近年越來越多的香港人移民到英國。在英國，會計師是一個熱門的職位，大部分的求職者會尋求進入四大會計師事務所工作的機會。本文旨在比較香港和英國四大會計師事務所的薪酬水平，以幫助那些正在考慮從香港遷移到英國的會計師們。
【各行業薪酬：醫生 | 律師 | 會計Big4 | 銀行| I-bank畢業生 | 教師 | MT | AO EO | Marketing | 地產零售IT | 管理層 | PM/BA】
英國Accounting Big 4 薪酬2023
| 稅前年薪(英鎊) | 稅後年薪(英鎊) | 對應稅後月薪(港幣) | |
| Associate 1 | £30,000 | £26,514 | 21,543 |
| Associate 2 | £34,000 | £29,714 | 24,143 |
| Senior Associate 1 | £40,000 | £34,514 | 28,043 |
| Senior Associate 2 | £50,000 | £42,514 | 34,543 |
| Senior Associate 3 | £53,000 | £44,368 | 36,049 |
| Manager 1 | £55,000 | £45,568 | 37,024 |
| Senior Manager 1 | £65,000 | £51,568 | 41,899 |
| Director 1 | £100,000 | £72,568 | 58,962 |
香港Accounting Big 4 2023
| 稅前年薪(港幣) | 稅前年薪(港幣) | 稅後年薪(港幣) | |
| Associate 1 | 228,000 | 19,000 | 18,717 |
| Associate 2 | 264,000 | 22,000 | 21,363 |
| Senior Associate 1 | 360,000 | 30,000 | 28,355 |
| Senior Associate 2 | 480,000 | 40,000 | 36,655 |
| Senior Associate 3 | 540,000 | 45,000 | 40,805 |
| Manager 1 | 600,000 | 50,000 | 44,955 |
| Senior Manager 1 | 960,000 | 80,000 | 69,855 |
| Director 1 | 1,200,000 | 100,000 | 86,455 |
英國 vs 香港
| 稅後月薪(港幣) | 英國 | 香港 | 香港 vs 英國 |
| Associate 1 | 21,543 | 18,717 | -13.1% |
| Associate 2 | 24,143 | 21,363 | -11.5% |
| Senior Associate 1 | 28,043 | 28,355 | 1.1% |
| Senior Associate 2 | 34,543 | 36,655 | 6.1% |
| Senior Associate 3 | 36,049 | 40,805 | 13.2% |
| Manager 1 | 37,024 | 44,955 | 21.4% |
| Senior Manager 1 | 41,899 | 69,855 | 66.7% |
| Director 1 | 58,962 | 86,455 | 46.6% |
可見，減除稅後，頭2年在英國Big 4的薪酬是比香港高少少，不過做到第三年Senior Associate開始，香港的人工比起英國的人工就會越來越多。
Appendix
假設以個人身份在英國和香港報稅
| Band | Taxable income | Tax rate |
| Personal Allowance | Up to £12,570 | 0 |
| Basic rate | £12,571 to £50,270 | 0 |
| Higher rate | £50,271 to £125,140 | 0 |
| Additional rate | over £125,140 | 0 |
| Taxable income | Tax rate |
| Personal Allowance | HKD 138,000 |
| First HKD 50,000 | 2% |
| HKD 50,001 – 100,000 | 6% |
| HKD 100,001 – 150,000 | 10% |
| HKD 150,001 – 200,000 | 14% |
| Over 201,000 | 17% |
有香港QP/HKICPA，去到英國可以繼續做會計師嗎?
只要在香港考取所有HKICPA裡面的科目，和累積最少3年會計實戰工作經驗，和沒有不利的紀律處分，便可以申請ACCA。也可以申請另一個機構的ICAEW。
有ACCA，可以來香港得到HKICPA/QP嗎？
比較困難一點，完成所有ACCA科目後，需要完成新QP的Capstone，或者以往QP的期末考試FE，並且在HKICPA授權的雇主或主管有3年或以上會計相關的工作經驗。
【各行業薪酬：醫生 | 律師 | 會計Big4 | 銀行| I-bank畢業生 | 教師 | MT | AO EO | Marketing | 地產零售IT | 管理層 | PM/BA】
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