Professionals in public accounting are expected to see the biggest increases in average starting salaries next year as accounting firms compete with private industry for top applicants. Managers and directors at large public accounting firms (more than $250 million in annual sales) will see average starting salaries rise 4.1 percent, to the range of $78,500 to $116,500. Entry-level accountants at midsized public accounting firms ($25 to $250 million in annual sales) can expect base compensation of $32,000 to $38,500, a 3.7 percent increase over last year. Senior accountants at small public accounting firms (up to $25 million in annual sales) can anticipate a 3.5 percent increase in average starting salaries, to the range of $41,750 to $53,750.