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In the ones that have Director as the last step before Partner, I believe so. SM at Deloitte is equivalent to Director at the others.
There are outliers, of course, but in general that's the case.
SM doesn’t even mean the same thing in each country of the same Big 4 in all cases. Some have roles like Associate Director, Senior Director, Associate Partner etc. above it, while others don’t, so blanket comparisons are difficult, you really have to ask what it means at one firm in a certain country vs. another firm in a country.
Makes sense.. i was looking for SM role in EY vs PWC, in the US market, in technology / financial risk domain. Are they at the same level?