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Accountants in the US earn $79,880 on average — but that number only tells part of the story. A staff accountant at a small firm earns very differently from a CPA at a Big 4 firm, who earns very differently from a partner. This guide breaks down accountant salaries by every factor that matters in 2026.
Average Accountant Salary in 2026
| Metric | Amount |
|---|---|
| Average salary | $79,880 |
| Median salary | $73,560 |
| Entry level (0-2 years) | $55,000-$65,000 |
| Mid-level (3-5 years) | $70,000-$90,000 |
| Senior (5-8 years) | $90,000-$130,000 |
| Manager/Director (8-12 years) | $120,000-$200,000 |
| Partner (Big 4) | $300,000-$1,000,000+ |
| Hourly equivalent | $38.40 |
How this compares: At $79,880, the average accountant earns more than 70% of U.S. workers. The profession offers a clear path to six-figure salaries and beyond.
What Accountants Actually Do
Understanding the work helps contextualize the pay:
| Function | Description | Typical Settings |
|---|---|---|
| Financial Reporting | Prepare financial statements, ensure GAAP compliance | Public companies, corporate |
| Tax Preparation | Prepare tax returns, tax planning, compliance | CPA firms, corporate tax departments |
| Audit | Examine financial records, verify accuracy | Public accounting firms |
| Management Accounting | Budgeting, cost analysis, internal reporting | Corporate, manufacturing |
| Forensic Accounting | Investigate fraud, litigation support | Consulting, law enforcement |
| Advisory | M&A support, valuations, consulting | Big 4, investment banks |
Daily reality: Most accountants spend significant time with spreadsheets, financial software (SAP, Oracle, QuickBooks), and analyzing data. Public accountants face busy seasons (January-April for tax, Q1/Q3 for audit). Corporate accountants typically have more predictable hours.
Accountant Salary by Position Level
Career progression in accounting is well-defined, with clear salary bands at each level:
Public Accounting (CPA Firms)
| Position | Years Experience | Salary Range | Total Comp (with Bonus) |
|---|---|---|---|
| Staff Associate | 0-2 | $55,000-$70,000 | $58,000-$75,000 |
| Senior Associate | 2-4 | $70,000-$90,000 | $75,000-$100,000 |
| Manager | 5-7 | $95,000-$130,000 | $110,000-$155,000 |
| Senior Manager | 7-10 | $130,000-$175,000 | $155,000-$215,000 |
| Director/Principal | 10-12 | $160,000-$220,000 | $195,000-$280,000 |
| Partner | 12+ | $300,000-$1,000,000+ | $400,000-$2,000,000+ |
Corporate/Industry Accounting
| Position | Years Experience | Salary Range | Total Comp |
|---|---|---|---|
| Staff Accountant | 0-2 | $55,000-$68,000 | $55,000-$72,000 |
| Senior Accountant | 2-5 | $70,000-$95,000 | $73,000-$105,000 |
| Accounting Manager | 5-8 | $100,000-$140,000 | $108,000-$165,000 |
| Controller | 8-12 | $130,000-$200,000 | $145,000-$240,000 |
| VP of Finance | 12-15 | $175,000-$280,000 | $200,000-$350,000 |
| CFO | 15+ | $200,000-$500,000+ | $250,000-$750,000+ |
Key insight: While public accounting pays less initially, it offers faster promotions and a clear partner track. Corporate accounting offers better work-life balance and competitive senior salaries.
