You should have said NI, there seems to be quite a big difference in salaries (see thread 29313) between NI and England. Not sure what the dealio is in Scotland/Wales. However, as far as I know (not having worked for any of them) the Big 4 are all pretty good employers; the best run-of-the-mill ones around. If you are more niche in what you want from a company (ie shed loads of work/money) then there are other options, but PWC will start you off well. Plus if you ever want to move to any other accounting firm, PWC will look pretty good on your CV.If you can afford it and you are sure you want to be an accountant then it’s a good plan, but halving your salary is going to cripple anyone. If I were you I’d move to England for your 3 years, and then move back once you’ve got the qualification.