- National median: $81,680/yr (BLS OES May 2024, SOC 13-2011 — Accountants and Auditors). P25–P75: $64,660–$106,450; mean $93,520; top 10% exceed $141,420. 1,448,290 employed.
- CPA premium runs 10–20% over non-CPA at the median, widens at manager+ where partner-track public accounting and CFO roles functionally require it. AICPA's 150-hour rule applies in all 51 jurisdictions.
- Career paths diverge sharply by year 6: public-accounting senior → manager → partner ($350K–$1M+) vs industry corporate-accountant → controller → CFO ($180K–$400K) vs government IRS/state DOR (capped GS-13/14, strong pension).
- Real wage leaders: NY ($94,379 real), DC ($93,060), NJ ($93,023). Nominal leaders DC/NY/NJ at $103,030/$101,780/$101,340 reflect Big-4 metro density.
- Busy-season overtime is rolled into BLS — January–April hours plus year-end bonus push P90 above $140K in Big-4-heavy markets. Industry hours flatter, P90 ceiling lower.
Where the spread is.
The same job, fifty-one wages.
Sorted by real P50 descending. Real wage is the BLS nominal P50 divided by the state's BEA RPP — the dollar that buys the same basket as the national average. Each row links to the full state page.
| Rank | ST | State | Real P50 | Nom. P50 | Distribution P10–P90 | RPP | Emp |
|---|---|---|---|---|---|---|---|
| 01 | NY | New York | $94,379▼7% | $101,780 | 107.8 | 112K | |
| 02 | DC | District of Columbia | $93,060▼10% | $103,030 | 110.7 | 10K | |
| 03 | NJ | New Jersey | $93,023▼8% | $101,340 | 108.9 | 44K | |
| 04 | MA | Massachusetts | $89,696▼7% | $96,580 | 107.7 | 46K | |
| 05 | WA | Washington | $88,751▼8% | $96,180 | 108.4 | 37K | |
| 06 | CO | Colorado | $88,389▼2% | $90,030 | 101.9 | 36K | |
| 07 | RI | Rhode Island | $88,218▼2% | $90,040 | 102.1 | 6K | |
| 08 | SD | South Dakota | $87,704▲13% | $77,310 | 88.1 | 6K | |
| · · · · · 38 states omitted · · · · · | |||||||
| 47 | FL | Florida | $75,717▼4% | $78,470 | 103.6 | 91K | |
| 48 | MS | Mississippi | $73,935▲15% | $64,170 | 86.8 | 7K | |
| 49 | AR | Arkansas | $73,932▲15% | $64,180 | 86.8 | 8K | |
| 50 | ID | Idaho | $70,298▲8% | $64,840 | 92.2 | 6K | |
| 51 | HI | Hawaii | $61,821▼9% | $67,820 | 109.7 | 5K | |
| RPP source: BEA Regional Price Parities, 2023 release. P10–P90 from BLS OEWS May 2024. | Real P50 = Nominal P50 × (100 / RPP) | ||||||
Accountant Salary at a Glance (BLS OEWS public API v2, May 2024)
Accountants and Auditors (BLS code 13-2011) form one of the largest professional workforces in the U.S. — about 1.45 million employed, with the May 2024 OES release showing an annual median wage of $81,680 and a mean of $93,520. The middle 50% earn $64,660–$106,450; the top 10% exceed $141,420.
The single SOC code aggregates every accounting role from staff-level junior at a regional industry CFO function to senior auditor at a Big-4 firm. Real differentiation by CPA license, public-vs-industry track, specialty (audit / tax / forensic / SALT), and metro drives most of the wage spread observed in OES.
| Percentile | Annual | Hourly |
|---|---|---|
| P10 | $52,780 | $25.38 |
| P25 | $64,660 | $31.09 |
| P50 (median) | $81,680 | $39.27 |
| P75 | $106,450 | $51.18 |
| P90 | $141,420 | $67.99 |
| Mean | $93,520 | $44.96 |
BLS OES 13-2011, May 2024 release. Last synced 2026-05-05. W-2 wages only — partner-track public-accounting equity distributions and industry CFO RSU/equity are not included; high-end real comp at partner / CFO is materially above the BLS P90.
