Updated
PERM occupation, SOC 13-2011.00, #13 of 1,410 by filings
Accountants and Auditors
- Biggest sponsor
- Ernst & Young U.S. LLP · 12% of its filings
- Busiest state
- CA · 26% of its filings
- Major group
- Business and financial · SOC 13
Weighing an offer for this job?
Where it falls among certified offers, and the four wage levels DOL sets for it by area.
Median wage
$90,979
all PERM $103,272
Filings
3,686
#13 of 1,410
Approval
97.6%
field 96.8%
Median days
480
3 slower than the field
What it pays
Where its median offer sits among every occupation, then the whole ladder of certified offers by year and by state.
Median offered wage
$90,979above 65%
Approval rate
97.6%ahead of 61%
Median days to decision
480 daysahead of 39%
Each bar counts occupations at that value. More
- 5th to 95th
- 25th to 75th
- Median
- 10th and 90th
FY2024
$81,000 median · 119 certified cases
FY2025
$90,771 median · 1,809 certified cases
FY2026
$91,031 median · 1,526 certified cases
- 10th
- $56,302
- +10.8% since FY2024
- Median
- $91,031
- +12.4% since FY2024
- 90th
- $142,646
- +8.4% since FY2024
- 95th
- $155,000
- +1.8% since FY2024
These years are not measuring the same group of filings. The count moves by 15.2 times between the largest year and the smallest, so a change in the ladder is at least partly a change in which employers filed rather than a change in what the work pays. Read the shape, not the difference.
| Fiscal year | Cases | 5th | 10th | 25th | Median | 75th | 90th | 95th |
|---|---|---|---|---|---|---|---|---|
| FY2024 | 119 | $48,230 | $50,802 | $64,936 | $81,000 | $107,348 | $131,565 | $152,300 |
| FY2025 | 1,809 | $50,606 | $54,974 | $66,600 | $90,771 | $115,000 | $138,000 | $155,600 |
| FY2026 | 1,526 | $53,133 | $56,302 | $68,180 | $91,031 | $119,000 | $142,646 | $155,000 |
A median answers whether pay moved. More
- 5th to 95th
- 25th to 75th
- Median
- 10th and 90th
CA
$95,202 median · 911 certified cases
NY
$114,046 median · 453 certified cases
TX
$76,575 median · 353 certified cases
| State | Cases | 5th | 10th | 25th | Median | 75th | 90th | 95th |
|---|---|---|---|---|---|---|---|---|
| CA | 911 | $57,376 | $57,949 | $72,142 | $95,202 | $132,894 | $144,005 | $160,120 |
| NY | 453 | $67,000 | $67,912 | $87,942 | $114,046 | $137,114 | $161,630 | $181,277 |
| TX | 353 | $55,082 | $55,786 | $60,000 | $76,575 | $106,475 | $121,957 | $140,000 |
One SOC code, one federal process, and a wage range that moves with the state. More
Who files it
The sponsors and firms with the most PERM filings under this code, the places the work sits, and who the workers were.
Sponsors filing it
- Ernst & Young U.S. LLP 456 filings · 99.6% approved
- Deloitte Tax LLP 142 filings · 100.0% approved
- PricewaterhouseCoopers LLP 108 filings · 83.0% approved
- KPMG LLP 70 filings · 100.0% approved
- Grant Thornton LLP 68 filings · 100.0% approved
- BDO USA, P.C. (FKA BDO USA, LLP) 44 filings · 100.0% approved
How this is counted
The employers with the most applications under this code. 888 of 3,686 filings, 24% of the total.
Firms filing it
- EY Law LLP 476 filings · 99.6% approved
- Fragomen, Del Rey, Bernsen & Loewy LLP 378 filings · 99.7% approved
- Vialto Partners LLP formerly PwC Law LLP 151 filings · 85.0% approved
- Berry Appleman & Leiden LLP 121 filings · 100.0% approved
- Seyfarth Shaw LLP 112 filings · 100.0% approved
- Ogletree, Deakins, Nash, Smoak & Stewart, PC 70 filings · 100.0% approved
How this is counted
The law firms named on the most applications under this code. 1,308 of 3,686 filings, 35% of the total.
