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Big 4 Hiring Process
Big 4 accounting firms recruit most of their first-year staff through campus recruiting. Most candidates receive their offers through either first round or second round hires.
First Round Hires
First round candidates usually intern in the summer before graduation. At the end of the summer internship, they are given an official “start date” which is usually 12-18 months later, that is, anytime from September of next year to January in the year after.
Second Round Hires
The second round of new hires are usually given offers in the months leading up to their start dates. Start dates usually coincide with the start of academic semesters. Big 4 tend to hire “way out”, i.e. hiring people many months in advance of the intended start dates.
The above Big 4 hiring process applies only for “new hires”, i.e. those without full-time experience. Professional hires are made at any point during the year when there is a need.
The Offer
The firm typically mails out, via FedEx/UPS, a formal offer packet which includes the terms of the offer. HR will follow-up that packet with a phone call to ensure the new hires received it and ensure they don’t have any unanswered questions.
About the Author Stephanie
I am the author of How to Pass The CPA Exam (published by Wiley), and I also passed all 4 sections of the CPA Exam on my first try. Additionally, I have led webinars, such as for the Institute of Management Accountants, authored featured articles on websites like Going Concern and AccountingWeb, and I'm also the CFO for the charity New Sight. Finally, I have created other accounting certification websites to help mentor non-CPA candidates. I have already mentored thousands of CPA, CMA, CIA, EA, and CFA candidates, and I can help you too!