $ 98,000 - $139,000 $138,250 $119,500 $104,500 $ 98,250 $115,750 $ 96,500 $ 81,500 $ 73,000 $ $ $ $ $ $ $ $ 89,750 79,750 68,000 59,500 89,500 76,750 69,000 62,000 $204,000 $158,250 $142,500 $127,750 $150,500 $129,750 $108,500 $ 99,500 $123,000 $ 98,750 $ 86,000 $ 75,750 $126,500 $ 99,750 $ 87,250 $ 81,250 -2.7% -0.4% 2.8% -5.7% -3.9% -7.1% -5.3% -3.6% -2.2% -0.7% -1.9% -1.3% 1.2% -1.3% -1.8% 0.7% -1.1% -4.1% 1.2% 0.6% -2.0% -2.1% -3.3% -2.4%

Treasurer a ­ Company Sales in Millions

$250+ $100 to $250 $50 to $100 $250+ $100 to $250 $50 to $100 Up to $50

Vice President, Financea ­ Company Sales in Millions

Controllera ­ Company Sales in Millions

$250+ $100 to $250 $50 to $100 Up to $50 $250+ $100 to $250 $50 to $100 Up to $50 $250+ $100 to $250 $50 to $100 Up to $50 $250+ $150 to $250

Assistant Controller a ­ Company Sales in Millions

Assistant Treasurer a ­ Company Sales in Millions

Tax Managera ­ Company Sales in Millions

$116,500 - $183,250 $ 95,250 - $135,250 $115,250 - $174,750 $ 93,750 - $131,250

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

Manager Senior 1 to 3 Years Up to 1 Year

­ Large Companies b

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

74,250 55,250 41,500 35,750 60,500 51,250 39,250 34,000 79,000 62,250 46,500 39,250 68,250 56,000 43,750 36,250 88,500 71,250 60,250 52,750 83,000 68,000 56,500 48,250

-

$ $ $ $ $ $ $ $

95,750 74,000 56,750 42,500 84,000 66,750 49,500 39,250

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

74,250 56,250 42,250 35,750 62,500 51,250 37,250 32,500 79,250 63,000 46,750 39,250 68,000 57,750 42,250 35,750 87,000 72,500 60,000 52,000 80,750 68,250 56,000 46,250

-

$ $ $ $ $ $ $ $

96,000 74,500 56,750 44,000 82,500 67,000 49,500 39,750

0.1% 1.2% 0.8% 1.9% 0.3% 0.2% -2.3% -1.4% 0.5% 2.5% 0.2% 0.6% -0.8% 2.1% -3.0% -0.3% -1.6% 1.1% -0.9% -1.1% -1.0% 1.1% -0.2% -3.0%

Accountant ­ Midsize/Small Companies b

Manager Senior 1 to 3 Years Up to 1 Year

Analyst ­ Large Companies b

Manager Senior 1 to 3 Years Up to 1 Year $106,250 $ 80,250 $ 60,250 $ 47,000 $ $ $ $ 91,500 72,500 55,250 44,750 $107,000 $ 83,000 $ 60,250 $ 47,500 $ $ $ $ 90,500 73,500 53,750 45,000

Analyst ­ Midsize/Small Companies b

Manager Senior 1 to 3 Years Up to 1 Year

Internal Auditor ­ Large Companies b

Manager Senior 1 to 3 Years Up to 1 Year Manager Senior 1 to 3 Years Up to 1 Year $132,000 $ 93,000 $ 79,000 $ 63,000 $116,500 $ 86,750 $ 70,750 $ 59,250 $130,000 $ 93,500 $ 78,000 $ 62,500 $116,750 $ 88,250 $ 71,000 $ 58,000

Internal Auditor ­ Midsize/Small Companies b

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 Senior 1 to 3 Years Up to 1 Year

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

86,750 73,750 62,500 54,000 81,250 67,500 55,250 49,250 65,500 46,000 36,750 33,000 54,250 43,500 35,500 31,500