Where the jobs are
- California 975
- New York 485
- Texas 376
- Illinois 250
- Florida 211
- New Jersey 172
How this is counted
The worksite state on the application, which is where the job is and not where the company is headquartered. Volume by state across everyone is on the state map. These 6 states cover 2,469 of 3,686 filings.
Where the work is
- New York, NY 393
- Los Angeles, CA 187
- Chicago, IL 178
- San Francisco, CA 156
- San Jose, CA 133
- Dallas, TX 100
How this is counted
The worksite city on the application, which is where the job is. These 6 cities cover 1,147 of 3,686 filings.
- Every sponsor that files it, by state, approval rate, offered wage and time to a decision
- Every filing for it, PERM, wage requests and H-1B, case by case
Newspapers it advertised in
- 389 cases
The New York Times
- 274 cases
Los Angeles Times
- 250 cases
San Francisco Chronicle
- 166 cases
The Dallas Morning News
- 161 cases
The Washington Post
- 156 cases
Chicago Tribune
How this is counted
The newspaper or professional journal named for each case's two print ads, one count per paper per case, however the filer spelled it.
Additional steps it used
- 3,376 cases
Job search websites
- 2,289 cases
Local or ethnic newspapers
- 1,863 cases
The employer's website
- 1,296 cases
Employee referral programs
- 990 cases
Radio or TV ads
- 391 cases
Trade or professional organizations
How this is counted
The steps a professional job needs beyond the job order and the ads, by the number of cases that name each.
How long before filing it began
- 0.0%
Under 30 days
- 0.2%
30 to 59 days
- 29%
60 to 89 days
- 27%
90 to 119 days
- 18%
120 to 149 days
- 25%
150 to 180 days
- 0.4%
Over 180 days
How this is counted
Days from the first recruitment step to the filing. 20 C.F.R. § 656.17(e) puts the job order and ads 30 to 180 days before filing.
Who filled these jobs, FY2016 to FY2023
From DOL's old form; the form in use since mid-2023 doesn't carry them. Top six of each.
Country of citizenship
- China 16
- India 10
- Philippines 6
- Canada 4
- Ireland 3
- South Korea 3
Worker's education
- Master's 40
- Bachelor's 27
- Associate's 2
- Other 2
Visa held when filed
- H-1B 35
- F-1 12
- L-1 10
- TN 4
- J-1 1
- NOT IN USA 1
Schools
- BENTLEY UNIVERSITY 2
- NEW YORK UNIVERSITY 2
- THE UNIVERSITY OF TEXAS AT DALLAS 2
- UNIVERSITY OF LA VERNE 2
- UNIVERSITY OF SANTO TOMAS 2
- UNIVERSITY OF SOUTHERN CALIFORNIA 2
Fields of study
- ACCOUNTING 24
- BUSINESS ADMINISTRATION 14
- ACCOUNTANCY 6
- FINANCIAL ENGINEERING 2
- MANAGEMENT 2
- PROFESSIONAL ACCOUNTANCY 2
The job itself
What O*NET says the work is, what the market pays it by BLS's survey, its outlook, and DOL's wage levels year by year.
- United States1,449,500 jobs
- New York-Newark-Jersey City, NY-NJNew York
- Los Angeles-Long Beach-Anaheim, CALos Angeles
- Chicago-Naperville-Elgin, IL-INChicago
- San Francisco-Oakland-Fremont, CASan Francisco
- San Jose-Sunnyvale-Santa Clara, CASan Jose
- middle half of pay (BLS)
- median
- 10th to 90th percentile
- DOL's Levels I to IV, left to right
- median PERM offer
| Area | BLS median | Level I | Level II | Level III | Level IV |
|---|---|---|---|---|---|
| United States | $83,680 | ||||
| New York-Newark-Jersey City, NY-NJ | $105,650 | $75,046 | $97,053 | $119,059 | $141,066 |
| Los Angeles-Long Beach-Anaheim, CA | $94,360 | $64,314 | $81,931 | $99,570 | $117,187 |
| Chicago-Naperville-Elgin, IL-IN | $82,360 | $62,920 | $77,376 | $91,853 | $106,309 |
| San Francisco-Oakland-Fremont, CA | $110,730 | $78,146 | $99,362 | $120,557 | $141,773 |
| San Jose-Sunnyvale-Santa Clara, CA | $121,700 | $83,429 | $105,872 | $128,294 | $150,738 |
How these figures fit together
BLS surveys employers on what they pay everyone in a job; DOL builds its four levels from the same survey a year later (the July 2026 wage year uses BLS's May 2025 estimates). DOL publishes levels by area, not nationally, so the United States line has none. Levels are hourly in DOL's tables; here they're shown a year at 2,080 hours, as DOL computes them. The metros are the ones holding the most of this job's PERM filings, placed by Census's county files.