By Level: Staff to Partner / CFO
| Level | Years | Public accounting (Big 4 / national) | Industry corporate |
|---|---|---|---|
| Staff Accountant / Audit Associate | 0–2 | $60–80K | $55–75K |
| Senior Accountant / Senior Auditor | 2–5 | $80–110K | $75–105K |
| Manager / Audit Manager | 5–8 | $120–170K | $100–140K |
| Senior Manager / Director | 8–12 | $170–230K | $130–200K |
| Partner / CFO | 12+ | $350K–$1M+ | $200K–$500K base + equity |
Public leverages, industry stabilizes. Public accounting trails industry on base pay through year 5, then crosses over at manager as billable-hour leverage compounds. The partner-track ceiling is dramatically higher than industry CFO base, but the path is high-variance — only a single-digit percent of senior staff make partner. Industry pays steadier; lateral exits at senior+ are easier into FP&A, treasury, and controller roles.
By State: Real Take-Home After RPP Adjustment
Big-4 metros (NYC, SF, DC, Chicago, LA) drive the top-nominal states. After BEA Regional Price Parity (2023), the picture rearranges — high-RPP penalty erodes much of the headline lead.
Top 5 — Nominal Median (P50)
| State | P50 | RPP | Real P50 |
|---|---|---|---|
| DC | $103,030 | 110.7 | $93,060 |
| NY | $101,780 | 107.8 | $94,379 |
| NJ | $101,340 | 108.9 | $93,023 |
| MA | $96,580 | 107.7 | $89,696 |
| CA | $96,360 | 112.2 | $85,886 |
Top 5 — Real Take-Home (RPP-Adjusted)
| State | P50 | RPP | Real P50 |
|---|---|---|---|
| NY | $101,780 | 107.8 | $94,379 |
| DC | $103,030 | 110.7 | $93,060 |
| NJ | $101,340 | 108.9 | $93,023 |
| MA | $96,580 | 107.7 | $89,696 |
| WA | $96,180 | 108.4 | $88,751 |
BLS OES 13-2011 state-level + BEA RPP 2023. Real P50 = nominal P50 ÷ (RPP / 100).
Texas and the Carolinas are underrated for accountant real wage. Texas pays $80,000 median ($82,355 after BEA RPP) with no state income tax — at manager+ levels, that's a real after-tax lift of $8–18K/yr versus equivalent nominal pay in CA or NY. North Carolina, Georgia, and Ohio similarly punch above their nominal weight on a real basis. New York's nominal $101,780 compresses to $94,379 real and faces NY state + NYC city tax (3.876%) for in-city residents.
Specialty Premiums and Outlook
- Forensic accounting / fraud examination (CFE): 10–20% above all-accountant median at senior+ levels. Demand growing in litigation support and corporate-investigation contexts.
- Tax (esp. SALT and international): SALT specialists at Big 4 / regional firms see 10–20% premium; international tax 15–25%. Regulatory complexity (Pillar Two / GLOBE rules, OECD BEPS) drives ongoing demand.
- ESG attestation: fastest-growing premium specialty in 2025–2026 (mandated CSRD / ISSB reporting in many jurisdictions). Practitioners with both audit and sustainability-reporting fluency lead.
- Data + audit analytics (Alteryx, Power Query, Tableau, Python): embedded analytics fluency is a differentiator at senior+ levels and is reshaping audit-staff productivity.
- Pure data-entry bookkeeping (SOC 43-3031, separate from accountants): shrinking, automation-exposed.
BLS projects 6% growth for Accountants and Auditors through 2032 (faster than average). AI/RPA tools compress junior staff hours but expand the leverage of a single CPA; net effect at senior+ levels is leverage, not displacement.
Methodology & Data Sources
Wage data: BLS OES 13-2011 (Accountants and Auditors), May 2024 release, fetched via the BLS OEWS public API v2, May 2024. State-level: BLS OES state files. Real-wage adjustment: BEA Regional Price Parities, BEA Regional Price Parities (SARPP), 2023. CPA exam structure and pass-rate data: AICPA / NASBA. Compensation surveys cross-referenced with Robert Half Salary Guide 2025–2026 and AICPA Trends in the Supply of Accounting Graduates. Last synced: 2026-05-05. Glassdoor / Indeed self-report inflate vs BLS Employer Costs by 8–18% — when figures diverge, BLS OES is authoritative for W-2 comparison.
FAQ
- What is the national median accountant salary in 2026?
