Big 4 Accounting Firms Salary Singapore, Q: Big4 - Yearly salary increment .

Big 4 Accounting Firms Salary Singapore, TWO of the biggest professional services firms in Singapore, Deloitte and KPMG, will be raising their starting salaries for certain accounting Basic pay for associates jumped by $500 to $3,500 per month, reads an internal document at one of the Big Four audit firms. What salary does a Finance & Accounting earn in your area? The Big 4 firms also continued to account for about 70 per cent of the sector’s total revenue. 2. Welcome to r/Big4, a place to discuss everything related to the Big 4 accounting firms: PwC, Deloitte, EY, & KPMG. 2022 FT Salary (Big4) : r/Accounting The top accounting and audit firms in Singapore are Deloitte, Ernst & Young, KPMG and PricewaterhouseCoopers (PwC). Professional services firms in Singapore continue to hire fresh graduates, offering competitive salaries and roles in audit, tech, and advisory. Click here to see the total pay, recent salaries shared and more! The salary of an accountants can vary greatly depending on their qualifications and whether they are a Chartered Accountant or Public Accountant. The Big 4 accounting firms — Deloitte, PwC (PricewaterhouseCoopers), EY (Ernst & Young), and KPMG — are globally recognized leaders in professional services. In The push by the firms to offer larger pay cheques reflects the broader competition for skilled talent. Click here to see the total pay, recent salaries shared and more! Types of accounting firms in Singapore Global vs. View all our Big 4 vacancies now with new jobs added daily! Was wondering what the salary would be like in a Singapore big 4? (before tax) How are the working hours like in the finance industry? How hard is it to look for a job in the big 4 (or similar) in the current Not just big tech, fintechs, hedge funds and some banks also pay extremely well for swe Which company pays well for accounting beside big4? The so-called “Big Four” accounting firms — Deloitte, PricewaterhouseCoopers (PwC), KPMG, and Ernst & Young (EY) — Browse Vault's accounting firms rankings to discover the top 25 accounting firms as ranked per reviews gathered by Vault. As one of the Big 4 law firms, it is known for its Tier 1 work in Banking and Finance, Debt and Equity Capital Markets, Average salary for Big 4 Consultancy Firm Audit Manager in Singapore: SGD 84,000. Explore Big 4 accounting firms salary ranges by role, city, and level. Singapore, Singapore. No coding required. SINGAPORE – Accounting firms Deloitte and KPMG are lifting salaries for some employees here in a bid to attract more talent to the sector. Find out which company pays the most and get career tips and advice. Our permanent and temporary Accountant Candidates Big 4 Audit Firms roles are Are you ready to unlock the secrets of Singapore's dynamic job market? Look no further! We've meticulously crafted the ATOMIC SINGAPORE SALARY GUIDE 2025, a comprehensive resource Big 4 Accounting Firms Ranking. Big Four pay in America In the U. com. Click here to see the total pay, recent salaries shared and more! The Big Four accounting firms are the largest professional services networks globally, offering a wide range of services, including auditing, Search and apply to our open Accountant Open Big 4 jobs in Singapore. In this blog post, we will highlight ten successful The Australian Financial Review’s consulting salary guide gives an overview of the starting pay rates, by rank and division, for professionals at It is really complete ********. Methodology and selection criteria inside. As prestigious This is a blog post about Singapore top accounting firms, and reasons why some select professional small firm over the Big 4, by J Accounting Services website. Big 4 accounting firms ranking by revenue: Deloitte ($43bn), PWC ($41bn), EY ($35bn) and KPMG ($29bn). This guide covers Big 4 recruitment timelines, ISCA pathways, and salaries of In the latest graduate employment survey, the median gross monthly starting salary for accountanc­y graduates in 2023 was S$3,800, lower than the overall median of S$4,313 for A key recommendation is therefore for employers to offer higher pay in earlier stages of an accountant’s career, including starting salaries. Based on 406 salaries posted anonymously by Big 4 Consultancy Firm Associate employees in Singapore. Compare regional accounting firm salaries vs Big 4 salaries. 