Most top 20 firms say they will resist slashing staff levels and continue to recruit graduates as the recession deepens, suggesting that they have learned from mistakes made in previous economic downturns.

Although they cut just over 1,100 jobs in the last 12 months, staff numbers this year are expected to remain broadly unchanged, according to an Accountancy Age survey of the firms’ HR strategies and recruitment policies.

Some firms — Horwath Clark Whitehill and Kingston Smith ­ even plan to increase staff numbers in 2009 compared to last year.

Firms appear to be taking a more considered approach to job cuts compared to downturns in previous decades when they were accused of slashing too many staff, leaving them unprepared for when the economy recovered. In 2002, for example, KPMG cut about 700 jobs in response to reduced demand for its services.

This time round KPMG has taken a different approach by inviting staff to apply for a four-day working week or sabbaticals, in an effort to avoid further redundancies.

More than half of firms said staff levels would be higher or the same in 2009 compared to 2008, while half will maintain graduate recruitment numbers.

Most of the firms are operating flexible working schemes to cut costs and move people around their business to busier service lines.

‘The transferability of skills is something that we have invested in and it is paying dividends now,’ said Sacha Romanovitch, a partner on the national leadership board at Grant Thornton.

The picture for graduate recruitment is mixed; seven respondents said 2009 graduate recruitment levels were similar to 2008 and six firms said they would cut their graduate recruitment, although they said these cuts were minimal.

Vantis said it is increasing graduate recruitment slightly.

Recruitment experts said firms are ‘clearing out the cupboards’ of some senior staff and replacing them with less expensive workers.

‘They’re using it as an opportunity to clear out the dead wood,’ said Adam Leon, head of accountancy recruiters Manpower Professional. ‘They may be less expensive and may be less experienced, but the firms will recognise that and cope with it.’

But Phil Shohet of accountancy consultants Kato warned that the firms were cutting too many experienced staff. ‘Clients need real experience from experienced professionals, those with grey hair,’ he said. ‘Graduates have technical ability but these clients are looking to survive.’

Smith & Williamson, Haines Watts and Saffery Champness declined to comment, while Ernst & Young refused to reveal whether it plans to cut jobs this year.