Which factor, independent of holding a CA or CPA, almost always sets a higher early salary trajectory?

Answer

Working for one of the Big Four accounting firms.

Working for one of the Big Four accounting firms (Deloitte, PwC, EY, KPMG) almost always sets a higher salary trajectory early on compared to working at smaller regional or local firms.

Which factor, independent of holding a CA or CPA, almost always sets a higher early salary trajectory?
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