- Per BLS OES May 2024, the national annual median wage for Accountants and Auditors (SOC 13-2011) is $81,680; the mean is $93,520. Middle 50% earn $64,660–$106,450; top 10% exceed $141,420. Total employment is 1,448,290 accountants nationally — one of the largest professional occupations in the U.S.
- Does CPA license raise pay?
- BLS aggregates CPA-licensed and non-CPA pay together under SOC 13-2011. Industry surveys (AICPA, Robert Half) consistently show CPA-licensed accountants earning 10–20% above non-CPA at the median. The gap widens at manager and above where CPA is functionally required for partner-track public accounting and most controller / CFO roles. AICPA's 150-semester-hour rule applies in all 51 jurisdictions; the Uniform CPA Exam has a four-section structure (CORE + Discipline since 2024).
- Public accounting (Big 4) vs industry — which pays more long-term?
- At staff and senior level (years 1–5), public accounting trails industry corporate-accountant pay by 10–15%. Crossover happens at manager (year 5–7) when public-firm leverage compounds. By partner (year 12–15), public-accounting partners earn $350K–$1M+ at Big 4 firms; equivalent industry CFO roles run $250K–$500K base + equity. Public is the higher-variance, higher-ceiling track; industry is steadier and offers more lateral exit options.
- How much do staff vs senior vs manager accountants make?
- Typical bands (national, 2025–2026): staff accountant $55–75K (yr 1–2); senior accountant $75–105K (yr 2–5); accounting manager / audit manager $100–140K (yr 5–8); senior manager / controller $130–180K (yr 8–12); director / CFO $180–350K+ (yr 12+). Big 4 and major-metro premiums add 15–25% on top of these bands. Bonuses are concentrated at senior+ levels.
- Where do accountants earn the most after cost-of-living?
- Nominal leaders are DC ($103,030), NY ($101,780), NJ ($101,340) — concentrated around Big-4 metros (NYC, SF, DC). After BEA Regional Price Parities, the real-wage leaders are NY ($94,379), DC ($93,060), NJ ($93,023). Lower-RPP states with healthy professional-services demand (TX, NC, GA, OH) consistently rank well on real take-home for accountants.
- Is busy-season overtime included in the BLS figure?
- Yes — BLS OES uses annualized W-2 earnings, so January–April busy-season hours plus year-end bonus are rolled into the median. The high P90 in public-accounting-heavy markets ($141,420 nationally) reflects busy-season hours plus partner-track bonuses. Industry accountants typically have flatter hours and a lower P90 ceiling but more predictable totals across the year.
- Is CPA worth it given the 150-hour requirement?
- For a 30-year career in public accounting, almost always yes — the lifetime earnings differential vs non-CPA is typically $400K–$800K once partner-track roles are included. For industry-only careers, the math is closer. Costs: a 5th-year master's (MAcc / MSA) typically runs $25–60K plus a year of foregone earnings; the CPA exam itself is $1.5–3K in fees plus 300–500 hours of study. Most candidates pass within 18 months of graduation.
- What's the outlook for accountants given AI / automation?
- BLS projects 6% growth for Accountants and Auditors through 2032 (faster than average). AI/RPA tools (Alteryx, Dataiku, automated reconciliation, GenAI for footnote drafting) are compressing junior staff hours but expanding the bandwidth a single CPA can advise across — net effect at senior+ levels is leverage, not displacement. Tax controversy, advisory, forensic, and ESG-attestation roles are net-positive demand. Pure data-entry bookkeeping (separate SOC 43-3031) is shrinking.
- Government / federal accountant pay vs private?
- IRS revenue agents and federal accountants typically work the GS scale. GS-13/14 (most senior accountant-track) tops out at roughly $115–165K base + locality pay (DC locality adds ~33%). State Department of Revenue and municipal auditor pay sits below private-sector by 15–25% at most levels but offers strong defined-benefit pension that materially closes the lifetime gap.
- Forensic / tax / audit specialty premiums?
- Forensic accounting and tax controversy specialists typically command 10–20% above the all-accountant median at senior+ levels. SALT (state and local tax) and international tax specialists at Big 4 / regional firms see similar premiums. ESG attestation is the fastest-growing premium specialty in 2025–2026 (mandated CSRD/ISSB reporting in many jurisdictions). Pure audit at staff/senior level pays slightly below tax during busy season but offers more advisory pivot options.