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Below market that's for sure
The recommended range in a typical LCOL in 2025 was ~$110k-$160k. However, the title “director” at CLA is equivalent to a manager in other firms. So it depends on what you’re asking about specifically. Additionally, that pay band factors in so called “experienced managers/directors” as a separate category since CLA doesn’t have a senior manager position. So less experienced managers/directors are ~$110k-$140k while experienced ones can get up to $160k, recommended. Some do earn more, but it depends on the individual and the circumstances.