<p>If you are serious enough to get a Masters degree in the accounting field, you are serious enough to pass the CPA, and you are a very strong candidate for Big four firms. I would say that out of the MAcc graduates who want to work at the big 4 (let's be honest, there are a good number of students who would rather work at smaller firms so never try for the big 4), the majority (>50%) are hired. The hiring numbers at the Big 4 may not reflect this, but that's because their statistics don't apply to just MAcc graduates. They apply also to undergrads who apply and random accountants looking for work there, but who don't have a MAcc.</p>