The Big Four still back hybrid work, but they are counting office days

The world's four largest accounting firms have not ordered staff back to the office five days a week. What they have done is set office-day rules for some teams, and in at least one case built a dashboard to track them. On 13 October 2026, HRD America reported that Deloitte, EY, KPMG and PwC "have kept hybrid schedules and use flexibility to recruit". Over the past 18 months, though, several of the firms have tightened the rules for particular groups of staff. What happened EY. On 1 April 2026, Bloomberg reported that staff in EY's US tax business would have to work at the office or at a client's site 12 days a month from 1 July 2026. That works out at about three days a week. There is no fixed weekly pattern, so staff choose their own days. The report was based on unnamed people familiar with the plan, and EY did not publish a statement. PwC UK. PwC told UK staff in September 2024 that they would need to spend at least three days a week, or 60% of their time, in the office or with clients. On 13 August 2025, City AM, citing the Financial Times, reported that a dashboard had been running since April 2025. It uses key-card swipes and work-laptop Wi-Fi connections. Staff under 60% show as amber and staff under 40% show as red, and bonuses and performance ratings can be affected. PwC said "there are clear benefits to in-person work for both our people and clients" and that it remains committed to flexibility. Deloitte. In March 2025, the Financial Times reported on an internal message telling Deloitte's US Tax practice that office or client-site attendance would count in performance reviews, with two to three days a week expected. Deloitte told the FT the policy "pertains only to our U.S. Tax practice". The rest of the firm stayed on its broader hybrid model. KPMG. We found no new firm-wide KPMG attendance rule in 2025 or 2026. What about Malaysia We found no public reports of the Big Four changing office attendance rules in Malaysia. The main local development has been in the public sector. On 26 June 2026, The Star reported that the Cabinet had approved a hybrid work day (Hari Bekerja Hibrid) for the federal civil service from 1 August 2026: three days in the office and up to two from home or another place approved by the head of department, with front-line roles such as counter services, health and education excluded. Private-sector employees already have a legal right to ask for flexible work. Since 1 January 2023, sections 60P and 60Q of the Employment Act 1955 have let employees apply in writing to change their hours, days or place of work. The employer must reply in writing within 60 days and give reasons if it refuses. What it means for Malaysian employers The trend is towards clearer hybrid rules rather than an end to hybrid work. Some practical points: - Put your hybrid rules in writing, in the employment contract, handbook or a signed policy, so office days are not left to interpretation. - Decide whether client sites count as office time, as all three firms' rules do. - Use one consistent way to record attendance for everyone, and let staff see their own records. - If attendance affects bonuses or appraisals, say so in advance and allow for leave, illness and caring duties. - Have a process for written flexible work requests, so you can reply within 60 days. emsy, Synco's HR and payroll app, records attendance from a phone or computer.