Accountant Salary by Specialty
Different accounting specialties command different salaries based on demand, required expertise, and market conditions:
| Specialty | Entry Level | Mid-Career | Senior/Manager | Notes |
|---|---|---|---|---|
| Tax Accounting | $58,000-$70,000 | $80,000-$115,000 | $120,000-$200,000 | High demand, seasonal peaks |
| Audit | $55,000-$68,000 | $75,000-$100,000 | $110,000-$180,000 | Travel required, Big 4 track |
| Forensic Accounting | $60,000-$75,000 | $85,000-$120,000 | $130,000-$200,000+ | Investigation, litigation support |
| Management Accounting | $58,000-$72,000 | $85,000-$115,000 | $125,000-$200,000 | Corporate finance, FP&A |
| Financial Reporting | $57,000-$70,000 | $80,000-$110,000 | $120,000-$180,000 | SEC reporting, technical |
| Cost Accounting | $55,000-$68,000 | $75,000-$100,000 | $110,000-$160,000 | Manufacturing focus |
| Advisory/Consulting | $65,000-$80,000 | $95,000-$140,000 | $150,000-$300,000+ | M&A, valuations, strategy |
| Government Accounting | $50,000-$65,000 | $68,000-$90,000 | $95,000-$135,000 | Stability, benefits, pension |
| Non-profit Accounting | $48,000-$60,000 | $62,000-$85,000 | $90,000-$130,000 | Mission-driven, limited budgets |
Highest-Paying Accounting Specialties
- Advisory/Transaction Services — M&A advisory, due diligence, valuations
- Forensic Accounting — Fraud investigation, expert witness, litigation support
- Tax (International) — Transfer pricing, cross-border transactions
- Financial Reporting (Technical) — Complex accounting standards, SEC reporting
Big 4 Accounting Firm Salaries (2026)
The Big 4 firms (Deloitte, PwC, EY, KPMG) offer the highest salaries in public accounting, but also demand the most hours. Here’s the complete compensation picture:
| Level | Base Salary | Bonus | Signing Bonus | Total Year 1 |
|---|---|---|---|---|
| Associate 1 | $70,000-$78,000 | $4,000-$6,000 | $5,000-$10,000 | $79,000-$94,000 |
| Associate 2 | $74,000-$84,000 | $5,000-$8,000 | — | $79,000-$92,000 |
| Associate 3 | $78,000-$90,000 | $6,000-$10,000 | — | $84,000-$100,000 |
| Senior 1 | $88,000-$100,000 | $8,000-$14,000 | — | $96,000-$114,000 |
| Senior 2 | $95,000-$110,000 | $10,000-$16,000 | — | $105,000-$126,000 |
| Senior 3 | $102,000-$120,000 | $12,000-$20,000 | — | $114,000-$140,000 |
| Manager 1 | $120,000-$140,000 | $18,000-$28,000 | — | $138,000-$168,000 |
| Manager 2 | $132,000-$155,000 | $22,000-$35,000 | — | $154,000-$190,000 |
| Senior Manager 1 | $155,000-$180,000 | $30,000-$45,000 | — | $185,000-$225,000 |
| Senior Manager 2 | $170,000-$200,000 | $35,000-$55,000 | — | $205,000-$255,000 |
| Director | $195,000-$250,000 | $45,000-$70,000 | — | $240,000-$320,000 |
| Partner (Year 1) | $350,000-$450,000 | Profit share | — | $450,000-$700,000 |
| Partner (5+ years) | $500,000-$800,000 | Profit share | — | $700,000-$1,500,000 |
| Partner (Senior) | $700,000-$1,200,000 | Profit share | — | $1,000,000-$2,500,000+ |
Big 4 Salary Variations
| Factor | Impact on Salary |
|---|---|
| Practice area | Advisory/consulting pays 10-20% more than audit |
| Office location | NYC, SF, DC pay 15-25% more than smaller markets |
| Service line | Transaction services, M&A advisory pay premium |
| Performance rating | Top performers get 5-10% higher raises |
Big 4 Partner Economics
Partners are equity owners who share in firm profits:
| Partner Tier | Buy-in | Annual Draw | Profit Share | Total Comp |
|---|---|---|---|---|
| New Partner | $50,000-$150,000 | $300,000-$400,000 | $100,000-$300,000 | $400,000-$700,000 |
| Established Partner | — | $400,000-$600,000 | $200,000-$600,000 | $600,000-$1,200,000 |
| Senior Partner | — | $600,000-$900,000 | $400,000-$1,000,000 | $1,000,000-$2,000,000+ |
| Managing Partner | — | $800,000+ | $500,000-$1,500,000+ | $1,300,000-$3,000,000+ |
Accountant Salary by Firm Size
Firm size significantly impacts compensation, career speed, and work-life balance:
| Firm Type | Examples | Entry | Manager | Partner/Top | Work-Life |
|---|---|---|---|---|---|
| Big 4 | Deloitte, PwC, EY, KPMG | $68,000-$78,000 | $120,000-$155,000 | $400,000-$2M+ | Demanding |
| National | Grant Thornton, BDO, RSM | $58,000-$68,000 | $95,000-$130,000 | $200,000-$600,000 | Moderate |
| Regional | Crowe, Plante Moran, Moss Adams | $52,000-$62,000 | $85,000-$115,000 | $150,000-$400,000 | Better |
| Local | 10-100 employees | $48,000-$58,000 | $70,000-$95,000 | $100,000-$250,000 | Good |
| Small | <10 employees | $42,000-$52,000 | $60,000-$80,000 | $80,000-$180,000 | Varies |
Which Firm Size Is Right for You?
