If you apply to a different firm just for the pay bump but stay in the same service line, what do you say when they ask why you are leaving your old company? Im assuming you can’t mention money right?

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I said I was doing work that I wasn’t fairly compensated for in my interview. Got pay bump and title bump.

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That being said, try not to make it all about the $. Try to add something else that would not make you look like you’re purely after the money (even if that’s your only goal).

big4 typically have specialties on certain markets per region. For instance in the Northeast, PwC is strong in financial services, KPMG in insurance, etc. so say something along the lines of “I had an insurance client which I enjoyed and I wanted more experience in it and I know that this KPMG office offers more of those clients”. Or say something like your favorite managers left your firm and you’re seeking a new team that has a strong and tight-knit group.

Don’t outright lie but you can and you should embellish your responses. Make them hear what they want to hear.

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Culture, client-base, maybe structural differences of the group

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Framing should be stated in the positive. It’s not that you don’t like the culture but you like the new one more. Or whatever it is that you like more about the new firm.

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I say I’m paid under market but I also need to know my numbers.

Just say you're looking for new growth opportunities. That's always the default.

Culture, tech and yes mention money

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