From my understanding, you can go from SM to Principal (Partner) in the US, while in the UK you have to go from SM - Director - Partner, and since the pay is higher in the US compared to the UK the US offer looks more attractive to me.Whilst I still do not fully understand the Director role in the US firm, I think it is like a slightly different track from the Principal track where those on the principal track are focused on client management while those on the Director track are more specialist and focused on managing the practice. I may be wrong on this but not too far off.
