I will give you my opinion, but i do feel for anyone to make an informed opinion they/we would need to know more of your background! Which industry have you been working in? For how long? For salary i think all the roles you stated are pretty similar, again you havent specified what level and whether the offers are for roughly the same level. If you pushed me, id prob say PA give better remuneration. In terms of not being pigeon holed, again PA comes out on top. A good variety of work and ,meritocracy. For people, I wouldnt know as i havent worked for either firm but both will have smart people. PA as you will see from another thread are known for having smart intellects. Training at both PA and KPMG will be excellent. It all depends on what type of a career you want. Transaction services is vastly different to S&M at PA. Hope this helps