By Jesse Vazquez, Founder & Managing Partner · October 26, 2026

Quick answer: Most controllers get there in about 10 years, moving from senior accountant to accounting manager or assistant controller and then into the controller seat, with at least five of those years spent managing people. A CPA isn't legally required, but many employers prefer one, and the jump from assistant controller to controller is where pay changes the most (Robert Half's 2027 national midpoints run from $124,500 to $187,500).

A lot of the senior accountants I talk with know they want to be a controller someday. Far fewer have a plan for getting there. They assume the title arrives if they keep closing the books well and wait their turn, and at many companies that turn never comes because the current controller isn't going anywhere.

The people who reach the seat on a reasonable timeline usually make two or three deliberate moves. This guide walks through what those moves look like and what each step pays. It also covers the CPA question, which is getting easier to answer in Texas.

What does a controller actually do?

The controller owns the accounting function and the numbers that come out of it. The Bureau of Labor Statistics describes controllers as the people who direct the preparation of financial reports, including income statements and balance sheets, along with the reports regulators require. They often oversee the accounting and audit functions as well.

In practice, that means you run the close calendar and own the relationship with the outside auditors. You're also the person the CFO or owner calls when a number looks wrong. At a smaller company, the controller is often the most senior finance person in the building, which makes the job closer to a CFO role than the title suggests.

What is the typical path to controller?

There's no single ladder, but in the searches we run the most common path has four seats. The pay ranges below come from Robert Half's 2027 Salary Guide and are national figures.

• Senior accountant: $81,500–$111,250 (midpoint $96,750)

• Accounting manager: $98,250–$128,500 (midpoint $115,000)

• Assistant controller: $95,500–$144,250 (midpoint $124,500)

• Corporate controller: $154,500–$216,250 (midpoint $187,500)

Senior accountant. This is where you learn to own a piece of the close, usually the harder reconciliations and accruals. The best senior accountants start reviewing other people's work before anyone asks them to.

Accounting manager. Your first real management job. You run part of the close and start working directly with auditors. Many people skip from here straight to controller at a smaller company.

Assistant controller. Robert Half says the role generally requires at least five years in accounting or finance. You're running the close and the team under the controller, and you're often the one doing the technical accounting research.

Controller. Robert Half says the role typically requires 10 years of finance and accounting experience, with five in a managerial capacity.

The biggest jump in that table is the last one. Going from assistant controller to controller moves the midpoint by about $63,000, which is why I tell people to think hard about how and where they make that final step.

Do you need a CPA to become a controller?

You don't need a CPA license to hold the title. BLS notes that professional certification is not required for financial managers, the federal category that includes controllers. Robert Half says employers often prefer candidates with a CPA, CGMA or CMA, along with an MBA.

My view from the hiring side is that the CPA matters most at companies with private equity owners or plans to sell. Those boards want someone who can stand in front of the auditors with authority. At a founder-owned distributor or a regional contractor, strong operating experience and a clean close often count for more than the license.

If you've been putting off the CPA because of the 150-hour rule, Texas changed the math this year. The Texas State Board of Public Accountancy added a new pathway that took effect August 1, 2026: a bachelor's degree with 120 semester hours plus two years of work experience. The traditional route of 150 hours with one year of experience still exists.

Should you start in public accounting or industry?

Both work, but they build different strengths. Public accounting teaches you audit standards and gives you exposure to many companies in a short time. Robert Half notes that public accounting experience is highly valued for assistant controller roles, and in our searches controller candidates with a Big Four or large regional firm background still get a second look from audited companies.

Industry teaches you how a close actually runs and how to work with operators who don't care about debits and credits. People who spend their whole career in public accounting sometimes struggle with that part. If you're weighing the move out of a firm, our guide on leaving the Big Four covers which industry seats set you up best.

What gets an accounting manager promoted to controller?

The technical work gets you to accounting manager. What gets you past it is usually some combination of these:

• Owning the close end to end. That includes setting the calendar and then finding ways to shorten it.

• Managing people well. Controllers are hired partly on whether their team stays. Hiring managers ask about turnover on your team more than candidates expect.

• Leading a system project. An ERP migration or a consolidation tool rollout that you led, rather than cleaned up after, is one of the strongest lines on a controller resume.

• Explaining the numbers to non-accountants. Owners and operators want a controller who can tell them why margin moved in plain language.

Industry specialties help too. Construction job costing and WIP reporting are a good example, since contractors pay a premium for controllers who can build a WIP schedule a surety will trust. We covered that in Construction Accounting Pays a Premium.

When should you change companies to get the controller title?

This is the decision I spend the most time on with candidates. If your company's controller is five years from retirement and likes you, staying can be the fastest path. If the controller is mid-career and happy where they are, you probably need to move.

The common move is from assistant controller at a larger company to controller at a smaller one. The title and pay jump right away, and the scope often grows too, because a controller at a $100 million company may also handle FP&A and treasury. The tradeoff is fewer people to delegate to, and that suits some people better than others.

Timing matters. Most finance professionals I talk with want to collect their year-end bonus before they move, which means the busiest controller hiring windows tend to follow bonus payouts. If you want a new seat in the first half of next year, the conversations should start now. Our Market Brief on the controller shortage has the current supply and pay data if you want to see how much bargaining power controllers have right now.

Frequently asked questions

How long does it take to become a controller?

Robert Half says the role typically requires about 10 years of finance and accounting experience, including five in a managerial role. Some people get there faster by moving to a smaller company for the title.

What is the difference between a controller and an assistant controller?

The controller owns the accounting function and signs off on the financial statements. The assistant controller usually runs the close and the team day to day and reports to the controller.

Can you become a controller without a CPA?

Yes. A CPA isn't required for the title, though many audited and private equity-backed companies prefer one. Robert Half also lists the CGMA and CMA as credentials employers look for.

How much does a controller make?

Robert Half's 2027 Salary Guide puts the national midpoint for a corporate controller at $187,500, with a range of $154,500 to $216,250. Pay runs higher in large metros like Dallas.

Iron Bison works with controllers and the accountants on their way to the seat across the country, with a deep bench in construction and real estate. Read more about how we work with finance candidates, or start a confidential conversation about your next seat.