Deloitte, PwC, EY and KPMG are four of the clearest hybrid work model examples among large professional services firms. In February 2025, while companies such as JPMorgan and Amazon were moving to full-time office mandates, the Big Four accounting firms were flipping the script across their US offices.
Bloomberg reported that they were not just sticking with hybrid work but doubling down on it. For them, flexibility was not a perk. It was a strategy to win the competition for talent, keep productivity high and prepare their businesses for the future.
Why did the Big Four stick with hybrid work?
The Big Four treated hybrid work as a talent and performance strategy, not a concession. Each firm set its own model, but each described office time in terms of client work, collaboration or team development. Two of them, PwC UK and EY, also track attendance.
Mike DePrisco, president and CEO of the Institute of Management Accountants, pointed out that the younger generation of professionals is seeking workplaces that break away from rigid structures.
“It’s really about changing our mindset, right? And moving away from these legacy ways of how work was getting done—and really embracing the fact that, look, it’s changed.”
Mike DePrisco, CEO of the Institute of Management Accountants
A hybrid work model is an arrangement in which employees split their working time between the office, or client sites, and remote locations.
How does PwC approach hybrid work?
PwC runs different models in the US and the UK. At PwC US, most employees split their time evenly, spending about 50% of it in person at an office or client site, with audit schedules shifting by season. PwC UK is more structured.
Yolanda Seals-Coffield, PwC US’s Chief People and Inclusion Officer, says hybrid is here to stay. The flexibility keeps productivity high while giving employees room to thrive.
At PwC UK, staff are now expected at the office or with clients at least three days a week, up from the previous two-day arrangement. The firm tracks where employees work and shares the data monthly with staff and their career coaches, an approach Kadence has questioned elsewhere. Laura Hinton, PwC UK’s Managing Partner, explained the change: “Face-to-face working is hugely important to a people business like ours, and the new policy tips the balance of our working week into being located alongside clients and colleagues. At the same time, we continue to offer flexibility through hybrid working.”
How does Deloitte approach hybrid work?
Deloitte takes a flexible, common-sense approach. Instead of strict office mandates, it brings teams together when it matters: key project milestones, brainstorming sessions and team building. The principle is outcomes over office hours. Showing up should add real value, and expectations vary by region to fit local norms.
Deloitte describes its approach to hybrid work as “co-locating when it matters most for performance, growth, and well-being.” In the US, its approach is not one-size-fits-all. Workplace expectations vary by region, and Deloitte leans into that, adapting to local norms and creating work environments that make sense for its people wherever they are.
“There’s a cultural element to how people view work depending on the country.”
Willem Blom, Global Tax & Legal Leader, Deloitte
Co-location means team members working in the same physical place at the same time, usually for work that benefits from being together.
How does EY approach hybrid work?
EY found that teams spending 40% to 60% of their time in person at the office strike a good balance between getting work done and building strong teams. Rather than blanket rules, EY lets teams decide when in-person collaboration adds the most value. It also started tracking office attendance with swipe-card data to encourage collaboration and mentorship.
EY is not simply hoping people show up. It started tracking office attendance with swipe-card data to understand how often people are in the office, and to use that data to encourage meaningful collaboration and mentorship rather than to check a box.
For other employers, this is the practical lesson: attendance data is most useful when it informs how teams use the office. Kadence makes it simple to see how employees actually use the office, without the hassle of manual data collection.
How does KPMG approach hybrid work?
KPMG US has no firm-wide mandate. About 57% of the workforce is in person at some point each week, and leaders decide what works best for their teams. Since fall 2023, audit teams have aimed for around three in-person days a week at an office or client site. KPMG is clear that it does not want performative office time.
“Let’s empower and enable our leaders to make decisions about where it makes the most sense for their teams to work,” says Sandy Torchia, Vice Chair of Talent and Culture.
“We do not want them to come in just to tick a box, swipe a badge, and leave,” says Becky Sproul, Partner and Audit National Talent & Culture Officer.
“It’s a giant experiment, right? We’ve never been here before—with the pandemic still fresh in our minds and the way we work changed for good.”
Sandy Torchia, Vice Chair of Talent and Culture
What can other companies learn from these hybrid work model examples?
The common thread across the Big Four is flexibility with purpose. KPMG trusts leaders to decide what works, Deloitte focuses on collaboration when it counts, EY looks for a balance of in-person time, and PwC blends structure with autonomy. Each firm links office time to outcomes, and adapts it to teams and regions.
As work keeps changing, the Big Four are adapting, experimenting and listening to what works for their people. For enterprise leaders designing their own model, three lessons stand out:
- Set expectations by team or function, not one rule for everyone.
- Tie in-office time to specific work, such as milestones, client work and mentoring.
- Use attendance data to encourage collaboration and mentorship, not just to check a box.
Companies don’t have to figure this out alone. Kadence gives leaders data-driven insights on office usage, collaboration patterns and team dynamics, so they can design hybrid strategies that work, with less guesswork and less wasted space. The hybrid work strategy guide covers how to build one.
Frequently asked questions
Do the Big Four accounting firms require employees in the office?
As of February 2025, in their US offices, none had a strict five-day mandate. PwC US staff spent about 50% of their time in person, EY found 40% to 60% worked well, and KPMG left decisions to team leaders. PwC UK expected at least three days a week.
How does EY track office attendance?
EY started tracking office attendance with swipe-card data, to understand how often people are in the office and to encourage collaboration and mentorship.
What is KPMG’s hybrid work policy?
KPMG US had no firm-wide mandate. Leaders decide for their teams, and since fall 2023 audit teams have aimed for around three in-person days a week.
To see how Kadence can help you design a hybrid model that works, book a demo.