| Factor | Big 4 | National | Regional/Local |
|---|---|---|---|
| Starting pay | Best | Good | Lower |
| Exit opportunities | Excellent | Good | Limited |
| Training | Extensive | Good | Varies |
| Partner track | Competitive (7-15 years) | Moderate (8-12 years) | Easier (6-10 years) |
| Work-life balance | Poor (50-70+ hrs/week) | Moderate | Better |
| Travel | Frequent | Some | Minimal |
Accountant Salary by Location
By State (Average Salary)
| State | Average Salary | Cost-Adjusted | vs. National |
|---|---|---|---|
| New York | $102,510 | $78,000 | +28% |
| California | $95,260 | $70,000 | +19% |
| District of Columbia | $94,200 | $72,000 | +15% |
| Massachusetts | $93,400 | $75,000 | +17% |
| New Jersey | $92,150 | $74,000 | +15% |
| Connecticut | $91,700 | $76,000 | +15% |
| Washington | $86,400 | $72,000 | +8% |
| Texas | $82,100 | $82,100 | +3% |
| Illinois | $81,400 | $76,000 | +2% |
| Colorado | $80,200 | $68,000 | +0.4% |
| Pennsylvania | $78,200 | $78,200 | -2% |
| Virginia | $77,500 | $72,000 | -3% |
| Florida | $75,100 | $72,000 | -6% |
| Georgia | $74,800 | $74,800 | -6% |
| North Carolina | $73,200 | $76,000 | -8% |
| Ohio | $71,500 | $78,000 | -10% |
By Metro Area
| Metro Area | Average Salary | Senior Manager | Partner |
|---|---|---|---|
| New York City | $108,500 | $200,000-$260,000 | $500,000-$2M+ |
| San Francisco | $105,200 | $190,000-$250,000 | $450,000-$1.5M+ |
| Washington DC | $98,400 | $175,000-$230,000 | $400,000-$1.2M+ |
| Boston | $96,800 | $170,000-$220,000 | $380,000-$1M+ |
| Los Angeles | $94,600 | $165,000-$215,000 | $350,000-$1M+ |
| Chicago | $88,200 | $155,000-$200,000 | $320,000-$900,000 |
| Seattle | $92,400 | $160,000-$210,000 | $340,000-$950,000 |
| Houston | $84,500 | $145,000-$185,000 | $280,000-$750,000 |
| Dallas | $83,800 | $142,000-$180,000 | $270,000-$700,000 |
| Atlanta | $80,200 | $135,000-$175,000 | $250,000-$650,000 |
Location strategy: High-cost cities pay more, but cost-of-living often negates the premium. Cities like Dallas, Houston, and Atlanta offer strong accounting markets with better affordability.
CPA vs. Non-CPA Salary Comparison
The Certified Public Accountant (CPA) credential is the gold standard in accounting and significantly impacts earning potential:
| Level | Non-CPA | CPA | Salary Premium |
|---|---|---|---|
| Staff (0-2 years) | $52,000-$58,000 | $58,000-$68,000 | +10-17% |
| Senior (3-5 years) | $65,000-$78,000 | $75,000-$92,000 | +15-18% |
| Manager (6-8 years) | $85,000-$105,000 | $105,000-$135,000 | +24-29% |
| Director (10-12 years) | $115,000-$150,000 | $150,000-$200,000 | +30-33% |
| VP/Partner | Limited | $200,000-$1M+ | Required |
Key insight: The CPA premium compounds over time. At senior levels, the CPA is often a requirement rather than just a premium.
