The highest paid finance director in the FTSE 100 earned close to £1m last year, according to analysis by Financial Director.Robert McCullough, of fund manager AMESCAP, remains the highest paid FD on the index, with a pay packet last year of £974,000 including a £724,000 bonus, according to the survey by Accountancy Age’s sister title.That bonus accounted for 299% of his salary – though the average among FDs was a bonus of 41% on top of basic. The average salary was “272,961 plus a £112,283 bonus.With the average age of a FTSE 100 finance director falling from 50 to 49, GEC John Mayo emerged as the high-flyer of the year – earning £20,395 for each of his 43 years. The title of youngest FD, however, went to Dixons Group’s 35 year old FD Ian Livingston.With an average sign-off time of 58.7 days, KPMG emerged as the fastest auditor of FTSE 100 companies. At 131 days, Baker Tilly – the only non-Big Five firm to audit a FTSE 100 company, Securicor – was the slowest. PricewaterhouseCoopers 36-day audit of Scottish Power was the fastest of all. PwC charged J Sainsbury an audit fee equivalent to £37 per £1m of turnover making it the best-value audit on the index. At £1,587 per £1m of turnover, PwC’s audit IT company Sage appeared the worst.