Nov 2017

How to Apply Big 4 ?

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1. Deloitte Touche Tohmatsu Limited

deloitte-logoDeloitte Touche Tohmatsu, popularly known as just “Deloitte”, is probably the biggest professional service organization in the world. The firm was founded by William Deloitte in 1845. It went through a series of mergers and reorganizations but kept its brand name along with its quality standards and company values. Now, it emerges as one of the most successful brands in the world.

In 2012, it had approximately 193,000 professionals in more than 150 countries demonstrating excellence in providing audit, consulting, financial advisory, risk management, and tax services to clients worldwide. SeeDeloitte Website

2. PricewaterhouseCoopers (PwC)

pwc-logoPwC is one of the world’s largest providers of accounting services. It employs 180,000 professionals in 159 countries around the world. The company was formed by the merger of two large accounting firms — Price Waterhouse, and Coopers & Lybrand. The two decided to merge in 1998 and dedicated themselves to provide services of value while establishing and maintaining good customer relations. Big 4

PwC firms operate locally in different countries around the world. These independently owned and managed firms, like other international companies, share common values and standards. PwC provides excellent assurance, consulting, and tax services. See PWC Website

3. Ernst & Young (E&Y)

e&y-logoErnst & Whinney merged with Arthur Young to create Ernst & Young in 1989. Ernst & Young is a global organization of member firms in more than 140 countries. It employs people equipped with professional skills and values of integrity, respect, teamwork, enthusiasm, and motivation. These form the core values of Ernst & Young.

The organization also values knowledge and skills development, helping around 170,000 employees achieve their potential through professional training and career growth programs. Ernst & Young offers assurance, advisory, tax, and specialty services. See E&Y Website

4. Klynveld Peat Marwick Goerdeler (KPMG)

kpmg-logoKPMG is a global network of accounting firms providing audit, tax, advisory, special interest and industry-specific services. It employs approximately 152,000 professionals working together to provide quality service in 151 countries around the world. Big 4

The organization was formed in 1987 through the merger of Peat Marwick International and Klynveld Main Goerdeler. Like other professional service organizations, KMPG places great value on its people and quality of service. See KPMG Website

How to Apply to Big 4 for Articleship?

This is an oft asked question on this blog. Big4 in a way created brand for themselves – and doing articleship training with them is much sought after. Usually Big4 would take students who have got good marks and cleared the groups in one attempt. The way to apply to Big4:

1) ICAI BoS Articleship Placement Portal

2) Most often the Big4 firms put out the application for articleship on the local ICAI office notice board – so one can apply through it

3) Direct deposit of application form to their office. Its often wiser method to get telephone number of such firm and try to speak to the articleship recruitment dept. In some firms, one can meet the HR people, but in others, one may not be let inside their office!

4) Application through email

5) If you know some CA who is working in such firm, then that may be a good route to apply.

A few things to remember about Big 4

In India, the Big 4 is a tag for the Big Consultancy firm on a worldwide basis. However from the articleship perspective, one should remember that each of such firms have different CA firms attached to them. It is these CA firms where one would be doing articleship.

Now, these CA firms may have the same name as the Big4 or may have different name. So for example one of the Firms related to E&Y is SR Batliboi & Co etc, similarly one of the CA Firm attached to KPMG is BSR & Co, for Deloitte one is AF Furguson & Co.

In PwC, the firms attached go by the name of PriceWaterHouse and Lovelock & Lewis. Now, even PriceWaterHouse is not one firm – but there are 7 to 8 different CA Firms in different cities in India that go by this same name of PriceWaterHouse! So PwC in Delhi may be pretty different than that in Bangalore!

Moreover such firms may even be Proprietorship! One of the firms that go by name of LoveLock & Lewis is Proprietorship! – but then these are Big!

