BSA fresh graduate here and currently deciding whether to enter a Big 4 firm before taking the May 2027 CPALE.

I consider myself an experiential learner—I tend to understand and retain concepts much better when I actually apply them in real situations rather than purely studying them in books.

For those who worked in SGV, P&A, KPMG, Deloitte, EY GDS, or other audit/accounting firms before taking the CPALE:

1. Did working in a Big 4 firm help you perform better in the board exam?

2. How manageable was it to balance full-time work and intensive CPALE review?

3. Did your practical audit/accounting experience significantly improve your understanding of FAR, AFAR, AUD, TAX, and RFBT concepts?

4. Looking back, would you recommend fresh graduates work first and review simultaneously, or focus exclusively on review?

5. If your goal was not only to pass but to achieve a very high CPALE rating, would your advice be different?

For context, I’m targeting the May 2027 CPALE and trying to evaluate the opportunity cost between gaining valuable Big 4 experience now versus dedicating more time and energy to review.

I’d appreciate hearing from those who have actually gone through this path, especially former Big 4 associates who took the CPALE while working.