Why the CPA Matters
- Required for partner track — Can’t become partner at CPA firms without it
- Sign audit opinions — Only CPAs can sign off on audits
- Credibility — CPA signals expertise to employers and clients
- Mobility — Opens doors across public, corporate, and consulting
- Licensing — Required for certain financial services roles
Accounting Certifications Compared
| Certification | Focus Area | Salary Impact | Time to Earn | Difficulty |
|---|---|---|---|---|
| CPA | Public accounting, audit, tax | +10-30% | 1-2 years | High |
| CMA | Management accounting | +5-15% | 6-18 months | Moderate |
| CIA | Internal audit | +5-12% | 6-12 months | Moderate |
| CFE | Forensic accounting/fraud | +10-20% | 6-12 months | Moderate |
| CISA | IT audit | +10-20% | 6-12 months | Moderate |
| EA | Tax (IRS representation) | +5-10% | 3-6 months | Moderate |
CPA Requirements by State (Summary)
| Requirement | Most States | Exceptions |
|---|---|---|
| Education | 150 credit hours | Some allow 120 |
| Exam | All 4 sections (18-month window) | Same nationwide |
| Experience | 1-2 years supervised | Varies by state |
| Ethics exam | Required | Some states exempt |
| Continuing education | 40 hours/year | Varies |
Path to CPA
| Step | Timeline | Details |
|---|---|---|
| 1. Education | 4-5 years | Bachelor’s degree + 150 credit hours |
| 2. Apply for exam | 1-3 months | Submit transcripts, pay fees |
| 3. Pass CPA exam | 6-18 months | 4 sections: AUD, BEC, FAR, REG |
| 4. Work experience | 1-2 years | Supervised by licensed CPA |
| 5. Ethics exam | 1 day | State-specific requirement |
| 6. Apply for license | 1-2 months | Submit application, fees |
CPA Exam Details
| Section | Topic | Hours | Pass Rate |
|---|---|---|---|
| AUD | Auditing and Attestation | 4 | ~47% |
| BEC | Business Environment and Concepts | 4 | ~58% |
| FAR | Financial Accounting and Reporting | 4 | ~44% |
| REG | Regulation (Tax) | 4 | ~55% |
Investment: $3,000-$5,000 total (exam fees, review course). Most employers reimburse upon passing.
Accountant Salary After Taxes
What you actually bring home matters more than gross salary:
| Gross Salary | Federal Tax | FICA | State Tax (Avg) | Net Annual | Monthly Take-Home |
|---|---|---|---|---|---|
| $55,000 | $4,300 | $4,208 | $2,200 | $44,292 | $3,691 |
| $65,000 | $5,800 | $4,973 | $2,600 | $51,627 | $4,302 |
| $79,880 | $8,500 | $6,111 | $3,195 | $62,074 | $5,173 |
| $95,000 | $11,700 | $7,268 | $3,800 | $72,232 | $6,019 |
| $120,000 | $17,500 | $9,180 | $4,800 | $88,520 | $7,377 |
| $150,000 | $25,000 | $11,475 | $6,000 | $107,525 | $8,960 |
| $200,000 | $40,000 | $12,373 | $10,000 | $137,627 | $11,469 |
| $300,000 | $68,000 | $13,273 | $18,000 | $200,727 | $16,727 |
Note: State tax varies significantly. Texas, Florida, and Washington have no state income tax, increasing take-home by 5-10%.
Exit Opportunities from Public Accounting
One of the biggest advantages of public accounting is the strong exit opportunities. After 3-7 years, many CPAs transition to corporate roles:
Common Exit Paths and Salaries
| Exit Role | Typical Background | Years in Public | Salary Range |
|---|---|---|---|
| Staff Accountant (Corporate) | 1-2 years public | 1-2 | $58,000-$72,000 |
| Senior Accountant (Corporate) | 2-3 years public | 2-4 | $75,000-$95,000 |
| Accounting Manager | Senior/Manager | 4-6 | $95,000-$140,000 |
| Controller | Manager/Senior Manager | 5-8 | $130,000-$200,000 |
| Finance Director | Manager/Senior Manager | 5-8 | $140,000-$220,000 |
| VP Finance | Senior Manager/Director | 7-10 | $175,000-$280,000 |
| CFO (Small/Mid Company) | Director/Partner | 10-15 | $200,000-$400,000 |
| CFO (Large Company) | Partner | 15+ | $400,000-$1,000,000+ |
Other Exit Paths
| Role | Description | Salary Range |
|---|---|---|
| Internal Audit Director | Compliance, controls | $140,000-$200,000 |
| FP&A Director | Financial planning/analysis | $145,000-$210,000 |
| Tax Director | Corporate tax strategy | $150,000-$220,000 |
| Treasury Director | Cash management, banking | $145,000-$200,000 |
| M&A Advisory | Investment banks, boutiques | $150,000-$400,000+ |
| Private Equity | Finance roles at PE firms | $150,000-$350,000 |
| Board Member | Corporate governance | $50,000-$200,000+ (per board) |
Exit timing strategy: Most CPAs exit to industry between years 3-7. Exiting as a Senior or Manager typically lands Controller-level roles. Exiting as Senior Manager or Director can land VP/CFO roles.
