There are many local grads who have chosen the big4 route not for the lack of opportunities elsewhere but to built their experiences and networks in addition to achieving the Chartered Accountant status via the sqp route or other alternative routes.

For the above group its by choice! Their rational is to achieve the CA designation in 3 years and move on to industry and commerce where their earnings will take a big jump. The increasing number of NUS and SMU grads reporting to big4 in addition to the traditional big group from NTU has resulted in reduced opportunities for ACCA holders and Aussie on campus grads vying to get in.

For SIM-UOL and RMIT grads one needs a first class to warrant consideration whereas for ACCA holders is through working experience.

I have been encouraging the private degree holders to apply for mid-tier that's where your real opportunities are.