© 2015 Robert Half Finance & Accounting. An Equal Opportunity Employer M/F/Disability/Vet. Lindo Gharib

Sources of Information  Thousands of full-time, temporary and project placements made by our offices throughout the year  Local insight from our recruiting and staffing experts  Exclusive research we conduct among CFOs, senior managers and employees  A review of actual starting salaries in 2015  An extrapolation of current trends into

Trends Examined  The hiring environment  Payroll Trends  Healthcare-related hiring  Local trends  Succession planning 3

The Hiring Environment 4

 Higher salaries: 4.7 percent average increase  Recruiting incentives  Turnover rising  Entry-level upswing 5

The Hiring Environment 6 Source: Robert Half survey of more than 2,200 CFOs in the United States CFOs were asked, “Which of the following steps are you taking or do you plan to take to retain your employees as the economy improves?” 63% Promoting top performers 52% Raising salaries 50% Increasing investment in professional development/training 48% Enhancing employee benefits (health insurance, retirement packages ) 32% Reinstating or increasing bonuses 21% None/no steps

The Hiring Environment 7 What employers seek : Functional skills Professional credentials Collaborative personalities   

The Hiring Environment 8 What employers seek : Functional skills  Professional credentials Collaborative personalities  

Hot Jobs  Accounting manager  Business analyst  Business systems analyst  Compliance officer  Financial analyst The Hiring Environment  Information technology auditor  Internal auditor  Payroll professional  Senior accountant  Staff accountant 9

The Hiring Environment Source: Robert Half survey of more than 2,100 CFOs in more than 20 of the largest U.S. markets. Responses do not total 100 percent due to rounding. Keeping pace with changing technology41% Meeting regulatory compliance mandates24% Harnessing/managing big data17% Finding and keeping skilled staff16% CFOs were asked, “In general, what would you say is the single greatest pressure facing your accounting and finance function?” 10

The Hiring Environment Help wanted Companies need individuals proficient with: Enterprise resource planning (ERP) systems Integrated financial reporting systems Cloud computing platforms Information security and data-mining tools Systems conversion projects 11

Payroll Trends in the Richmond market 12

 Salaries are rising  Sign-on bonuses, merit raises and performance-based bonuses  Focus on retention Payroll Trends Compensation Trends 13

Spotlight on Healthcare 14

Spotlight on Healthcare  The Affordable Care Act (ACA)  ICD-10  Value-based reimbursement  Healthcare management systems The following healthcare reform and trends continue to contribute to financial hiring: 15

Other Local Trends 16

Local Trends Growing industries Positions in demand ? 17 Region-specific insights on positions in demand and growing industries are available at roberthalf.com/salary-center.

Boomer Retirements Underscore Succession Needs 18

4 Ways to Smooth the Transition 1.Allow phased retirement options. 2.Focus on all levels. 3.Groom high-potentials. 4.Keep an open mind. 19

The Industry’s Leading Resource Salary and hiring research 20

How Can We Help? Let us:  Help you find highly skilled full-time employees  Offer guidance on local hiring trends  Help you determine salary packages for new hires 21

© 2015 Robert Half Finance & Accounting. An Equal Opportunity Employer M/F/Disability/Vet. Lindo Gharib roberthalf.com/salary-center