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The Big 4

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Although usually identified as single companies, each one of the Big 4 Accounting Firms is actually a network of independent corporations who have entered into agreements with one another to set quality standards and share a common name.

Deloitte LLP is the number one firm in the United States (and in the world). The company began as the separate companies of William Deloitte, Charles Haskins, Elijah Sells, and George Touche. The three companies eventually merged to become Deloitte & Touche. Today the company is known primarily as Deloitte LLP, and has four subsidiaries: Deloitte & Touche LLP, Deloitte Consulting LLP, Deloitte Financial Advisory Services LLP and Deloitte Tax LLP.

The company is one consistently voted as one of the best employers to work for by Fortune Magazine. They hire many of their entry-level employees through universities where they have programs. (How to get a job with Deloitte). They also have one of the higher average salaries for starting workers at $70,698.

They are hoping to reach out to broader spectrum of people who are looking to work in the industry. Because the company has 4 subsidiaries, they offer a wide range of employment opportunities. A prospective employee can work in categories such as consulting, financial advisory services, taxes, growth enterprise, and many more.

Deloitte has several recruiting teams that visit college campuses across the country, hoping to recruit those who have taken classes involved in their partnership program. Some of the universities that have these programs are Columbia Business School and Duke University.

However, there are more than 20 schools that offer Deloitte accounting curriculum. Deloitte and its subsidiaries have more than 600 offices in more than 150 countries. Including offices in just about every US state, from California to Florida.

PwC has grown over the years, merging with Holyland and Waterhouse, then a final merger game in 1998 when Price Waterhouse and Coopers & Lybrand came together to create PricewaterhouseCoopers. The firm went on to shorten its brand name to PwC in 2010, however PricewaterhouseCoopers remains as the full legal name of the organization and is the name that is used by PwC firms to sign company audits.

The difference is that their program is online, free, and available to the public. Those who are looking to earn CPE credits (Continuing Professional Education) can do so on the PwC Open University website.

PwC offers a large selection of services to their clients including: Audit & Assurance, consulting, IFRS reporting, tax services, and others. This afford great opportunity for current and potential employees to find their specialty within the company. Additionally, PwC is considered one of the best large companies to work for. This past year, they ranked number two in Diversity Inc. magazine.

Ernst & Young is rated number three out of the top 100 accounting firms in the world. The firm was formed by the merger of two companies, Arthur Young & company and Ernst & Ernst. Interestingly enough Arthur Young and Alwen Ernst never met in life.

Today this big 4 firm stands tall and is located in more than 150 countries with more than 700 offices. They offer a plethora of services such as assurance, taxes, advisement, transactions, and many more. Offering such a wide range of services allows the company to cater to a very diverse group of employees.

In 2013 the firm reported their revenue at $25.8 billion and an annual growth rate of 5.8%. This is the highest growth rate the company has seen over the past 5 years. This is up from a 1.4% growth rate in 2012.

KPMG is last of the big four accounting firms with more than 670 offices located in over 150 countries. The firm was originally established in 1911 when William Barclay Peat & co. merged with Marwick Mitchell & Co. to form Peat Marwick.

The firm has been consistently voted as one of the best places to work by DiversityInc Magazine and currently holds the number 23 spot on the list. Which means it hosts a very culturally diverse work environment and works with companies that are not yet as successful.

You can major in something broad like business or accounting, and specialize in something more specific to what you want to eventually be doing. Every go to accounting school will push you to take and pass the CPA exam.

Typically the Big 4 recruit from a collection of well known universities like Notre Dame, BYU, University of Texas, ect. If you can afford these schools and have both the grades and the ability to relocate, we would advise going this route.

If your goal is to become a Certified Public Accountant, you will need to take the CPA Exam. This is a very difficult four-part test, with additional school credits, and real world experience required. We have some resources for this test here.