-

$130,500 $100,500 $ 80,750 $ 64,500 $117,250 $ 86,750 $ 70,750 $ 60,250 $ $ $ $ $ $ $ $ 93,500 65,250 45,750 39,000 73,500 56,000 43,000 36,250

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

87,500 73,250 62,500 54,000 80,500 66,000 54,750 48,000 67,000 48,250 36,500 32,750 53,500 44,250 35,750 31,000

-

$130,750 $100,500 $ 80,750 $ 63,750 $115,250 $ 85,250 $ 70,000 $ 58,500 $ $ $ $ $ $ $ $ 94,250 63,750 45,000 39,250 70,500 56,000 43,000 36,000

0.5% -0.3% 0.0% -0.6% -1.4% -1.9% -1.0% -2.7% 1.4% 0.7% -1.2% 0.0% -2.9% 0.8% 0.3% -1.1%

IT Auditor ­ Midsize/Small Companies b

Manager Senior 1 to 3 Years Up to 1 Year Manager Senior 1 to 3 Years Up to 1 Year Manager Senior 1 to 3 Years Up to 1 Year

Credit & Collections ­ Large Companies b

Credit & Collections ­ Midsize/Small Companies b

Bookkeeper/General Accounting

Accounts Payable/Accounts Receivable Supervisor Full Charge Bookkeeper Bookkeeper/Assistant Accounting Clerk $ 46,750 - $ 66,000 $ 43,250 - $ 60,750 $ 36,250 - $ 47,500 $ 31,000 - $ 40,750 $ $ $ $ 60,000 52,250 40,750 35,000 $ $ $ $ 92,500 63,500 52,250 42,750 $ 48,000 - $ 64,000 $ 43,750 - $ 59,500 $ 36,750 - $ 49,250 $ 31,750 - $ 42,500 $ $ $ $ 65,250 53,250 42,250 35,000 $ $ $ $ 92,000 64,750 53,250 43,500 -0.7% -0.7% 2.7% 3.5% 3.1% 1.9% 2.7% 1.0%

Payroll

Manager Supervisor Coordinator Administrator

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

Manager a Supervisor a Senior 1 to 3 Years Up to 1 Year

­ Large Firms c

$ 88,000 - $128,500 $ 73,750 - $ 91,000 $ 63,500 - $ 78,000 $ 52,250 - $ 62,750 $ 44,750 - $ 50,750

$ 85,250 - $124,250 $ 72,250 - $ 91,000 $ 62,750 - $ 77,500 $ 51,000 - $ 63,750 $ 41,500 - $ 49,250

-3.2% -0.9% -0.9% -0.2% -5.0%

Public Accountant ­ Midsize/Small Firms c

Manager a Supervisor a Senior 1 to 3 Years Up to 1 Year $ 77,000 - $106,000 $ 66,000 - $ 83,750 $ 55,500 - $ 68,000 $ 43,750 - $ 55,750 $ 37,500 - $ 46,500

­ Large Firms c

$ 77,250 - $108,250 $ 64,750 - $ 81,750 $ 55,750 - $ 68,500 $ 42,250 - $ 55,250 $ 37,000 - $ 46,000

1.4% -2.2% 0.6% -2.0% -1.2%

Public Tax Accountant

International a Manager a Senior 1 to 3 Years

$125,000 - $192,000 $ 90,000 - $138,500 $ 72,750 - $ 92,500 $ 58,250 - $ 73,500

$124,500 - $189,000 $ 91,750 - $140,500 $ 70,500 - $ 92,250 $ 58,750 - $ 74,000

-1.1% 1.6% -1.5% 0.8%

Public Tax Accountant ­ Midsize/Small Firms c

Manager a Senior a 1 to 3 Years $ 84,750 - $127,500 $ 67,500 - $ 89,000 $ 53,250 - $ 68,250 $ 85,000 - $124,750 $ 66,750 - $ 85,000 $ 52,500 - $ 67,500 -1.2% -3.0% -1.2%

