I'd say the £38-43k range for Deloitte is true of Central London, but not the regions. The difficulty in estimating figures for the regions is that consulting for all the Big 4 is concentrated in the London offices, especially for less experienced roles. It's generally only once you have a proven record that you can make the case to break away to a regional base where you'll be subject to less central supervision and control.For theoretical purposes, I'd scale teh £38-43k down to £32-40k - that would be consistent with the differences you'd see in the Big 4 accounting practices where comparable data is available between London and the regions.