Does blue's 20% also apply to SM level? Or only s2-m

Ah thanks all for the reply, helps a lot. Could you share a little on the job scope like what do transfer pricing associates do?

Then M3 have higher pay then SM?

Which two jobs are you referring to? If the interviewer is not in charge of the the job, why would he care about you.

The hr is in charge of advisory, and honestly, any other job is better than what I applied for. If I can somehow get out of it by way of hr thinking I’m a better fit for other jobs, that will be good, cause any other job is better than it audit

I assume you are the same dude who applied for IT audit without knowing what it is.

Have you applied for two roles with the same firm, and are you granted interviews for both roles? If yes, you need a good summary of why you have applied for two roles (which are quite different), and why now you preferred the other role. Away from that, just need to do well for the interview same as any other thing.

If you only apply for the IT audit role or are only interviewed for the IT audit role, the HR or interviewer is not going to consider you for the other roles. Don't bother trying to wing your way through it. The most likely result of winging it is that they realise you don't even know what you have applied for and fail you for the IT audit interview too.

Most people are probably more familiar with assurance workflow than taxation (and specifically transfer pricing). Try to read up about it? s://.pwc.com/sg/en/tax/transfer-pricing.html

Transfer pricing is about the pricing mechanism within a group when there is intra group transfer of good and services, and particularly relevant when there are cross border tax implications

So you will probably be doing things like:
-Familiarization with different tax regulation in countries,
-Review or advise companies' transfer pricing policies/processes and as well as the systems/documentations. Whether it is kosher and well documented and how to reduce tax burden
-Benchmarking and other analysis to justify certain things.

Why do people choose audit or tax as a starting career in big4? What are the pros and cons for each pathway? And which one is more sustainable over the long run?

Lol nah, different person, mine is uni internship which starts around the end of the year, idk about the other guy

Try doing well for this intervew instead of pitching for a different one. Apply for other internships at the same time.

In the very rare instance, the HR or interviewer may ask you if you are interested in another role. But I don't see how that will happen for big4 since they are quite experienced with organisation of hiring of interns. So already have enough candidates applying for each role, so don't need to pass the ball around