From what I observe, WLB at commercial seems to be also quite bad. During month end closing, they have to work until 10 to 11 pm from what the client staff told me. On top of their work, they have to respond to auditors' queries.

Turnover rate at commercial seems to be quite high too... I was liaising with some people during my interim last time. When it comes to finals, about one fifth of them were no longer in the company...

That is what I observed from the engagements I worked on. I'm not sure about other clients.