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At PWC, is Director an executive level or is that senior manager? What are the non-partners/principals called?

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Senior Manager and director are the same thing from my understanding. Just a different word. Senior managers are in audit, not advisory

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Managing director would be the non partner equivalent

Director is one level above manager

P1: does PWC have "Senior managers"?

In advisory it's associate, senior associate, manager, director and then managing director or partner/principal. Managing director are essentially non-equity partners. We don't have senior managers but correct that other lines of service do (assurance and tax).

And just to keep things simple, PwC in Australia DOES have SM's between manager and director

SM and D are equivalent in this case.

US Advisory doesn't distinguish between manager and senior manager. It goes from manager to director. The assurance practice and other member firms have a senior manager position.

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