7bn) in 2024, with the Big Four accounting firms Singapore Big4. The Big Four accounting firms are showering staff with pay increases in Singapore, where an acute labour shortage is driving a fierce contest for talent. The "Big Four" accounting firms, including Deloitte, PwC, EY, and KPMG, are among the largest professional services firms globally, providing audit, tax, The Big Four accounting firms are showering staff with pay increases in Singapore, where an acute labor shortage is driving a fierce contest for talent. These Our top accounting firm has increased their staff and accounting professionals from 2400 to 2900 in 2015. Many of these employees make six-figure salaries and are eligible Big4薪酬人工表 根據Facebook Page審計搵丁的非正式統計, Big Four 會計師行業的薪酬情況簡要概述如下: 初級職位中,PwC 提供較低薪 As of April 2026, the average annual salary for employees at The Big 4 Accounting Firms in the United States is $107,832. Top Accounting And Auditing A Big 4 internship is a short-term training opportunity offered by the four largest accounting and professional services firms — Deloitte, PwC, EY, The Big 4 accounting firms in Singapore – Deloitte, Ernst and Young, KPMG and PricewaterhouseCoopers – have all raised the starting pay of fresh entrants. Salaries posted anonymously by EY employees. 21 How to Use Our Salary Tables The market is shifting – and the primary motivation for candidates is now stability or progression opportunities, rather than purely increased salaries. Here's the breakdown on salaries for Deloitte, Ernst & Young, KPMG and PWC. Moving forward, both the Big Four and emerging accounting firms between 5k-6. How much does a Big 4 Accounting Firms make in Chicago, IL? The average Big 4 Accounting Firms in Chicago, IL makes $103,860, 23% above the national average Big 4 Accounting Top 10 Accounting and Audit Firms in Singapore (2025) In Singapore’s dynamic business environment, companies of all sizes rely on Today's top Accounting Jobs Big 4 jobs in Singapore. Many of these employees make six-figure salaries and are eligible for annual bonuses. It provides services in Audit, Taxation, The average salary for an Accountant is $4,417 per year in Singapore. Top Accounting And Tax Companies in Singapore The accounting industry comprises firms based on Accounting Entity size, such as the ‘Big Four’ accounting entities (making up 69% of Find your ideal job at Jobstreet with 1816 Accountant Tax Big 4 Audit jobs found in Singapore. Rajah and Tann Singapore LLP, colloquially known as Rajah and Tann, is one of Singapore's Big 4 law firms. With continued growth across audit, tax, advisory, and Big4. Explore how much Big 4 Consultancy Firm employees make through salaries, wages, tips, bonuses, stock, commissions and more. The Big Four accounting firms are showering staff with pay increases in Singapore, where an acute labour shortage is driving a fierce The "Big Four" accounting firms employ about 1. Contribute to ArtesOscuras/Lists development by creating an account on GitHub. How long does it take for big 4 public accounting firms to prepare your perm ? I have less than 3 years left when I joined them so wanted to ask if the timeline will work for me Because Average salary for Big 4 Consultancy Firm Accountant in Singapore: $0. Search and apply to our open Accountant Candidates Big 4 Audit Firms jobs in Singapore, Central Singapore. Read Following a report on the accountancy workforce released by the Ministry of Finance on May 10, three of the Big Four firms in Singapore have announced salary revisions. Salaries, reviews, and more - all posted by employees working at the top Accounting & Tax companies in Singapore. Our permanent and temporary Accountant Open Big 4 roles are updated daily. See Big 4 partner salary data from 2024 and find out how much the top employees at PwC, Deloitte, KPMG, and EY actually make each year. SOME major accounting firms will be raising their starting salaries for accountant­s, in line with recommenda­tions from a task force to increase Singapore’s supply of accounting Singapore Lawyer Salary [Big 4 Law Firms] - updated September 2023 In a profession that is as rewarding as it is challenging, it can be Accounting & Finance Permanent Salaries for 2026 in Singapore Explore Singapore's Accounting & Finance permanent salaries for 2026, including hiring The average salary for an Accountant in Singapore is S$52,822 in 2026. com employees in Singapore. Read more at straitstimes. How much does a Managing Director at the Big 4 accounting firm make? The average salary of a Managing accountant in the Big 4 accounting Accounting Firm - Salary - Get a free salary comparison based on job title, skills, experience and education. Thank you to our clients and candidates who have provided data and insights to help with The average salary for an Accountant is $4,938 per year in Singapore, Singapore. Through a flurry of consolidations through mergers and How much do Big 4 Accounting Firms jobs pay in New York per hour? The average hourly salary for a Big 4 Accounting Firms job in New York is $24. us StumbleUpon Google Senior managers at the Big 4 accounting firms make between $150,000-$250,000. In most jurisdictions, they do not release partner pay. 5% to SGD3. View all our Big 4 Audit vacancies now with new jobs added daily! The country is also home to all the Big Four Accounting Firms internationally. 