Sheridan Maine’s December 2025 survey confirms that pressure in UK accounting, audit, and tax recruitment is structural rather than cyclical. Despite economic uncertainty and cost control, demand for experienced finance professionals remained strong, exposing a persistent imbalance between talent supply and market need.

Hiring in 2025 was driven by regulatory change, ESG reporting, and finance transformation, not headcount growth. Competition for skilled candidates remained intense, with salary misalignment, counteroffers, and slow hiring decisions regularly costing employers top talent. The market continued to be dominated by passive candidates, pushing firms towards specialist recruiters and direct sourcing.

Candidate expectations evolved further, with demand rising for technology-enabled and hybrid roles. Hybrid working is now a baseline requirement, intensifying competition and increasing attraction and retention risk for employers without flexibility or clear development pathways.
Looking ahead to 2026, success will depend on speed, adaptability, and a holistic value proposition beyond pay. Specialist skills will command premiums, while investment in development, internal mobility, and flexible resourcing will be critical. Sustainable recruitment outcomes will be driven by more than salary alone.