Big 4 internship as graduate student

<p>Hello all,</p>

<p>I am currently a sophmore about transfer from my CC to NIU, which is a very good school for accounting and business. I've done very good at my CC and gotten all A's since I got there, the problem is that my freshman year I lost my head a bit and did horrible, like 1.3 horrible. Since I've done so bad my cumulative gpa is just gonna be around 2.8 when I transfer. The issue with this is that it probably won't be good enough to get a big 4 internship by the time the summer between junior and senior year (I expect to be about 3.2) so I'm thinking of just taking summer classes and giving my self a chance to graduate early. After I graduate I want to go right to accounting graduate school to make sure I have my 150 hrs and pass all the cpa exams.</p>

<p>So my question is do big 4 firms look down upon graduate students applying for internships? Also if I get a internship at a smaller firm and/or a private company will that help me land a big 4 internship? Lastly, are the companies going to look at my cumulative gpa or my NIU gpa, I know my gpa starts over so will the just be looking at the new gpa?</p>