Industry/Corporate Accounting Salaries
Corporate accounting roles tend to offer better work-life balance than public accounting, with competitive senior compensation:
By Position
| Position | Salary Range | Total Comp | Typical Hours |
|---|---|---|---|
| Staff Accountant | $55,000-$70,000 | $55,000-$75,000 | 40-45 |
| Senior Accountant | $70,000-$95,000 | $75,000-$105,000 | 40-50 |
| Accounting Manager | $95,000-$130,000 | $105,000-$150,000 | 45-50 |
| Controller | $130,000-$200,000 | $150,000-$240,000 | 45-55 |
| VP Finance/Controller | $175,000-$280,000 | $200,000-$350,000 | 50-60 |
| CFO | $200,000-$500,000+ | $300,000-$1,000,000+ | 50-70 |
By Industry
Different industries pay accountants differently based on profitability and talent competition:
| Industry | Entry Level | Manager | Controller/CFO |
|---|---|---|---|
| Technology | $65,000-$80,000 | $115,000-$160,000 | $180,000-$400,000+ |
| Financial Services | $62,000-$78,000 | $110,000-$155,000 | $175,000-$380,000 |
| Pharmaceuticals | $60,000-$75,000 | $105,000-$145,000 | $165,000-$340,000 |
| Energy/Oil & Gas | $60,000-$75,000 | $100,000-$140,000 | $160,000-$320,000 |
| Healthcare | $55,000-$68,000 | $90,000-$125,000 | $140,000-$280,000 |
| Manufacturing | $52,000-$65,000 | $85,000-$120,000 | $130,000-$260,000 |
| Retail | $50,000-$62,000 | $80,000-$110,000 | $120,000-$240,000 |
| Non-profit | $48,000-$58,000 | $70,000-$95,000 | $100,000-$180,000 |
| Government | $50,000-$62,000 | $75,000-$100,000 | $110,000-$160,000 |
Remote Work Impact
Remote work has expanded opportunity for accountants:
| Work Model | Salary Impact | Availability |
|---|---|---|
| Fully Remote | -5% to +5% | Expanding |
| Hybrid | Standard | Most common |
| On-site | Standard | Traditional |
| Location Arbitrage | +10-30% adjusted | Growing |
Strategy: Some accountants now take remote positions at NYC/SF salaries while living in lower-cost areas, significantly increasing real income.
Job Outlook for Accountants (2026 and Beyond)
| Metric | Value |
|---|---|
| Employment (2024) | ~1.5 million accountants and auditors |
| Projected growth (2024-2034) | 4-6% (average) |
| Annual openings | ~136,400 |
| Median age | 44 years |
| Competition | Moderate to high at top firms |
Accounting Industry Trends
| Trend | Impact on Jobs | Impact on Salary |
|---|---|---|
| AI and Automation | Reducing entry-level transactional work | Pressure on routine roles, premium for advisory |
| Advisory Services | Expanding rapidly | Higher pay for consulting-type work |
| ESG Reporting | Growing demand | New specialty with premium |
| Cybersecurity Audit | Critical and expanding | 10-20% premium |
| International Tax | Complex and in demand | High premium |
| Data Analytics | Becoming essential | Premium for data skills |
Skills That Increase Accountant Salaries
| Skill | Salary Premium | Why It Matters |
|---|---|---|
| Data Analytics (SQL, Python) | +10-20% | Analyzing large datasets |
| ERP Systems (SAP, Oracle) | +5-15% | Enterprise implementations |
| Advanced Excel/VBA | +5-10% | Automation, efficiency |
| Industry Specialization | +10-20% | Deep sector expertise |
| M&A Experience | +15-25% | Transaction support |
| SEC Reporting | +10-15% | Public company expertise |
| Technical Accounting | +10-20% | Complex standards |
Is Accounting a Good Career in 2026?
