I received an email from my KPMG recruiter about 2 hours after my final interview asking to speak with me. I assume I am getting an offer. Should I expect salary negotiation on the first call or how does this process work?

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No. Usually first call they just tell you there is an offer and they need to get back with hiring HR for details. But the recruiter would most possibly ask you what is your target

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Don’t low ball yourself. Shoot a high number otherwise you are stuck

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