1. RK Accountancy Salary Survey 2009 South Yorkshire, West Yorkshire, North-West, West Midlands The RK Accountancy salary survey forms part of our service to clients to help deliver profitable partnerships. The importance of getting the right accounts staff is more critical than ever before. With unrivalled local knowledge, RK Accountancy can deliver a salary survey that adds real value to clients. The salaries in this survey indicate those being paid to finance staff in the respective areas throughout the first quarter of 2009 and April. They are only focused on those working within the commerce and industry related industries, in companies with turnovers between £1m - £100m. These have been compiled using a scientific approach to accurately depict the current market situation. We have analysed all locally published vacancies (both online and in printed media) in addition to evaluating our own database. The accuracy of these figures has been strengthened by our local knowledge built up over many years, along with our policy of constantly monitoring the local economy.

2. South Yorkshire, West Yorkshire, North-West, West Midlands South Yorkshire Min Max Average (£k) (£k) (£k) Ledger Clerks 13 17 15 Supervisory 18 22 20 Managerial 20 28 25 Payroll Clerks 15 20 18 Supervisory 18 25 23 Managerial 22 30 25 Credit Controllers 15 22 18 Supervisory 19 25 23 Managerial 23 30 25 Accounts Asst 14 18 16 Supervisory 18 22 20 Managerial 22 27 24 Min Max Average (£k)(£k) (£k) Small Company (turnover <£10m) Bookkeeper 16 22 20 Accountant 25 35 30 FC 30 45 35 Large Company Asst Accountant 20 28 25 Management Acc 30 40 35 Financial Acc 28 35 33 Training AAT Foundation 11 14 13 AAT Intermediate 13 16 15 AAT Technician 14 17 19 PQ Yr1 16 20 18 PQ Yr2 18 22 20 PQ Yr3 20 26 23 The figures provided offer a minimum, average and maximum. The spread can therefore be quite wide as the survey does not distinguish between specific duties performed within a role, which directly affects salaries. For a bespoke salary benchmark contact your local office. The areas surveyed for this included: Barnsley Doncaster Rotherham Sheffield

3. South Yorkshire, West Yorkshire, North-West, West Midlands West Yorkshire Min Max Average (£k) (£k) (£k) Ledger Clerks 13 18 16 Supervisory 18 23 21 Managerial 20 29 26 Payroll Clerks 16 21 19 Supervisory 19 26 23 Managerial 22 30 25 Credit Controllers 16 23 19 Supervisory 20 30 25 Managerial 25 35 30 Accounts Assist 14 18 16 Supervisory 18 27 24 Managerial 22 30 28 Min Max Average (£k)(£k) (£k) Small Company (turnover <£10m) Book Keeper 17 23 21 Accountant 25 35 30 FC 30 45 35 Large Company Asst Accountant 20 28 25 Management Acc 30 40 35 Financial Acc 28 35 33 Training AAT Foundation 12 14 13 AAT Intermediate 13 17 15 AAT Technician 15 19 17 PQ Yr1 16 20 18 PQ Yr2 18 22 20 PQ Yr3 20 26 23 The figures provided offer a minimum, average and maximum. The spread can therefore be quite wide as the survey does not distinguish between specific duties performed within a role, which directly affects salaries. For a bespoke salary benchmark contact your local office. The areas surveyed for this included: Bradford Calderdale Kirklees Leeds Wakefield

4. North-West South Yorkshire, West Yorkshire, North-West, West Midlands Min Max Average (£k) (£k) (£k) Ledger Clerks 15 19 17 Supervisory 18 26 22 Managerial 22 33 24.5 Payroll Clerks 15 20 17 Supervisory 20 28 24 Managerial 25 40 28 Credit Controllers 15 25 18 Supervisory 20.5 28 25 Managerial 25 40 28 Accounts Assist 15 20 17 Supervisory 18 25 21 Managerial 23 34 27 Min Max Average (£k) (£k) (£k) Small Company (turnover <£10m) Book Keeper 18 22 20 Accountant 25 35 30 FC 30 45 37 Large Company Asst Accountant 25 30 27.5 Management Acc 28 42 35 Financial Acc 28 35 31 Training AAT Foundation 12 15 13.5 AAT Intermediate 14 18 16 AAT Technician 15 20 17 PQ Yr1 16 22 19 PQ Yr2 18 25 21 PQ Yr3 20 30 25 The figures provided offer a minimum, average and maximum. The spread can therefore be quite wide as the survey does not distinguish between specific duties performed within a role, which directly affects salaries. For a bespoke salary benchmark contact your local office. The areas surveyed for this included: Lancashire, Greater Manchester, Merseyside Cheshire.

5. West Midlands South Yorkshire, West Yorkshire, North-West, West Midlands Min Max Average (£k) (£k) (£k) Ledger Clerks 14 18 16 Supervisory 18 25 20 Managerial 20 30 25 Payroll Clerks 15 19 17 Supervisory 20 25 22 Managerial 22 30 25 Credit Controllers 16 22 18 Supervisory 20 25 23 Managerial 23 30 25 Accounts Assist 16 20 18 Supervisory 20 25 23 Managerial 25 35 28 Min Max Average (£k) (£k) (£k) Small Company (turnover <£10m) Book Keeper 16 20 18 Accountant 28 35 30 FC 30 45 35 Large Company Asst Accountant 28 35 32 Management Acc 28 42 35 Financial Acc 28 40 35 Training AAT Foundation 12 15 13 AAT Intermediate 13 17 15 AAT Technician 14 19 16 PQ Yr1 16 20 18 PQ Yr2 18 22 20 PQ Yr3 20 26 23 The figures provided offer a minimum, average and maximum. The spread can therefore be quite wide as the survey does not distinguish between specific duties performed within a role, which directly affects salaries. For a bespoke salary benchmark contact your local office. The areas surveyed for this included: Birmingham, Coventry Wolverhampton Dudley Solihull Walsall

6. RK Accountancy contact details www.rkaccountancy.co.uk Altrincham Century House Regent Road Altrincham Cheshire WA14 1RR Tel: 0161 928 4666 Fax: 0161 929 8023 Email: replyalt@rkaccountancy.co.uk Birmingham 4th floor New Oxford House 16 Waterloo Street Birmingham B2 5UG Tel: 0121 631 3070 Fax: 0121 632 2460 Email: replybham@rkaccountancy.co.uk Chester Friarsgate White Friars Chester CH1 1XG Tel: 01244 345 666 Fax: 01244 345 455 Email: replych@rkaccountancy.co.uk Leeds 9th Floor West One Wellington Street Leeds LS1 1BA Tel: 0113 246 2526 Fax: 0113 246 2521 Email: replyleeds@rkaccountancy.co.uk Liverpool 2nd Floor Nations House Edmund Street Liverpool L3 9NY Tel: 0151 227 9666 Fax: 0151 236 7177 Email: replyliv@rkaccountancy.co.uk Manchester 10th Floor St James House Charlotte Street Manchester M1 4DZ Tel: 0161 236 9666 Fax: 0161 233 6333 Email: replyman@rkaccountancy.co.uk Preston Charnley House 13 Winckley Square Preston PR1 2JT Tel: 01772 881 666 Fax: 01772 882 994 Email: replypre@rkaccountancy.co.uk Sheffield RK Accountancy North Church House 84 Queen Street Sheffield S1 2DW Tel: 0114 309 4360 Fax: 0114 276 6501 Email: replysheffield@rkaccountancy.co.uk Warrington First Floor Bank Quay House Sankey Street Warrington WA1 1NN Tel: 01925 401 730 Fax: 01925 401 740 Email: replywarr@rkaccountancy.co.uk