These six partnerships perform all of the audits of publicly held corporations. Most public accountants are employed by smaller firms that service regional client accounts. The largest number of job openings for accounting graduates is in industry. It is common for an accounting graduate to go into industry for two years and then enter the public accounting profession. Most of the Big Six prefer accountants with industry experience.
College graduates without much experience usually start as staff accountants or cost accountants.
The field of cost accounting is rapidly expanding as numerous industries struggle to control costs. Those who go into public accounting immediately after graduation and then enter into accounting for industry will usually be hired into positions such as controller or assistant controller with as little as three years public accounting experience. The position of controller is a demanding one, as the controller is the chief accountant of the company. For those who enter industry directly from college, it can take as long as seven to ten years, with some appropriate job transfers, to be considered for the position of controller. The position of corporate treasurer is one that is most often filled by someone with controllership experience.