The block is the middle half of what employers report paying everyone in this job, citizen or not; the ticks under it are DOL's four prevailing wage levels for that metro, the floors a PERM or H-1B offer is held to. More
DOL's levels for this job in New York-Newark-Jersey City, NY-NJ, year by year
Each July DOL resets the four levels from BLS's newest survey. A determination keeps the figures of the year it was issued in.
| Wage year | Level I | Level II | Level III | Level IV |
|---|---|---|---|---|
| 2026-27 | $75,046 | $97,053 | $119,059 | $141,066 |
| 2025-26 | $73,070 | $97,406 | $121,722 | $146,058 |
| 2024-25 | $71,136 | $94,973 | $118,810 | $142,646 |
| 2023-24 | $67,912 | $90,979 | $114,046 | $137,114 |
| 2022-23 | $66,310 | $87,942 | $109,574 | $131,206 |
| 2021-22 | $64,584 | $85,155 | $105,706 | $126,277 |
What the job is
Examine, analyze, and interpret accounting records to prepare financial statements, give advice, or audit and evaluate statements prepared by others. Install or advise on systems of recording costs or other financial and budgetary data.
- Preparation
- Considerable Preparation Needed
- O*NET Job Zone 4
- DOL's education basis
- Bachelor's degree
- Wage year 2026-27, on DOL's Appendix A list
- Jobs, 2025 to 2035
- +5.0%
- About 115,300 openings a year (BLS)
- Typical entry
- Bachelor's degree
- BLS
Bright Outlook O*NET OnLine lists this job for rapid growth and numerous job openings.
The work, most important first
- Prepare, examine, or analyze accounting records, financial statements, or other financial reports to assess accuracy, completeness, and conformance to reporting and procedural standards.
- Process invoices for payment.
- Review accounts for discrepancies and reconcile differences.
- Compute taxes owed and prepare tax returns, ensuring compliance with payment, reporting, or other tax requirements.
- Prepare adjusting journal entries.
- Inspect account books and accounting systems for efficiency, effectiveness, and use of accepted accounting procedures to record transactions.
Titles people use for it
Accountant, Auditor, CPA (Certified Public Accountant), Internal Auditor, Accounting Officer, Audit Partner, Cost Accountant, Financial Auditor.
Related jobs: Bookkeeping, Accounting, and Auditing Clerks, Financial Examiners, Treasurers and Controllers, Tax Preparers, Financial Managers, Budget Analysts.
This section includes information from the O*NET 31.0 Database and O*NET OnLine by the U.S. Department of Labor, Employment and Training Administration (USDOL/ETA), used under the CC BY 4.0 license. O*NET® is a trademark of USDOL/ETA. PERM Tracker has modified some of this information (the shares are rounded and only the top tasks are shown); what changed. USDOL/ETA has not approved, endorsed, or tested these modifications.
Against other jobs
Where this sits in the ranking
Ranked 13 of 1,410 by volume: 12 filed at least as many filings, and 1,397 filed no more.
- Just above
- Computer and Information Systems Managers 3,717 filings
- Just below
- Electronics Engineers, Except Computer 3,555 filings
Other business and financial roles
Occupations sharing this one's SOC major group, which is carried in the first two digits of the code. More
Occupations sharing this one's SOC major group, which is carried in the first two digits of the code. Wages inside a group still swing hard, because the group holds every seniority level and every metro.
