<p>The required GPA varies a bit from office to office, depending on supply and demand and the quality of the school--even within the firm. If you're in a rural area, the Big 4 will most likely recruit a lot of people from the few schools that are around and will most likely have a moderate GPA requirement (usually a 3.2-3.3 absolute minimum for the first round interview). If you're in a highly compeitive area where there are a ton of quality schools (New York, Boston), the GPA requirement won't change by much, but it may be a bit higher. If you're school tends to produce quality students, the GPA requirement may be laxed. I know that they dropped the GPA requirement at my alma mater, although it has to do a bit with the grade deflation issues there.</p>
<p>To be honest, though, GPA isn't a huge factor--it'll help you sell yourself during the first round interview (and can potentially keep you from getting that first interview), but it's not going to do a thing for you when it comes to the final decision.</p>
<p>"Do you think an auditor at a big 4 would be required to have a higher gpa than someone in tax?"</p>
<p>No, the hiring requirements for audit vs. tax are not different.</p>
<p>"What are the biggest differences between audit/tax?"</p>
<p>Audit travels quite a bit, while tax travels very little (you're usually in the office). Audit gives you a lot of exposure to SOX and GAAP, whereas tax gives you a lot of exposure to tax law and tax planning.</p>