Just like any other job, accounting requires resumes for new hire candidates. There are many resume strategies, but we simply recommend that you make it clear you are qualified, then offer something that differentiates you from the crowd. This can be anything, so be creative.

Make sure they remember your name. Also, do your best to relax. At this point in the game, everyone they are talking to is qualified, so more often than not, they will hire someone they think they can get along with.

Even the smallest of the Big 4 is several times the size of the 5th largest firm and industry experts believe it is unlikely that any existing corporation will ever be able to match the size of the major players.

This is partly due to the fact that, until the late 1980s the major accounting firms were known as the Big 8 and included the likes of Coopers & Lybrand, Ernst & Whinney, Deloitte Haskins & Sells, Arthur Andersen, Price Waterhouse and Touche Ross.

In the aftermath of the collapse, the company was found guilty of criminal charges relating to its business practices. Although the conviction was eventually overturned, the damage to its reputation meant Arthur Andersen was unable to recover and eventually sold most of its business to members of what would come to be known as the Big 4.

Big companies see it as a mark of prestige to have their audits carried by a member of the Big 4, even though the cost of such a service may be significantly higher than what would be charged by a smaller firm carrying out exactly the same work.

This same notion of prestige also applies to all those working for the Big four. New graduates looking for careers in the financial services industry face fierce competition for the places that are made available each year, knowing that spending time with one of the Big 4 is the equivalent of obtaining a degree from an Ivy League university and will put them on the fast track to success.

Although growth has been slow for some, the fact remains that they are continuously growing. The mergers and acquisitions that happened in 2015 will hopefully allow them more growth and higher revenue opportunities in the 2018 fiscal year.

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Parents need to know that The Big 4 is a 2022 Indonesian action movie in which a by-the-book cop teams up with four assassins to catch her father's murderer. It's a loud movie with lots of over-the-top violence. Some shooting deaths result in heads being blown off, with spinal cords sticking out of the neck. Lots of blood. Sniper fire blows off the heads of villains as little kids watch in horror while screaming and crying. The film also shows stabbing deaths in the neck and throat; fighting with everything from bazookas and assault rifles to knives, punches, and kicks; charred limbs; and bloody injuries. Strong language throughout includes "f--k" and "motherf----r." There's cigar smoking, and a teen smokes cigarettes.

In THE BIG 4, after four highly trained assassins have stopped the bad guys who have turned an orphanage into an organ harvesting ring for the rich, their boss, Petrus, decides that it's time to retire. This retirement is hastened by the fact that Petrus' daughter, Dina (Putri Marino), is now a cop. However, Petrus' retirement is short-lived, as Dina comes home to find him murdered. Three years later, Dina is a by-the-book cop, and the four assassins have disappeared. Determined to avenge her father's murder, Dina tracks the four assassins to a remote island, and must find a way to convince them to help her track down her father's killer. Soon enough, the killer himself (Martino Lio) appears, and he now has an army of goons to help him kill the assassins and anyone else who gets in his way. The battle is on, and Dina must find a way to join forces with the assassins, even though she distrusts them.

This movie is ridiculous, absurd, and bombastic, but it's also entertaining. The Big 4 is so over the top, it makes the works of Bay and Tarantino seem subtle by comparison. At times the violence borders on slapstick, and it's not quite silly in a Three Stooges kind of way, but it isn't exactly serious either. It's in what is now a firm tradition of campy and stylized action movies in which the suspension of disbelief is pushed to the limit.

While the action is unrelenting, the movie's length does test one's patience. It could have easily been at least 30 minutes shorter instead of its too-long two hours and 21 minutes. The prologue goes on long after we've established the good and the bad guys, and you just want to get to the actual story now that we know what's what. Still, it is a very original action movie -- no small feat in a genre rife with far more clichés than other genres.

How was the over-the-top violence a reflection of the overall style of the movie What are some other examples of action movies in which strong violence is part of the movie's (or perhaps even the director's) style 59ce067264


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