For the past several years, the prevailing recruitment narrative across New Zealand public practice has been dominated by one theme: Work-Life Balance. Post-pandemic expectations, remote working, and lifestyle flexibility held the top spot for candidate priorities.

However, the latest SEEK Laws of Attraction data (spanning 2024 through 2026) reveals a clear pivot in what accounting talent actually wants.

While work-life balance remains vital, Salary and Compensation has officially reclaimed the #1 spot as the primary driver for accounting professionals in New Zealand.

1. The Macro Shift: 2024 vs 2026

In 2024, candidates ranked Work-Life Balance as their primary consideration (15.7%), with Salary & Compensation sitting secondary at 14.5%.

By 2026, those priorities officially inverted:

• Salary & Compensation rose to the #1 position (15.0%).

• Work-Life Balance dropped to #2 (13.9%).

Under persistent cost-of-living pressures and economic headwinds, candidates are taking a pragmatic view. Flexible arrangements are still appreciated, but financial return and structured earning capability are what drive career moves in 2026.

2. Key Extrapolations: What the Data Actually Means for Practice

A. The Shift from Base Salary to Review Certainty

Inside the compensation data lies an important sub-trend. In 2024, a high starting "Base Salary" was the dominant "Must-have" (67.9% Must-have, 24.4% Delighted-if).

In 2026, Salary Review Period surpassed Base Salary as a key driver (50.4% Must-have, 42.0% Delighted-if — totaling 92.4% positive preference).

• The Takeaway: Candidates aren't just asking, "What do I start on on Monday?" They are asking, "What is my 12-to-24-month financial roadmap?" Practices that offer transparent, performance-indexed review cycles are winning talent over firms offering a high static starting salary with no clear progression.

B. Remote Work: From "Non-Negotiable" to "Expected Differentiator"

In 2024, 42.7% of candidates listed the ability to Work from Home (WFH) as a strict "Must-have". By 2026, WFH "Must-have" sentiment moderated to 36.7%, while "Delighted-if" expanded to 50.0%.

• The Takeaway: Hybrid work has settled into a baseline market expectation rather than a primary dealmaker. Candidates generally accept in-office or hybrid setups, provided the financial package justifies the commute. Using WFH as your primary headline benefit no longer sets a practice apart.

C. The Demand for Market Benchmarking & Pay Transparency

Candidates demanding Salary Benchmarked/Market Rate transparency grew significantly, with 37.0% listing it as a strict "Must-have" (up from 29.5% in 2024) and 42.0% as a "Delighted-if". Similarly, Gender Pay Equity saw a rise to 36.1% "Must-have" status.

• The Takeaway: Accounting professionals are analytical by nature; they are benchmarking their market value before opening a conversation. Vague job descriptions or below-market offers get filtered out early.

D. The Rising Friction of Location

Job Location jumped from the #6 driver in 2024 (9.5%) to the #4 driver overall in 2026 (10.7%).

The Takeaway: As practices encourage more time in the office, commute friction and parking accessibility matter more. If your office is based in the CBD or a busy urban hub, pairing that location with a clear salary review roadmap is essential to overcome commute fatigue.

3. Commercial Summary for Practice Leadership

If your firm's talent acquisition strategy is still relying heavily on soft perks or generic "great flexibility" messaging, it is time to adjust your approach.

To attract high-performing Seniors and Intermediates in the current market, practices should:

• Lead with Financial Clarity: Clearly outline the starting range and the structured review metrics over a 12-month period.

• Benchmark Accurately: Ensure your remuneration bands reflect current 2026 market rates before going to market.

• Position Flexibility as Baseline, Not Strategy: Treat hybrid working options as standard operating procedure, focusing your value proposition on career growth and financial progression.