It begins with application screening and, in some cases, an online assessment covering aptitude, reasoning, or case-based scenarios. The first round is usually with HR to assess communication, motivation, and cultural fit. This is followed by technical or case interviews tailored to the service line—Audit (accounting standards, audit methodology), Risk Advisory (controls, SOX, ITGC), Consulting (case studies, problem-solving), or Tax (laws and compliance). Next, a Manager or Senior Manager round focuses on leadership, situational judgment, and client-handling skills, while the final Partner/Director round is conversational, assessing cultural fit, executive presence, and commercial awareness. The process concludes with HR discussions on offer terms and background checks. Overall, the Big 4 assess a mix of technical expertise, problem-solving ability, teamwork, client orientation, and cultural alignment.