Another thing to remember, that while in a Big4 firm, at a place there may be 10 to 15 partners, but there may be 70 to 80 CA employee working under them – so its big hierarchy! And CA students may not even be able to meet the Principal (if the Principal is a partner)

Avenues to articleship in Big 4

Apart from doing the ‘normal’ articleship in one of the CA firms attached to Big4, there are other ways also:

1) As per ICAI, one can take training under a CA who is employee in a CA firm. So, if the Big4 firms allows such a thing, then one can do articleship under any of the CA employee of such Big4 firm

2) One can do industrial training in the Big 4 during last year of articleship, as the Big4 (the private limited consultancy company) is eligible for providing such industrial training by ICAI

Induction Process in Firms

The usual way of inducting an Article is interview. In Big firms there may be two levels of interview – HR interview & Partner level interview. In other firms it may be the partner directly taking interview. If you have worked previously with any CA firm, and the CA knows you well, he would not need to take your interview.

Key aspects for entry are as under (requirement)

1. Communication skill – 

English (verbal & written) is very critical for entry into Big4. If your English is OK then try to further improve it with correct pronunciation & accent while speaking English.

At the time of Group discussion, decide your position to speak & respond depending upon knowledge of topic. Starting the discussion is not necessary, you need to listen others, respond in logical manner, if you don’t agree to something raise your views with caution and defend with very strong logic. Give chance to others to speak.

2. Technical knowledge – 

Depending upon your current exam status, you need to be very strong in Accounting Standards, Income Tax Act, Companies Act, Auditing Standards, etc.

Please mark my word, even if you are not excellent in English & you have strong technical knowledge & capability to showcase that knowledge during written test / Group Discussion & interview then you will definitely get entry into Big4.

3. Computer Skills –

You should have good knowledge of Ms-Word, Excel & PowerPoint.



48 Comments on How to Apply Big 4 ?

  1. jayakumar badijana // February 8, 2015 at 5:30 AM //

    I completed IPCC both groups in first attempt I bagged 456 marks and lagged bY 10marks for rank 8374551254

  2. DHAMANIDHI // May 10, 2014 at 9:39 PM //


  3. sourabh pahuja // August 8, 2013 at 2:02 PM //

    hello sir actully i hav cleared ipcc both groups with 60% marks in may13 so and i just want to do my articleship in big4 so pls send me the procedure for that my email id- and my cont no. is 8950694200

  4. Vivek goyal // August 4, 2013 at 6:36 PM //

    Sir i am cleared both group in 1st attempt in may13 with exemption in 3 subjects may i m apply for big 4 firms for articleship .

  5. surendra // August 3, 2013 at 5:48 PM //

    sir i completed my ipcc in 1st attempt with 50% and i got 71 in accounts. sir please tell me,may i apply for big four audit firm?

  6. Mohd Nazeem // August 3, 2013 at 11:17 AM //

    Respected sir,
    I have cleared my both group of ipcc in first attempt,group 1 in nov 2012 & group 2 in may 2013
    want to join articleship in big 4.

  7. taranjeet singh // August 2, 2013 at 7:03 PM //

    i have cleared my first group in first attempt in may-13 with exemption in accountacy – 77

    and will go for second group in nov-13

    can i get articalship in big 4 or a medium firm ??

  8. rajat sharma // August 1, 2013 at 7:18 PM //

    hii sir ,i have passed CA ipcc both group in 1st attempt in nov 12 . i want articleship in big4 firrms how can i apply for it plz suggest me.

  9. palaparthi sai srikanth // August 1, 2013 at 9:26 AM //

    sir…! i have completed my ipcc botjh groups in first attempt with 60% n with exemptions in 5 subjects, I want to do articleship in Big4 firms but my query is WILL I GET PRATICAL KNOWLEGE ON ALL FIELDS….???
    Please reply to my email…

  10. Ram kumar keshwani // July 20, 2013 at 4:08 AM //

    sir i cleared ipcc group1 in november 2012 with 58.5 percent marks and got 92 marks in accounting. i want to do articleship in big4 please tell me the requirement and details about big4 firms at my email id

  11. Deepika // July 7, 2013 at 5:56 PM //

    sir i am doing my article ship through direct entry scheme and given my exam in may 2013 can i take transfer to big four firm now. please reply to my mail id

  12. Sir i have pas both gp of ipcc in 2nd attempt & i want to do artcle in big4 frm
    plz write abt requirement 4 this & pro..

    • Big 4 requires their Flat patterns, they took those students who cleared in first attempt both group and having exemption in one or more subjects, Still if you wanted to join any BIG 4 Firms then you need to found some internal person to join through back-door entry.