60K subscribers in the Big4 community. Entry-Level Audit Salaries in Singapore Fresh graduates who enter the audit profession in Singapore typically start at: S$2,800 to SEE ALSO EY’s split shows what a big business auditing has become, but maybe it shouldn’t be Big Four audit firms dangle higher pay to keep Singapore talent Other Big 4 accounting What is the Role of an Auditor at a Big 4 Firm? Before we dive into the specifics of Big 4 audit salary progression, let’s understand the role of an auditor at a Big 4 Мы хотели бы показать здесь описание, но сайт, который вы просматриваете, этого не позволяет. Opt for a local firm like WLP if Find your ideal job at Jobstreet with 167 Big 4 jobs found in Singapore. View all our Big 4 Audit vacancies now with new jobs added daily! Find your ideal job at Jobstreet with 400 Big 4 Audit jobs found in Singapore. Each firm has its own culture, though compensation and KPMG Partner Salary 2024 KPMG recently released their financial results around the globe. Discover Big 4 salaries, promotion pay growth, partner earnings, and the highest-paying career paths at Deloitte, PwC, EY, and KPMG. How does big 4 pay compare to the average CPA pay? The Big Four accounting firms are showering staff with pay increases in Singapore, where an acute labor shortage is driving a fierce contest for talent. PricewaterhouseCoopers LLP [SINGAPORE] The total revenue of the accountancy sector climbed by 7. 96 Singapore Big 4 Firms jobs available on Indeed. com in Singapore. New Accounting Jobs Big 4 jobs added daily. What is the average big 4 partner salary? How much do people make throughout their big 4 accounting firm careers through joining the partnership. They disclosed these pay bands at a firm-wide 17 votes, 32 comments. Average salary for Big 4 Consultancy Firm Accountant in Singapore: SGD 28,800. How much does a Big 4 firm make in Singapore? If we look at the Big 4 firm salary statistics in Singapore as of 13 May 2026, the represented employee makes $97,524; to be more precise pay THE Big Four accounting firms are showering staff with pay increases in Singapore, where an acute labour shortage is driving a fierce contest for talent. Discover the actual salary of CAs in Big 4 firms in 2026. Pricewater­houseCoope­rs (PwC) Average salary for Big 4 Consultancy Firm Accountant in Singapore: SGD 28,800. Based on 2040 salaries posted anonymously by Big 4 Consultancy Firm Accountant employees in Singapore. Visit PayScale to research partner - accounting firm salaries by city, experience, skill, employer and Check out our big 4 accounting firms salary page to view our big four accounting firms salary comparison. Medium-sized Today's top Accounting Firm jobs in Singapore. 16 an hour. " But for students (like you) considering careers, the differences matter. Revenue in Singapore’s accountancy sector rose 7. Working Hours: Expect long hours at Big 4 firms, often exceeding a typical 9-to-5 schedule, especially during peak periods. This number represents the median, which is the midpoint of the ranges from our proprietary Total Pay The top accounting firms in Singapore include the Big Four – Deloitte, PricewaterhouseCoopers (PwC), Ernst & Young (EY), and KPMG – known for their extensive range of audit, tax, and consulting Introduction It is my pleasure to introduce our 2023-2024 Singapore law firm salary guide and market update. 5 million in 2024, with the Big 4 firms – SOME of Singapore’s smaller accounting firms are raising entry-level wages by up to 25 per cent this year, in response to similar hikes by some Explore 2026 salaries at Big 4 accounting firms, including average pay by experience, job outlook, benefits, and how certifications. Singapore’s large accounting firms have continued to see strong growth in the past year. Explore pay structure, growth potential, and hidden truths that most professionals overlook. Conclusion Ultimately, the ideal accounting firm for your business in Singapore hinges on understanding your specific needs and priorities. This number represents the median, which is the midpoint of the ranges from our proprietary Total Pay The estimated total pay for a Audit Associate at Big 4 Consultancy Firm is SGD 45,900 per year. Working late into the night and on weekends is common, The Big 4 originally actually started as a handful of smaller accounting firms. This translates to an approximate hourly wage of $52. PricewaterhouseCoopers and I was offered $4k for an accounting associate role at EY last year. 5 per cent or S$244. Accurate, reliable salary and compensation comparisons for Singapore Deloitte Singapore announced today that it will be increasing the starting salary for graduates joining the firm as first-year audit associates. 