Pros
| Advantage | Details |
|---|---|
| Stable demand | Every business needs accountants |
| Clear career path | Defined progression from staff to partner |
| High ceiling | Partners earn $300K-$2M+, CFOs $200K-$1M+ |
| Exit options | Strong paths to corporate, consulting, finance |
| Geographic flexibility | Accountants needed everywhere |
| Recession resistance | Audit and tax always needed |
| Remote opportunities | Growing rapidly post-pandemic |
Cons
| Challenge | Details |
|---|---|
| Busy season | 60-80 hour weeks in Jan-April (public) |
| 5-year education | 150 hours required for CPA |
| Partner track competitive | Only ~2-5% make partner at Big 4 |
| Repetitive work | Entry-level roles can be tedious |
| Client pressure | Demanding clients in public accounting |
| Automation threat | Entry-level transactional work being automated |
| Delayed gratification | Best pay comes after 10+ years |
Accounting vs. Related Careers
| Career | Entry Salary | Mid-Career | Top End | Path Clarity |
|---|---|---|---|---|
| Accounting | $58,000 | $90,000 | $1M+ | Very clear |
| Finance | $65,000 | $100,000 | $500K+ | Clear |
| Financial Planning | $50,000 | $95,000 | $300K+ | Moderate |
| Data Analytics | $60,000 | $95,000 | $200K+ | Evolving |
| Consulting | $70,000 | $130,000 | $500K+ | Clear |
How to Maximize Accountant Salary
Early Career (0-5 years)
- Start at a Big 4 or national firm — Best training, exit options, and resume signal
- Get CPA certified immediately — 10-30% salary premium compounds over time
- Choose a high-demand specialty — Tax, advisory, or transaction services
- Target high-paying industries — Tech, financial services, pharma
- Build client relationships — Critical for advancement and business development
Mid-Career (5-10 years)
- Pursue partner track OR exit strategically — Decide by year 5-6
- Develop a specialty niche — International tax, technical accounting, forensics
- Build management skills — Managing teams is essential for advancement
- Network aggressively — Most senior roles come through relationships
- Consider MBA — Can accelerate path to VP/CFO roles
Senior Career (10+ years)
- Target partner or C-suite — Where the real compensation is
- Develop business development skills — Bringing in clients is key for partner
- Build board relationships — Board seats pay $50K-$200K+ each
- Consider entrepreneurship — Start your own practice
- Geographic strategy — HCOL vs. LCOL tradeoffs
Building Wealth as an Accountant
Accountants are well-positioned to build significant wealth over a career:
| Career Stage | Annual Savings Potential | After 10 Years (7% return) | After 20 Years |
|---|---|---|---|
| Entry ($58K, save 15%) | $8,700 | $120,200 | $357,000 |
| Senior ($90K, save 20%) | $18,000 | $248,600 | $738,000 |
| Manager ($125K, save 25%) | $31,250 | $431,500 | $1,281,000 |
| Partner ($500K, save 35%) | $175,000 | $2,417,000 | $7,175,000 |
Accountant advantage: Financial literacy means better investment decisions, tax optimization, and wealth management.
The Bottom Line
Accountants earn $79,880 on average, but compensation varies enormously by level, firm type, specialty, and location:
- Entry-level: $55,000-$78,000 (Big 4 pays most)
- Mid-career: $80,000-$150,000 (Manager/Controller level)
- Senior: $150,000-$300,000 (Director/VP level)
- Top: $300,000-$2,000,000+ (Partner/CFO)
Key strategies for maximizing earnings:
- Get CPA certified (10-30% premium)
- Start at Big 4 or national firm (best training and exit)
- Specialize in high-demand areas (advisory, tax, forensics)
- Develop business development or technical skills
- Target partner track OR strategic corporate exits
The CPA credential is essential for advancement — it’s required for partner track and highly valued in corporate roles. Most CPAs earn well into six figures by mid-career, with the most successful reaching seven figures as partners or CFOs.
Sources
- U.S. Bureau of Labor Statistics. “Occupational Employment and Wage Statistics, May 2024.” bls.gov/oes
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