  13. ABHEEK DAS // May 28, 2013 at 12:23 PM //

    Completed IPCC. Please advise the procedure for going Articleship Training under BIG 4. I am confident to make a satisfactory outcome if get a chance.

  14. 9000097472 // April 26, 2013 at 10:55 AM //

    hai sir this is praveen and iam comleted my graduation with bcom computers and now iam registering to ca-ipc and i have direct articles chance so pls give me the procedure for enter into big4firms reply to my mail and my number 9000097472

  15. sir I am going to write my ipcc exams in may 2013if so I have passed both groups how can I enter onto big4??

  16. Ashi Gupta // April 2, 2013 at 10:02 PM //

    sir i want to do my articleship frm big4… specially frm EnY n PWC… have cleared my cpt n ipcc grp 1 in first attempt….. pls send m proceduree….. my id is …….n kyaa source lagsktii h kyaa??????/

  17. Vikash Lunia // March 20, 2013 at 8:26 AM //

    I had cleared my IPCC G1 and took transfer from Gujrani & Co. is there any chance to do articleship in big4 ?

  18. bhavesh // March 9, 2013 at 1:17 PM //

    i hav passed ipcc both group in 1st i wanna to know about some regulation & restriction on transfer of articleship?

  19. ronit jogi // March 5, 2013 at 1:47 PM //

    SIR, i have cleared my IPCC G1 in 2nd attempt is there any chance to do article ship in big4?

  20. A. Meghana // February 26, 2013 at 1:23 PM //

    hai this is meghana completed group in 1st attempt in ipcc. waiting for articleship . pl inform me about the vacancies in hyderabad.

  21. Sourabh Bhootra // February 11, 2013 at 4:25 PM //

    I am from the direct entry one so how can i get in the Big4

  22. Ankit Lakhotia // February 10, 2013 at 8:43 PM //

    hi i have cleard ipcc grup 1 in 2nd atempt and got exmption in a/c..pls sugest how to get entry in big4

  23. VIVEK KUMAR VARSHNEY // February 10, 2013 at 12:49 PM //


  24. Mandeep Jangra // November 26, 2012 at 3:23 PM //

    I have passed ipcc group 1st and group 2nd result is awaited.
    Now i want to take transfer form my existing ca firm, so how can I apply for big 4 ca firm, plzz reply me
    Thank You.

  25. hi i have cleared first group in first attempt and now going to clear second group also in first attempt want to do internship in big 4 but it is often said that only approach can work to get there. is this right?
    suggest something

    • yes it is true, but it is also possible without approach. actually the ratio is 65:35 (i.e. if there are 65 articles selected with approach then 35 also selected without approach)

  26. Rocks

  27. Manish kumar // September 4, 2012 at 10:22 PM //

    I have completed IPCC group 1and B.COM also so plz. Suggest me , how could I get entry in a big C.A. Firm…..

  28. Anshul Rathore // August 9, 2012 at 8:02 PM //

    I have cleared both the groups of IPCC how can i get articalship in Big4

  29. i wanna do my articleship in big4 . plz tell me how to apply for that.

  30. good info

  31. sudhakar patro // April 3, 2012 at 10:20 AM //

    hello guys… any1 tell me wht types of questns r askd in interviews while recruit articleshp students in big firm?

  32. Anonymous // March 29, 2012 at 11:42 AM //

    is this possible to ordinary people

  33. VIVEK SHAW // February 13, 2012 at 4:06 PM //


  34. dayanand thakur // February 12, 2012 at 11:34 AM //

    require articalship in 4 big firm in NCR

  35. umar farooque // February 12, 2012 at 11:31 AM //

    require articalship in 4 big firm

  36. sir how can i get articleship in big four firm??
    i have passed ipcc group 1..

    thank you

  37. Sahil Malik // January 16, 2012 at 1:42 PM //

    But Big 4 are taking people only on what is the alternative?????

  38. sushil R vispute // January 9, 2012 at 6:06 PM //


  39. Nagendra singh // January 7, 2012 at 8:42 AM //

    If we complete our articlship from big4 then we find a better expouser in market.
    industry always assum that if anybody articl from big4 then its good.

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