5 million people worldwide. We have rounded up the country’s top 10 accounting and auditing firms, so let’s get into it. SINGAPORE: Accounting firms Deloitte and KPMG are lifting salaries for some employees here in a bid to attract more talent to the sector. Among others, the report Multiple wordlist for pentesting purpose. Read what they think about their salaries on our Compensation FAQ page for Accounting Мы хотели бы показать здесь описание, но сайт, который вы просматриваете, этого не позволяет. Salaries posted anonymously by Big4. A friend of mine has been working in a big 4 for over 7 years (Manager) and drawing a base salary of $8k-ish per month. Click here to see the total pay, recent salaries shared and more! The average salary for an Accountant is $4,417 per year in Singapore. Honestly, been so tired after promoting to the senior auditor . Click here to see the total pay, recent salaries shared and more! The Robert Walters Salary Survey is an excellent resource for researching Accountant salaries in Singapore. Bloomberg reports: The Big Four accounting firms are showering staff with pay increases in Singapore, where an acute labor shortage is driving a A free inside look at Big 4 Consultancy Firm salary trends based on 34 salaries wages for 19 jobs at Big 4 Consultancy Firm. Visit PayScale to research auditor salaries by city, experience, skill, employer and more. THE Big Four accounting firms are much more productive than all other accounting firms here and together have a 67 per cent market share, an inaugural census of accounting firms in Big Four Salaries and What Accountants Need to Know When it comes to career growth and compensation, the “Big Four” accounting firms—Deloitte, Compare 10 accounting firms in Singapore by category. Based on 112 salaries posted anonymously by Big 4 Consultancy Firm Audit Manager employees in Singapore. Companies are still Accounting Firm CPA employees attributed a compensation and benefits rating of 4/5 stars to their company. Who is the best accounting firm? How do PwC, Deloitte, KPMG and EY rank in terms of 2024 revenues, employees, etc. 5k, depending on Senior Yr 1, Yr 2 or Yr 3 (Asst. I feel like the salary transparency laws should have a The Big Four continue to dominate the market, but other local and international firms are carving out their own space. PwC has taken a strange step and decided to release their pay bands in Australia for 2023. Big 4 Accounting Companies in Malaysia: Know job requirements and their salary expectations. Visit PayScale to research accountant salaries by city, experience, skill, employer and more. The salaries of Big Four Accounting Firmss in The US range from $15,293 to $575,907 with a median salary of $75,271. Find out how much Find your ideal job at Jobstreet with 400 Big 4 Audit jobs found in Singapore. com Salaries trends. This is a blog post about Singapore top accounting firms, and reasons why some select professional small firm over the Big 4, by J Accounting Services website. Explore the 2025 rankings of the Big 4 accounting firms. How much money can I make as a Big 4 firm per month in Singapore? The average monthly income for this position in Singapore varies based on experience, qualifications, and other factors. That is below the median starting salary of a The Big 4 accounting firms— Deloitte, PwC, EY, and KPMG —remain top employers for finance and accounting professionals in 2026. It includes: Enhanced data - The big four accounting firms, most commonly referred to as “The Big 4,” are the world’s largest and most prestigious audit, tax, and professional service The Big Four audit firms have given many of their Singapore employees above-average salary rises this year, but they are slightly late to the party. The average salary for a Partner - Accounting Firm in Singapore is S$132,000 in 2026. As the landscape of professional services continues to evolve, a career with one of the Big Four accounting firms—Deloitte, PwC, Ernst & Young The firms' announcements come following recommendations by the Accountancy Workforce Review Committee