Banking/Financial Services

Title/Experience 2009 2010 % Change

Banking

Commercial Lender 5+ Years Commercial Lender 3 to 5 Years Commercial Lender 1 to 3 Years Commercial Credit Analyst 3+ Years Commercial Credit Analyst 1 to 3 Years Personal Banker 3+ Years Personal Banker 1 to 3 Years Loan Administrator Mortgage Originator d $ 73,000 - $ 98,750 $ 65,500 - $ 85,750 $ 56,250 - $ 65,500 $ 65,500 - $ 84,750 $ 50,000 - $ 65,500 $ 49,250 - $ 62,750 $ 32,000 - $ 48,000 $ 37,250 - $ 58,500 $ 37,500 - $ 57,000 $ 72,500 - $ 99,750 $ 65,750 - $ 86,250 $ 56,500 - $ 65,750 $ 65,250 - $ 84,500 $ 50,250 - $ 65,250 $ 48,750 - $ 62,250 $ 30,500 - $ 49,500 $ 37,250 - $ 59,000 $ 38,000 - $ 57,500 0.3% 0.5% 0.4% -0.3% 0.0% -0.9% 0.0% 0.5% 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 Mortgage Underwriter Mortgage Closer Operations Manager Financial Analyst Corporate Finance Analyst Private Banker Business Analyst Risk Manager Operations Processor/Assistant Operations Director $ 36,750 - $ 57,750 $ 42,250 - $ 59,750 $ 35,750 - $ 58,250 $ 51,500 - $ 88,750 $ 60,750 - $ 89,000 $ 70,250 - $ 93,500 $ 56,000 - $ 80,000 $ 42,000 - $ 88,750 $ 84,250 - $102,750 $ 32,500 - $ 47,000 $ 84,250 - $140,500 $ 37,500 - $ 58,250 $ 42,750 - $ 60,250 $ 36,500 - $ 58,500 $ 51,500 - $ 89,000 $ 61,000 - $ 88,750 $ 70,500 - $ 93,500 $ 56,250 - $ 80,250 $ 42,750 - $ 89,250 $ 85,750 - $107,000 $ 32,500 - $ 46,750 $ 85,250 - $142,000 1.3% 1.0% 1.1% 0.2% 0.0% 0.2% 0.4% 1.0% 3.1% -0.3% 1.1%

Financial Services

Portfolio Administrator Portfolio Manager Sales/Trader Assistant Margin/Dividend Clerk Stock Record/Transfer Specialist Trust Accountant Research Analyst Investment Analyst Investment Accountant Mutual Fund Accountant Risk Analyst Compliance Analyst Compliance Manager Derivative Analyst Fixed Income Analyst Hedge Fund Accountant Performance Analyst Profit & Loss Analyst Investment Banking Associate Client Manager Client Associate Pension Administrator Quantitative Analyst Treasury Analyst/Specialist Insurance Underwriter $ 42,000 - $ 60,750 $ 84,250 - $112,500 $ 37,500 - $ 53,250 $ 42,000 - $ 56,250 $ 32,750 - $ 43,000 $ 32,500 - $ 46,750 $ 64,000 - $ 93,000 $ 52,500 - $ 86,000 $ 51,250 - $ 78,750 $ 35,500 - $ 60,750 $ 65,500 - $ 93,500 $ 62,250 - $ 89,000 $ 89,500 - $125,000 $ 60,750 - $ 98,250 $ 60,250 - $ 98,500 $ 42,000 - $102,750 $ 56,000 - $ 79,500 $ 46,750 - $ 79,250 $ 68,000 - $110,000 $ 56,000 - $ 84,250 $ 42,000 - $ 55,750 $ 32,750 - $ 56,250 $ 70,250 - $103,000 $ 46,750 - $ 74,750 $ 41,500 - $ 60,750 $ 41,750 - $ 60,750 $ 84,250 - $111,750 $ 35,250 - $ 52,000 $ 37,250 - $ 53,250 $ 42,000 - $ 55,750 $ 42,000 - $ 55,750 $ 32,750 - $ 42,750 $ 32,500 - $ 47,250 $ 64,500 - $ 92,250 $ 52,750 - $ 86,500 $ 51,500 - $ 79,000 $ 35,500 - $ 61,000 $ 67,250 - $ 95,750 $ 63,500 - $ 91,750 $ 93,000 - $128,000 $ 60,500 - $ 98,000 $ 60,000 - $ 98,250 $ 42,250 - $103,250 $ 56,250 - $ 79,750 $ 46,750 - $ 80,250 $ 65,500 - $112,500 $ 55,750 - $ 83,750 $ 41,750 - $ 55,500 $ 32,750 - $ 55,750 $ 70,250 - $101,750 $ 46,500 - $ 74,500 $ 41,250 - $ 60,000 -0.2% -0.4% 0.6% -0.3% -0.5% -0.5% -0.3% 0.6% -0.2% 0.5% 0.4% 0.3% 2.5% 2.6% 3.0% -0.3% -0.3% 0.5% 0.4% 0.8% 0.0% -0.5% -0.5% -0.6% -0.7% -0.4% -1.0%

