That's because tax and advisory actually requires some brains and commercial acumen.

I'm neither in nor have acct bg. I'm actually legal. But my function works quite closely with Big 4 tax and advisory for special projects / engagements. Sometimes we also have contact with Big 4 auditors.

As an outsider, the difference between auditors vs tax or consultants is night and day. For the latter, I have hardly met anyone who is a M'sian or one I could obviously tell was.

For auditors, I have met several who have difficultly stringing a coherent sentence together. And mind you, these are the engagement people that Big 4s are sending to present in front of audit or risk comm.