Which field to select in big4

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Querist : Anonymous

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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!

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Querist : Anonymous

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Querist : Anonymous (Querist)
17 August 2015 In audit and tax also, whether statutory or internal audit, etc.
In tax.. DT or IDT.

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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