- #19 Financial and Investment Analysts 2,800 filings · 46 denied
- #4 Project Management Specialists 8,526 filings · 102 denied
- #26 Management Analysts 2,468 filings · 43 denied
- #28 Market Research Analysts and Marketing Specialists 2,424 filings · 72 denied
- #34 Financial Quantitative Analysts 2,150 filings · 11 denied
- #52 132011.01, Accountants 1,207 filings · 55 denied
The same job on H-1B
59,976 certified H-1B labor condition applications for this occupation since FY2020, offering a median of $85,280 a year; the middle half ran $68,000 to $111,500. By state and year in the salary explorer.
Notes on these numbers
Reading the wage
A floor, not a salary survey: every level and metro mixed. DOL's four wage levels for this job, by area.
What the median is
The median wage employers committed to in federal filings for this occupation. It mixes every experience level and every metro, and it's a floor: the employer must offer at least the prevailing wage DOL determines for the occupation, level and county. Across all PERM filings the middle half of offered wages runs $45,178 to $141,357, so a figure inside that band is unremarkable whichever occupation it belongs to. The levels page reads DOL's OFLC wage search live.
What these numbers don't say
4 notes
- The code is the identity
- This one is SOC 13-2011.00. Two SOC codes can carry the same job title, so a title that looks duplicated on the ranking is two different occupations. Match on the code when you're checking a specific filing.
- A median isn’t an offer
- It's the middle of all 3,686 wages committed to for this occupation across the country, entry level and principal alike. The same role's medians swing hard by worksite, which the state map shows directly.
- Approval isn’t about the occupation
- The denial rate moves with what happened in the filing rather than with the job title, so nothing here is a property of Accountants and Auditors. The measured factors are on the denial risk page, published as separate rates.
- Nothing here is pending
- All 3,686 counted here carry a decision date, because every case in DOL's disclosure files does, so a case still waiting is in none of them. The largest filer of this occupation is Ernst & Young U.S. LLP. Where the queue stands today is on the processing times page.
The window these figures cover: DOL's PERM disclosure files for fiscal years 2024 to 2026, through the third quarter of 2026, 373,939 decided cases. Nothing pending is counted here. How each figure is built
Weighing an offer?
Compare it against this median, then check the state map, where the same occupation's medians swing hard by worksite.
Setting one?
All 1,410 occupations sort together on the wages page, and denial rates show how outcome moves with the offered wage.
Filings newer than DOL's last published file can't be attributed to this occupation until DOL publishes them. The live list on the case search page carries them by employer.
Case data: DOL quarterly disclosure files (flag.dol.gov) · data through Jun 30, 2026 · quarterly
Employers and firms: Derived from DOL's disclosure files · data through Jun 30, 2026 · rebuilt with each quarterly load
O*NET occupation data: O*NET Database, USDOL/ETA (onetcenter.org) · data through Aug 16, 2026 · twice a year
BLS market pay: BLS Occupational Employment and Wage Statistics (bls.gov) · data through May 31, 2025 · yearly, each spring
BLS employment projections: BLS Employment Projections (bls.gov) · data through Dec 31, 2025 · yearly, each autumn
DOL wage tables: DOL OFLC wage data downloads (flag.dol.gov) · data through Jul 1, 2026 · yearly, each july
What each source includes
Case data: Decided PERM cases only. A case still waiting isn't in here, so counts and durations describe finished cases.
Employers and firms: Employers, law firms and occupations ranked from decided cases only.
O*NET occupation data: What O*NET says each occupation is and takes: its description, tasks, Job Zone and the education workers report. A description of the job everywhere, not of any one employer's opening.
BLS market pay: What employers report paying everyone in each job, nationally, by state and by metro, from BLS's yearly survey (May of the year named). Citizens and immigrants alike; not PERM offers.
BLS employment projections: BLS's ten-year projection of each job's employment and yearly openings, and the entry education it calls typical. A projection, not a count.
DOL wage tables: The four prevailing wage levels DOL publishes for every job in every area, each wage year from 2021-22, as DOL's own tables print them. The floors an offer is held to, not what anyone was paid.
Cite this page
Waiting on a PERM case?
- When it'll likely be decided
- An email when DOL moves it