UK accountancy firms, traditionally based in conventional office environments, have gradually embraced remote and hybrid working models. This shift, significantly accelerated by the COVID-19 pandemic, has brought both opportunities and challenges to the tax and audit profession.
In the past year, major employers like HSBC and Santander have reversed their remote work policies and now require employees to be in the office for at least three days a week. This shift prompts critical questions for the UK’s financial regulator, the FCA, where staff are voicing concerns regarding plans to increase office attendance beyond two days a week. Unite the Union has indicated that over 90% of its members would support industrial action in response to such changes, emphasising the increasing significance of hybrid working models. In this blog, we will delve into the evolving working trends within accounting, touching on data from the Office for National Statistics and Indeed, as well as analysing the Big Four firms’ approaches to working from home and assessing where the industry’s working policies stand today.
Remote working data: 2019-2025
According to the Office for National Statistics (ONS), the number of people working from home in the UK more than doubled from 2019 to 9.9 million by December 2021. More recent ONS data indicates that while remote working became standard during the pandemic, hybrid working started to increase in 2022 and as of 2025, 28% of working adults are engaged in hybrid work arrangements.
Big Four stance on remote working
In the accounting sector, as numerous global corporations are tightening their return-to-office policies, the Big Four accounting firms (Deloitte, EY, KPMG, and PwC) are still embracing a more flexible approach by maintaining hybrid working policies:
| Deloitte | Deloitte’s hybrid model enables employees to work from their local office, virtual collaboration spaces, client sites and remotely, without requiring a specific number of in-office days. |
| EY | In 2021, EY announced that it would adopt a hybrid working model. Under this model, most employees are expected to work remotely for at least two days each week, while spending the rest of their time collaborating in person either at a client site or in an EY office. |
| KPMG | As part of KPMG’s agile working policy, which includes various flexible working arrangements, employees can work from home for one or more days each week. |
| PwC | In 2024, PwC revised its hybrid working policy, mandating that partners and staff spend at least three days a week either in the office or with clients. This differs slightly from the previous guideline, which allowed staff to spend two to three days per week in the office or with clients. |
While the working models of the Big Four firms have shifted somewhat, as demonstrated by PwC, it seems unlikely that these firms will fully transition back to office-based roles in the future. As noted in our previous blog comparing medium-tier firms with the Big Four, it is increasingly important for firms to offer employees perks that promote a healthier work-life balance, particularly in the accounting industry, where burnout is common.
Additionally, a recent survey by Hays found that 48% of workers would consider quitting their jobs if required to return to the office full-time. This underscores the necessity for employers to provide competitive benefits, such as hybrid work options, to retain their staff, a consideration that is especially crucial in the accounting sector.
Accounting working trends and predictions
ICAEW’s 2024 report, titled ‘The evolution of mid-tier accountancy firms,’ identifies the COVID-19 pandemic as a significant catalyst for the shift towards hybrid working models. According to the survey, 12% of respondents believe that hybrid working is a major macro trend affecting the profession. Currently, client-facing staff average two days per week working in the office or at client sites. However, looking ahead to the next three years, respondents anticipate a shift where staff will spend the majority of their time in the office or at client locations.
The report also indicates that the proportion of firms offering fully remote work is expected to remain minimal, at just 2%. In contrast, 12% of firms expect a full return to on-site work for their employees.
When participants were asked to describe their firm’s culture, the most commonly selected term was ‘collaborative,’ chosen by 45% of respondents. This highlights a significant concern noted in the report, as hybrid working arrangements can lead to communication gaps and reduce spontaneous interactions among team members. As a result, the disconnect between hybrid working models and the collaborative culture that many firms strive for may lead to a trend back toward increased in-office working.
Indeed data: remote versus London accounting jobs
In our analysis of hiring insights from Indeed for June 2024 and July 2025, we observed that remote accounting jobs have consistently remained low, with less than 2% of postings. In contrast, accounting positions in London show an average volume of 20.90%.
Interestingly, the number of accounting professionals seeking jobs in London closely matches the available accounting vacancies in the area. However, there is a significant disparity between the number of remote accounting jobs advertised and the number of searches for remote accounting positions. This data indicates that, although many firms in the UK have chosen not to implement remote work policies, there is an existing demand for remote work, averaging at 6.34%.
Distinct data: hybrid working policies dominate
This trend is further illustrated by our internal data, which shows that over the past year, there were no remote accountancy practice roles advertised and just 4% required employees to be fully office-based. In stark contrast, 96% of the vacancies in Distinct’s accountancy practice market have offered a hybrid working policy. Specifically, the most common arrangement allows for two days of remote work per week, making up 79% of these vacancies.
The transition from remote and fully office-based working models to hybrid working reflects a significant evolution in the UK’s accounting industry. As flexibility becomes an increasingly vital aspect of employee satisfaction and engagement, accounting firms should remain vigilant in their approach to work arrangements. While many large corporations are gravitating towards traditional office settings, it remains essential for accounting firms to find a harmonious balance between fostering in-person collaboration and addressing the workforce’s desire for flexibility. These decisions may also influence how firms position themselves in a competitive environment. Moving forward, a commitment to hybrid work may well distinguish the leaders in the accounting profession and contribute to their continued success.
