I think life is abit more than maximising efficiency. So don't need to be too obessed with it.

First thing. NBS 3year direct honours is faster. But NBS will always be faster regardless of career choice, and there are NBS accounting grad who did other stuff besides big4. So there is better choice among the three uni, if we want to maximise efficiency.

Second thing. I am not sure if maximising that little bit of efficiency actually matter in our world and life which is non linear and not like for like. Career in big4 is linear and largely the same for everyone, but your life is not. If you were to eventually leave big4, your career is nonlinear and not comparable too. In greater scheme of things, that extra one year 'wasted' doesn't impact your life, your retirement plans, your family plans.

I was from NUS and started in big4 . I have never heard of NUS friends lamenting the one year of difference.if any, I do hear my NTU friends complained about NS wasting two years. That probably explained why they and I chose different schools since we have different concept of time and thinking horizn.