We conducted our annual employee and job-seeker survey with thousands of accounting, audit, and tax professionals across the UK, spanning both industry and professional practice. The survey explored the key factors that influence attraction and retention, including competitive salary and bonus structures, hybrid working, exposure to innovative technology, career progression, and professional development opportunities. It also examined perceptions of leadership effectiveness, wellbeing and work-life balance support, and skills development in emerging areas such as AI, automation, ESG reporting, and advisory services. Respondents were asked about work arrangements, technology adoption, compensation expectations, and overall career sentiment, providing valuable insight into the evolving talent priorities, mobility, and engagement strategies shaping the UK accounting, audit, and tax market today.

Sheridan Maine Commentary Overview – Candidate Expectations Survey UK Accounting, Audit & Tax Market

From Sheridan Maine’s perspective, the 2026 Candidate Expectations Survey confirms that talent expectations in the UK accounting, audit, and tax recruitment market have moved beyond reset into a phase of greater scrutiny and selectivity. Professionals across accounting teams, audit firms, and tax departments continue to view competitive pay, flexible or hybrid working, access to innovative technology, wellbeing support, and structured professional development as baseline requirements rather than optional benefits.

However, against a backdrop of ongoing economic pressure, rising employment costs, and continued regulatory complexity, candidates are placing increased emphasis on organisational stability, leadership quality, and long-term career security. Technology adoption in accounting, including AI, cloud accounting platforms, and digital tax systems, is now expected, but professionals are increasingly focused on employers that provide structured training and practical application, rather than simply access to tools.

Hybrid working remains embedded across the profession, while the growing complexity of advisory roles, ESG reporting, and regulatory compliance continues to drive demand for continuous learning and upskilling. Looking forward, we expect pay pressure to remain, although expectations are becoming more measured in line with economic conditions. Leadership capability, wellbeing support, and career development will continue to play a critical role in retention, while firms that fail to align these elements will face ongoing challenges in attracting and retaining high-quality talent.

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