Trade Settlement/Reconciliation Specialist $ 35,250 - $ 51,500

Shareholder/Client Service Representative $ 42,250 - $ 56,000

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 Calgary Suburban Edmonton 105.2 104.2 102.3 99.1 103.7 94.9

Manitoba

Winnipeg 94.1 96.9 102.0 106.4

Québec

Montréal Québec City 102.9 89.2 93.2 91.9

Ontario

Kitchener-Waterloo Ottawa Toronto

British Columbia

Fraser Valley Vancouver Victoria

Saskatchewan

Regina Saskatoon

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 ONTARIO

Winnipeg. . . . . . . . . . (204) 957-5400 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 ARIZONA

Birmingham . . . . . . . . (205) 969-1911 Mesa . . . . . . . . . . . . . (480) 834-0200 Phoenix . . . . . . . . . . . (602) 224-0119 Phoenix ­ West . . . . (602) 944-4733 Tucson . . . . . . . . . . . . (520) 584-3480

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

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 IDAHO

Honolulu . . . . . . . . . . (808) 531-8056 Boise . . . . . . . . . . . . . (208) 336-9220

ILLINOIS

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

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

ARKANSAS

CONNECTICuT

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

Danbury . . . . . . . . . . . (203) 797-9409 Hartford . . . . . . . . . . . (860) 278-7170 New Haven . . . . . . . . (203) 562-9262 Shelton . . . . . . . . . . . (203) 929-2600 Stamford . . . . . . . . . . (203) 324-3399

Fishers . . . . . . . . . . . . (317) 842-1002 Fort Wayne . . . . . . . . (260) 489-9425 Indianapolis ­ Downtown . . . . . . . (317) 638-8367 Indianapolis ­ West . (317) 872-2030 Merrillville. . . . . . . . . . (219) 736-0830

IOWA

DELAWARE

Wilmington . . . . . . . . (302) 252-3162

DISTRICT OF COLuMBIA FLORIDA

Cedar Rapids . . . . . . (319) 366-7863 Davenport . . . . . . . . . (563) 359-3995 Des Moines . . . . . . . . (515) 282-8367 West Des Moines. . . (515) 226-1700

Washington. . . . . . . . (202) 626-0120 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

KANSAS

Overland Park . . . . . . (913) 451-7600

KENTuCKY LOuISIANA MAINE

Lexington . . . . . . . . . . (859) 296-6519 Louisville . . . . . . . . . . (502) 394-0300 New Orleans. . . . . . . (504) 529-9747 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

NEW YORK

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

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

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

NORTH CAROLINA

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

Chapel Hill. . . . . . . . . (919) 489-9109 Charlotte . . . . . . . . . . (704) 339-0550 Charlotte ­ South . . . (704) 341-1065 Greensboro. . . . . . . . (336) 668-2996 Raleigh. . . . . . . . . . . . (919) 787-8226

OHIO

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

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 OREGON

NEBRASKA NEVADA

Omaha . . . . . . . . . . . . (402) 384-8300 Las Vegas . . . . . . . . . (702) 415-2000 Reno. . . . . . . . . . . . . . (775) 828-0969

