Friday

I Don't Like Working as an Accountant at the Big 4, Maybe I Should Go to Law School?


One of our readers asked whether we were aware of people leaving the Big 4 to take nice jobs. Of course. But it depends on what you call a nice job, and beauty is in the eye of the beholder. This is a good topic, so we will dedicate a few separate posts to it, exploring different avenues of departure from the Big 4.

One very smart/dumb move that a lot of Big 4 accountants make is to leave the Big 4 to go to law school. A few people we know worked at the Big 4 for a couple years, then went to law school, and are now doing pretty well for themselves at big law firms or having started their own business/tax law firm. For example, one guy we know went to law school after getting his CPA license, worked at a big law firm for a couple years negotiating big deals, and then left to start his own practice providing CFO and general counsel services to start-ups and high-net-worth individuals.

But law school and lawyering is definitely not for everybody. Although, if you are going to spend the rest of your days punching numbers in a dark cubicle at the Big 4 anyway, you might want to consider upgrading to a big law firm. Let's compare some of the high-level differences between entry-level lawyers versus entry-level accountants:

Lawyers v. Accountants

1. Starting Salary. This is by far one of the most obvious differences between Big Accounting and Big Law. Starting salaries at a big law firm are double and triple what they are at the Big 4, with most Big law firms in the big cities paying $145,000 to $160,000 to its starting lawyers, and those salaries usually go up $5,000 to $10,000 each year after that. On top of that, after the first year, starting lawyers are usually paid a year-end bonus of anywhere from $20,000 to $60,000. Of course, the recession has rained on that parade a little, and many law firms froze or lowered salaries this past year by 10-20%. Also bear in mind coming out of law school you will have lots of debt, maybe even as much as $100,000 in school loans unless daddy is paying for it or you go to a less-expensive state-run school like U. of Texas or a church-run school like BYU.


2. Your Own Office. Lawyers usually get their own office right out of law school at a big law firm. And we are not talking about a glorified cubicle with a door and four walls that go almost to the ceiling. We are talking a real office with a real solid desk and and other furniture, and a nice view of something spectacular: the city skyline, a famous bridge, a body of water, or in Los Angeles, a nice big freeway.



Accountant cubicle:



Lawyer office (note the large volumes of boxes and papers everywhere -- we'll get to that later):




3. Work. Junior accountants in general spend all day hunched over a laptop preparing spreadsheets and looking for numbers. Junior attorneys spend all day at their desks drafting agreements, or researching cases and writing memos, or going through boxes and boxes of documents looking for smoking guns (see the boxes in the picture above). It's tough to objectively compare whether the work of junior attorneys is any less tedious than the work of junior accountants. Some prefer working with spreadsheets and numbers because when everything balances out at the end of the day -- you know you have it right. With legal research and writing and document searching, there is no real check to make sure you have the right answer -- you may have missed something big and will never know, or you will find out when the other side discovers it and you lose the case.




4. Hours. Hours vary so much across firms, projects, and seasons, that it is tough to compare hours worked by junior accountants with hours worked by junior attorneys. As a benchmark, most big law firms require their attorneys to work more hours than the Big 4. For example, the billable hour requirement at a Big 4 firm might be 1500 hours, while most big law firms expect 1900 - 2100 hours of their attorneys. The major difference is that accountants usually get more breaks and longer breaks between crunch times, while attorney hours stay high all year long except for short vacations.


Please chime in with your own observations . . .

268 comments:

  1. Anonymous10:38:00 AM

    But who makes more in the long run? Partners at law firms or partners at accounting firms?

    ReplyDelete
  2. The profits per partner at the Big 4 is not much different than the profits per partner at the big law firms. Although maybe someone has some exact numbers they can give us.

    ReplyDelete
  3. A reader sent us this link: http://www.cfo.com/article.cfm/11081358

    about an accountant that left KPMG after 8 years to go to law school with the successful plan of shortcutting a path to CFO of a big company.

    ReplyDelete
  4. Anonymous1:09:00 PM

    Some observations from a current attorney (who was directed to this site from a relative who is an accountant):

    1) The recession has not rained on the parade at large law firms by "a little" - it's more like a deluge. There are currently thousands of unemployed attorneys, and contrary to popular belief, tax attorneys are not immune. They are there to support corporate deals, and when those die, so does the need for tax attorneys in a big firm. If you're going to law school for the money, you need to be at the very top of your class at an excellent law school to get big firm jobs now.

    2) I don't know a single junior associate with an office with a view of something spectacular. In my large DC firm, junior associates look out onto a street where someone is protesting something every single day. In New York, a lot of associates have to share offices until their third or fourth year.

    3) You might get away with billing only 1900 hours at a large firm that's not in NYC, DC, LA or Chicago. If you are at a large law firm in one of those cities, you best be pushing for at least 2000 hours, and many end up billing way more. And that's for billable hours - i.e., time spent on a client that brings in money. Between business development activities, recruiting activities, training courses, continuing legal education courses, firm meetings, and other administrative things, I easily rack up 200-400 more hours a year.

    I'm not saying don't go, but don't think that the grass is so much greener in the legal field. Do you homework carefully before even taking the LSAT.

    ReplyDelete
  5. Anonymous1:22:00 PM

    Here are some other thoughts that should be considered:

    Opportunity Cost: Is 3 years out of the work force worth going to law school? During this time, at a big four, you could have earned 150k+. You will also be setting other things back such as owning a home, or that lakehouse. But then again, you can get back on track quickly with a six figure salary.

    Quality of the school: Coming out of the big four with a CPA, this should help ones chances of getting into a top 10-15 school. But it is by no means easy to get 170+ on the LSAT. In my opinion, I would NEVER go to law school unless I got into a top school. Coming out of an average law school, you might be suprised to find out you are only making as much as you were as an accountant.

    MBA: An MBA is a much more smooth transition from the big four, especially for a career change. If you really don't care about the work you do, and just want to make money, come into an i-bank as an associate. (Thats of course if the economy ever picks up)

    ReplyDelete
  6. Anonymous2:15:00 PM

    So which one gets more chicks -- the lawyer or the accountant?

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  7. Anonymous4:05:00 PM

    The issues identified by the attorney above are valid. But accountants are feeling the recession right now just as much as attorneys, so I don't think you should base your decision on the competitiveness of landing a job with a big law firm, as there is the same competitiveness with landing a job at the Big 4 right now.

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  9. Anonymous3:21:00 PM

    I do not agree with the 1500 hours requirement at a big four per the blog above. I worked at a big four and the hour requirement is way above 1500. It range from 1900 to 2100 hours, but in reality if you are a third year / second year associate running engagements or a senior you end up working over the 2100 hours, also if you are stock into a big public client with accounting issues (example restatements) you may end up working 55-80 hours weekly the complete year instead of busy season putting over 2300 hours a year. That is not counting if you eat hours, etc.

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  12. Anonymous11:43:00 AM

    Leaving the Big Four to go get a JD would be nuts. I'm currently a student at a top 20 law school in the top 20% of my class and can't get a firm job right now. My future might be to make 40-50k in some stupid public service gig. To put this in perspective, I had a 3.8 accounting undergrad GPA and could have had my pick among the big Four. My law school GPA (3.6) in undergrad would also have given me my choice among the big Four. But my law school GPA currently can't even land me one single firm job. Now I'm looking at making the same money as a newly minted CPA without the exit opportunities and a 100k in debt.

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