It's puzzling why graduates from esteemed institutions like NTU, NUS, and SMU in accountancy opt to start their careers as audit associates in Big 4 firms. They seem overqualified for such roles.

In reality, they might be better suited for positions in public sectors or banks, roles that are more intellectually demanding and offer higher levels of responsibility, rather than entry-level audit positions.

Perhaps the prevailing belief is that the older generation in their 30s to 40s, who dominate the audit industry, require fresh perspectives and youthful energy for tasks like vouching. This could explain the push for younger talent.

This shift may be causing anxiety among older professionals in their 40s and 50s, who fear a lack of younger individuals entering the audit industry.