Big Four accountancy firms Deloitte and PricewaterhouseCoopers are the top graduate recruiters, together offering 2,039 jobs, helping to lower the number of unemployed graduates which dramatically increased during the financial crisis. A report by High Fliers Research reveals that PricewaterhouseCoopers will be recruiting 1,039 graduates, while Deloitte is offering 1,000. KPMG also topped the list and is offering 650 vacancies. However university leavers will not be filling positions created by the 11.8% more roles available compared to the same time last year.'After two years of swinging cuts in graduate recruitment, it's very encouraging that Britain's best-known and most sought-after employers are stepping up their entry-level vacancies for 2010. But students leaving university this summer will be disappointed to find that many of these new positions have already been filled by graduates from the 'Class of 2009' who had job offers postponed last year,' said High Fliers' managing director Martin Birchall. Graduate pay will not change, with starting salaries frozen at 2009 levels in 2010, putting the average salary at £27,000. Nearly half of the students surveyed said the recession had put them off applying for jobs in certain areas. A quarter of these thought accountancy as a profession was now less appealing.