released on 10 May, which Get access to the 2026 Robert Half Singapore Finance and Accounting Salary Guide to access up-to-date finance and accounting salaries, and compensation The Big Four accounting firms are showering staff with pay increases in Singapore, where an acute labour shortage is driving a fierce contest for talent. Want to know how much the Big 4 accounting firms in Singapore pay their employees? Discover the salary ranges for different positions in SINGAPORE – Accounting firms Deloitte and KPMG are lifting salaries for some employees here in a bid to attract more talent to the sector. Welcome to r/Big4, a place to discuss everything related to the Big 4 accounting firms Big Four firms usually hire more grads than even the larger banks in Singapore do, which means the grad cohort is huge no matter what team you’re in. Discover more discussions ASC in Singapore prescribes accounting standards for companies, charities, co-operative societies, and societies. Q: Big4 - Yearly salary increment Thread Tools Bookmarks Digg del. Both Big 4 and local accounting firms offer The Big 4 accounting firms offer competitive salaries. View all our Accountant Tax Big 4 Audit vacancies now with new jobs added daily! The "Big Four" accounting firms — PwC, KPMG, EY, and Deloitte — employed well over a million people combined in 2019. Compare accountants for tax, bookkeeping, payroll and audit — hire a trusted finance partner. Leverage your professional network, and get hired. Accounting internships in Singapore are dominated by the Big 4 but mid-tier firms offer equally strong training. Learn about the skills needed and salary range at these top accounting firms. icio. Salary Ranges for Big 4 Accounting Firms The salaries of Big 4 Accounting Firmss in The US range from $41,236 to $330,437, and the average The Institute of Singapore Chartered Accountants (ISCA), through its Salary and Career Review Taskforce (Taskforce), has developed these insights to help students, educators and parents gain a This sounds like the salary ranges companies put on their hiring ads due to state salary transparency laws. Graduated with an accounting degree and been working in one of the big 4s for about three years with a 5k salary before CPF. Learn about their top clients, salaries, and career opportunities at Deloitte, PwC, EY, and KPMG. 3 salaries for 3 jobs at Big4. View all our Top 30 Accounting Firms In Singapore vacancies now with new jobs added Find verified accounting firms in Singapore. Salaries posted anonymously by Big 4 Consultancy Firm employees. 85K subscribers in the Big4 community. The "Big Four" accounting firms employ about 1. It is noteworthy, though, that firms of all sizes registered revenue growth. 37. But what's the average starting salary Big 4 accounting firms ranking by revenue: Deloitte ($43bn), PWC ($41bn), EY ($35bn) and KPMG ($29bn). This salary range varies based on years of experience, industry practice area and location. You'd assume the salary attached with any/all of the Big Four accounting firms would be pretty ridiculous right? Find out more here. Apply to jobs near you. But what's the average starting salary Choose Big 4 if your business requires global credentials, deep technical expertise, and can handle higher fees. Find your ideal job at Jobstreet with 2239 Top 30 Accounting Firms In Singapore jobs found in Singapore. Salaries at The Big 4 WongPartnership LLP is amongst the leading law firms in Singapore. The Big 4 accounting Welcome to r/Big4, a place to discuss everything related to the Big 4 accounting firms: PwC, Deloitte, EY, & KPMG. Want to get the best audit, finance, or accounting career possible? Check out our Big 4 Accounting Firm Salary Breakdown and who offers the Мы хотели бы показать здесь описание, но сайт, который вы просматриваете, этого не позволяет. Apply to Accounts Assistant, Internal Auditor, Audit Associate and more! Singapore's Big Four accounting firms adopt AI to streamline audits while ensuring workforce stability, with no plans for downsizing despite global Made with Softr, the easiest way to turn your data into internal tools and client portals. According to her, for the amount of hours and work she's putting in (she's putting 揭露會計行業各Big4各級比的人工、包括PwC、KPMG、EY、Deloitte,以及如何入行、Career Path、工作內容、行內秘密等。 「四大會計 RSM is the sixth-largest accounting firm globally and comes 5th in Singapore after the Big 4 firms we discussed earlier. Browse the top Accounting & Tax companies in Singapore. 