American Robert McCullough, of fund manager AMVESCAP, remains the highest paid FD on the index, with a pay packet last year of £974,000 including a £724,000 bonus, according to the survey by the sister title to Accountancy Age . That bonus accounted for 299% of his salary - though the average among FDs was a bonus of 41% on top of basic. The average salary was £272,961 plus a £112,283 bonus. With the average age of a FTSE-100 finance director falling from 50 to 49, GEC John Mayo emerged as the high-flyer of the year - earning £20,395 for each of his 43 years. The title of youngest FD, however, went to Dixons Group's 35-year-old FD Ian Livingston. With an average sign-off time of 58.7 days, KPMG emerged as the fastest auditor of FTSE-100 companies. At 131 days, Baker Tilly - the only non-Big Five firm to audit a FTSE-100 company, Securicor - was the slowest. But PricewaterhouseCoopers' 36-day audit of Scottish Power was the fastest of them all. PwC charged J Sainsbury an audit fee equivalent to £37 per £1m of turnover making it the best-value audit on the index. At £1,587 per £1m of turnover, PwC's audit of IT company Sage appeared to be the worst. Audit fees inched up by an average of 3% over the year with HSBC paying the most - more than £10m to KPMG. Survey, page 26.
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