Oklahoma City . . . . . (405) 236-0880 Tulsa. . . . . . . . . . . . . . (918) 493-5775 Beaverton . . . . . . . . . (503) 244-9311 Eugene. . . . . . . . . . . . (541) 345-9930 Portland . . . . . . . . . . . (503) 222-9778

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

NEW HAMPSHIRE

Manchester . . . . . . . . (603) 641-9400 Nashua. . . . . . . . . . . . (603) 889-2690 Portsmouth . . . . . . . . (603) 436-1500

PENNSYLVANIA

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

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

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

RHODE ISLAND

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

Providence . . . . . . . . (401) 274-8700

WISCONSIN

NEW MEXICO

SOuTH CAROLINA

Albuquerque . . . . . . . (505) 884-4557 Las Cruces . . . . . . . . (575) 527-4420

Charleston. . . . . . . . . (843) 720-9240 Columbia . . . . . . . . . . (803) 252-2555 Greenville . . . . . . . . . (864) 232-4253 Spartanburg . . . . . . . (864) 582-3790

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

Brisbane . . . . . . 01 1-61-7-3039-4202 Chatswood . . . . 01 1-61-2-9241-6255 Melbourne . . . . . 01 1-61-3-9691-3631 Mount Waverley. . . . . 01 1-61-3-9239-8100 Parramatta . . . . . 01 1-61-2-8833-4500 Perth . . . . . . . . . 01 1-61-8-9214-3865 Sydney. . . . . . . . 01 1-61-2-9241-6255

AuSTRALIA

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

SINGAPORE SPAIN

Singapore . . . . . . .011-65-6533-7778 Madrid . . . . . . . . 011-34-91-417-1268

SWITZERLAND

Zurich. . . . . . . . 011-41-43-344-76-00

GERMANY

AuSTRIA

Vienna . . . . . . . . 01 1-43-1-5-33-74-79

BELGIuM

Antwerp . . . . . . . Brussels. . . . . . . Charleroi . . . . . . Ghent. . . . . . . . . GrootBijgaarden . . . Hasselt. . . . . . . . Liège . . . . . . . . . Roeselare . . . . . Wavre. . . . . . . . . Zaventem. . . . . .

01 1-32-3-257-22-22 01 1-32-2-646-55-80 01 1-32-71-30-90-40 01 1-32-9-224-04-02 01 1-32-2-481-75-75 01 1-32-11-24-79-79 01 1-32-4-225-52-52 01 1-32-51-23-13-13 01 1-32-10-49-59-59 01 1-32-2-712-96-96

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

uNITED ARAB EMIRATES uNITED KINGDOM

Dubai . . . . . . . . . .011-971-4382-6700 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

IRELAND ITALY

Dublin. . . . . . . . . 011-353-1-470-7900 Genoa . . . . . . .011-39-010-449-0020 Milan. . . . . . . . .011-39-02-62711-411 Rome . . . . . . . . . 011-39-06-8537-511 Turin . . . . . . . . .011-39-011-5684-261

BRAZIL CHINA

Rio de Janeiro . .01 1-55-21-2546-9935 São Paulo . . . .01 1-55-11-3382-0100 Hong Kong (SAR) . . . . . . . . . . . . . .01 1-852-3653-7300

JAPAN

Osaka. . . . . . . . . 011-81-6-4560-5522 Tokyo . . . . . . . . . 011-81-3-5219-6633

LuXEMBOuRG

CZECH REPuBLIC FRANCE

Aix-enProvence . . Lille. . . . . . . . . Lyon . . . . . . . . Massy. . . . . . .

Luxembourg. . . . 011-352-26-73-06-1

Prague . . . . . . 011-420-296-338-633

THE NETHERLANDS

01 1-33-4-88-71-88-47 01 1-33-3-59-08-36-36 01 1-33-4-72-76-35-35 01 1-33-1-69-53-91-80

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

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

Information

24 pages

Report File (DMCA)

Our content is added by our users. We aim to remove reported files within 1 working day. Please use this link to notify us:

Report this file as copyright or inappropriate

575696