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Much ink has been spilled, and electrons zapped, discussing the merits of working at a Big Four firm versus smaller firms. To get started, check out a post by the esteemed Steve McIntyre-Smith who writes about the upsides of working in a smaller firm . To brutally paraphrase his argument, if you want to be an accountant who helps small and mid-sized businesses with their numbers, it's the way to go to get experience doing the nitty gritty technical experience that they'll find indispensable. His post is aimed not at students, though, but rather at CAs who are looking to sell themselves to smart students looking for work. As a result, he of course doesn't spend much time on the Big Four side's arguments, because to those with experience they're well known. For the sake of my many readers who are still in school or about to start their first big time jobs, in a nutshell the upside to the Big Four side boils down to the fact that you deal with Big Audits, and the associated...