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i can only speak to audit. but it seems right now there’s varied lines of thought. some people are
looking at the SM role as just experienced manager and Director as being what SM used to be before the level was created. But others are treating the new progression as an accelerated path to SM and the Director title just means 2+ years experienced SM.
In Tax and we’ve never had SM previously. I see it as distinguishing the group that have chance at partner if you make it to Director. Otherwise, you’ll know sooner when you are just career manager.
In tax, you make director simultaneously with entering partner program. I think they’ve made this clear in various webcasts
Also agree with M2
Director = senior manager in old system, senior manager = manager in old system, manager = senior in old system
You’re missing the point. Due to staffing issues managers have always needed to pick up the slack for lack of senior support and do “senior” work. That’s always been the case. But to say that “managers” now are “seniors” in the old promotion system is ridiculous. Some seniors have only been with the firm 2-3 years, so by your logic those 2-3 year staffers who were “seniors” in the old system have now been promoted to “manager.” That’s certainly not the case. Seniors are still seniors who need 3 years of experience before being promoted to manager. That hasn’t changed. If you want to debate the roles and responsibilities of each different staff class then fine but despite the change to director / senior manager, there was never a change to the manager or senior level.
Eventually Directors will be people on the Partner Path. With the transition last year (ie they made all audit Sm directors), currently its Director = Old SM, SM = Old experienced manager