Which field to select in big4

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

17 August 2015 I have recently completed my IPCC exam & looking for articleship at big4. I'll be having personal interview within 2 days at kpmg. As I'm not sure which field should I select(audit or tax), I'm looking for guidance from your side regarding the same and if possible with reasons. I appreciate your time and consideration. Thank you!

Querist : Anonymous

Querist : Anonymous (Querist)

17 August 2015 In audit and tax also, whether statutory or internal audit, etc.
In tax.. DT or IDT.

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
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03 August 2025 Congrats on clearing your IPCC and getting the interview call at KPMG! 🎉

When choosing between Audit and Tax for your articleship in a Big 4, here are some points to consider:

Audit:
Exposure: You get hands-on experience with financial statements, compliance, risk assessment, internal controls.

Skills developed: Analytical skills, attention to detail, understanding of accounting standards, client interaction.

Career flexibility: Audit experience opens doors to roles in finance, risk, compliance, and even consulting.

Workload: Typically more fieldwork, client visits, and deadlines, especially during busy season.

Tax:
Exposure: You learn direct and indirect tax laws, tax planning, compliance, returns, and advisory.

Skills developed: Research, understanding of laws, interpreting amendments, strategic thinking.

Career focus: Good if you want to specialize in taxation and advisory roles.

Workload: Tax deadlines and changes throughout the year, but generally more office-based.

Which to choose?
If you like numbers, accounting, and audits, and want a broad finance exposure: go for Audit.

If you enjoy laws, research, and advisory work, and want to become a tax expert: go for Tax.

Within Tax:
You can specialize further into Direct Tax (DT) or Indirect Tax (IDT).

DT: Deals with Income Tax, Corporate Tax, Transfer Pricing — more analytical and research-oriented.

IDT: Deals with GST, Customs, Excise — more compliance-driven but growing fast due to GST implementation.

Final tip:
For articleship, Audit is often recommended to build a strong foundation of accounting and client management skills.

But if your interest strongly lies in tax laws, go for Tax.

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