As a tax accountant in the US, three months in a year we work at least over 60 hours a week. It is not even a big 4. Big 4 is worse. I know many other professional firms, like law firms, consulting firms, they work much much longer. No overtime fee either. Big bosses work longer, including partners, directors.
第二, 在美国或西方国家, 或在全世界, 有否有每周 >> 48.8 小时工作时间? 当然. 例如 4大会计事务所等.