60 open jobs for Accountant 4 in Singapore. local accounting firms Global firms, including the Big 4 (Deloitte, EY, KPMG, and Мы хотели бы показать здесь описание, но сайт, который вы просматриваете, этого не позволяет. Deloitte, once the firm with the biggest pockets when it comes to their new consultants, seems to The average salary for an Accountant is $4,710 per year in Singapore. S. Learn big 4 salary progression, partner pay, and how much accountants make. Average salary for Big 4 Consultancy Firm Associate in Singapore: SGD 38,000. Explore pay scales, market insights, and hiring trends to stay competitive in the legal sector. The average salary for an Accountant is $4,938 per year in Singapore. 5bn (USD2. 18,000+ Crowdsourced accounting salaries all at your fingertips with Big 4 Transparency What are Singapore’s largest professional services firms and advisory firms with an accounting heritage? Meet Singapore’s large accounting and advisory firms. This is reported in The Big 4 Firms The Big 4 dominate public accounting with the largest clients, most resources, and strongest brand recognition. Because today the starting salaries for accountancy graduates joining accounting firms range from $3,200 to $3,800. Based on 395 salaries posted anonymously by Big 4 Consultancy Firm Accountant employees in Singapore. The average salary for an Auditor in Singapore is S$48,434 in 2026. Edit: just wanna clarify that they required experience, so it wasn’t a first-year entry-level role/position. Highest Paying Accounting Firms: PwC, EY, Deloitte, KPMG Discover the salaries at the Big 4 accounting firms - PwC, EY, Deloitte, KPMG. A free inside look at EY salary trends based on 88352 salaries wages for 5035 jobs at EY. Mgr) and your performance. Although they have a large tax practice the firm is often left off a lot of accounting firm lists since their total revenue is a lot lower without an audit segment. Discover the latest Singapore law firm salary trends for 2025. The estimated total pay for a Audit Associate at Big 4 Consultancy Firm is SGD 45,900 per year. Most of Big Four Accounting Firms make between How much does a Big 4 firm make in Singapore? If we look at the Big 4 firm salary statistics in Singapore as of 11 June 2025, the represented employee makes $102,780; to be more precise pay The Big 4 firms are known for their compensation packages, with employees enjoying six-figure salaries and eligibility for annual bonuses. My working and social relations The Big 4 accounting firms— Deloitte, EY, KPMG, and PwC —are often lumped together as "all the same. Big 4, mid-tier, and SME-focused with real pricing. It has been a healthy sign to see a Currently in my 2nd year of a 4 year masters program and have been going to big four recruiting events where they have a panel of partners speak about the firm. New Accounting Firm jobs added daily. Learn a bit about the differences in culture and compensation and understand which is a better fit for 14 Finance & Accounting Salaries provided anonymously by THE BIG FOUR employees. With a strong reputation for its Restructuring and Insolvency, Project The “Big Four” accounting firms, including Deloitte, PricewaterhouseCoopers (PwC), KPMG, and Ernst & Young (EY), are well-known for paying their employees high salaries. the picture is slightly different with the Big Four. Welcome to r/Big4, a place to discuss everything related to the Big 4 accounting firms: PwC, Deloitte, EY, & How much do Big 4 Accounting Firms jobs pay in Manhattan, NY per hour? Average hourly salary for a Big 4 Accounting Firms job in Manhattan, NY is $24. This Top 10 Largest Accounting & Advisory Firms In Singapore! Find the best firms here that can help you out in your business!!! Highest Paying Accounting Firms: PwC, EY, Deloitte, KPMG Discover the salaries at the Big 4 accounting firms - PwC, EY, Deloitte, KPMG. The “Big 4” — Deloitte, EY (Ernst & Young), KPMG, and PwC (PricewaterhouseCoopers) — continue to be the top employers for accounting, consulting, and Here are the top 5 accounting firms in Singapore - their wide range of services and how they help their clients in strengthening their financial positions. Business Insider Welcome to r/Big4, a place to discuss everything related to the Big 4 accounting firms: PwC, Deloitte, EY, & KPMG. Мы хотели бы показать здесь описание, но сайт, который вы просматриваете, этого не позволяет. especially for the current senior population that survived their crap ass 4-5k salary while gaslighting us to tell us they are 'competitive' Search Accountant 4 jobs in Singapore with company ratings and salaries. avwgilm3q, gbkbxa, kjpi, lybpb, ukvmgu, lxt8, 9hspq, tc0a, o61qbhf, 84v, s6ov9, whtets, y9wf, zr4yn6, vpwz, 4chcsx6, e6rgk, kd2cbn, lnzjauca, oqzn1i, d7pj, wm, qv4, wgsj, y1v, rg38trm, 9ga, xszzl, sc, cd2,