Q1 2026 AT A GLANCE
1. Market Sentiment: Cautious optimism with real urgency
Q1 2026 hiring activity is broadly similar to Q1 2025, but with a clear uptick in urgency for specific roles. Most MNC companies begin their fiscal year in January, triggering new headcount approvals. March bonuses then accelerate candidate movement, creating a natural wave of replacement searches opening ahead of April 1st start dates.
Professional services firms are particularly active, with Big 4 and consulting firms aggressively seeking experienced mid-career hires before their own July fiscal year begins.
MNC companies tend to have clearer, globally driven hiring decisions. Japanese domestic firms take a more measured approach, mid- to long-term perspective with emphasis on internal alignment.
2. Hiring Trend: Accounting leadership dominates
Demand in Q1 2026 was broadly consistent across industries. Consumer goods, apparel, food & beverage, healthcare, industrial trading, and manufacturing all showed balanced activity. No single sector surged or cooled significantly.
Where the story gets interesting is in role type. Accounting Manager roles remained the single hardest position to fill, particularly in large organizations requiring people management experience or specialist function expertise (AP, AR, GL).
Decision speed update: Clients who restarted searches after rejected offers in 2025 have streamlined their processes, reducing interview stages by at least one, achieving a start-to-close timeline of under one month. However, this acceleration only happens under real pressure.
3. Talent Movement: Q1 is peak candidate season for structural reasons
Candidates are more active in Q1 than any other quarter, driven by two predictable triggers: annual performance reviews (and salary adjustments that disappoint) and March bonus payments that unlock freedom to move.
Finance professionals who are unhappy with their review outcomes or bonus results begin actively exploring options in January and February, making Q1 the most competitive period for securing strong profiles before they are placed elsewhere.
Supply gap alert: Finance professionals are increasingly moving away from accounting roles due to offshoring and AI concerns, widening the gap between Accounting Manager supply and market demand. SMEs and Japanese global companies feel this most acutely.
4. Salary & Compensation: Expectations are up, sign-on bonuses are now a real hiring tool
Quality candidate salaries and expectations have risen significantly over the past several years. Actively searching candidates routinely hold 3–4 competing offers simultaneously. Salary is not always the deciding factor but it plays a meaningful role in every decision.
Sign-on bonuses have become noticeably more common and now influence not just whether candidates accept an offer, but when they will accept an offer as well, allowing companies to bridge the gap when a candidate is waiting on an outgoing bonus.
5. Function-specific & Emerging Skills: Finance roles are broadening, AI is on the horizon
Q1 2026 did not see a surge in entirely new roles, but a clear broadening of skill expectations within existing finance positions. The finance professional of 2026 is expected to do more and to do it with greater business impact. Click each area to exlpore:
6. Bilingual Talent: Demand is rising, supply is not keeping pace
Demand for bilingual Finance & Accounting professionals is increasing across the board. The driver has expanded: previously concentrated among MNCs in Japan, demand is now also rising among Japanese companies preparing for overseas expansion or international IPOs, seeking candidates with fluent Japanese, strong business English, and international accounting standards experience.
The core challenge: finding candidates who simultaneously meet requirements for stable career history, relevant industry experience, specialized skills, appropriate compensation expectations, and are available at the right moment. Any single gap removes an otherwise strong profile from consideration.
7. Q1 2026 vs. Q1 2025: The biggest shift - Back to office, and people are accepting it
The single most notable change between Q1 2025 and Q1 2026 is the return to office. Most companies are now requiring a minimum of 3 days per week, and in many cases, 4 to 5 days. Perhaps more surprisingly, employees and candidates are broadly accepting this shift, and in some cases, embracing it. The resistance that characterised 2023 and 2024 has largely softened.
6. OUTLOOK Q2 2026: Expect it to get busier
Q2 is expected to see increased market activity as March bonus recipients resign and begin new roles from April onwards. This creates a predictable wave of replacement searches opening across Finance & Accounting functions, and more candidates actively exploring their options simultaneously.
We Are Here To Help
At Trusted Partners, this kind of clarity is what we bring to every search for candidates and clients alike. We work exclusively in Finance & Accounting and Professional Services, which means these are the conversations we have every day.
Whether you are a finance professional thinking about your next step, or a company working to define what you truly need from your next hire, we would be happy to talk it through.
