What is CA Tushar Makkar known for?

CA Tushar Makkar is known for being AIR 47 in CA Final and creating India's largest audit community.

What services does CA Tushar Makkar offer?

He offers audit resources, courses, and expertise to chartered accountants.

Why People Leave Big 4 Firms? 10 Common Reasons

Many chartered accountants aspire to work at a Big 4 firm, a dream often kindled during their articleship days. This dream became a reality for me when I joined a Big 4 after becoming a CA. Initially, I joined an industry role, but the lack of challenging work drove me to pursue my career with a Big 4 firm. However, after just 1.3 years, I left to start my own venture, freelancing with a Big 6 firm to secure a stable income. This was essential, given my financial background. During my time there, I noticed many colleagues shared frustrations that ultimately drove them to leave.

September 14, 2026

Every year, thousands of Indian CAs dream of joining Deloitte, PwC, EY or KPMG. And every year, thousands of them quietly resign.

If you are a CA student or a fresher, this confuses you. The brand is huge. The training is world-class. The LinkedIn post gets 500 likes. So why do people leave Big 4 firms so fast?

I have worked inside this system and I have hired people coming out of it. Let me give you the honest reasons, in simple words.

10 Common Reasons People Leave Big 4 Firms

1. Work-Life Balance Breaks in Busy Season

Normal months are fine. Nine to ten hours, manageable.

Then October to January hits. Then March-April year-end hits. Suddenly it is 12 to 14 hour days, weekend calls, and food ordered at 11 pm.

One busy season, people can handle. The third one is when they start updating their resume.

2. The Salary Stops Matching the Hours

A fresher CA in a Big 4 audit role typically starts around ₹9–12 lakh. That looks great on day one.

But divide it by actual hours worked in March. Now compare it with a friend in a GCC or a listed company earning similar money with 9-hour days. That maths is what pushes people out.

Big 4 pay grows in steps. Industry pay grows in jumps. After 3 years of Big 4, an exit offer of ₹18–25 lakh is common. Staying inside rarely gives you that.

3. The Partner Dream Is a Very Narrow Gate

This is the reason nobody tells you at the interview.

Reports from Indian Big 4 teams say 15 to 20 directors often compete for one or two partner seats. In FY25, partner promotions at one large Indian firm reportedly dropped by half.

So a Manager does the maths: ten more years, no guarantee. Many decide it is not worth the wait.

Also watch this trend: firms now give titles like Associate Partner, Director or Managing Director. Senior designation, business card looks great, but no share in the firm's profit. People figure this out and leave.

4. The Work Becomes Repetitive After Year Two

Year one in audit, everything is new. Vouching, tie-outs, sampling, CARO reporting.

Year three, it is the same checklist with a different client name. Same testing, new logo.

Many people leave not because the work is hard, but because it stopped teaching them anything.

5. Health Takes a Real Hit

This is the most serious reason on the list.

In 2024, the death of a 26-year-old CA at EY's Pune office, four months into her first job, triggered a national conversation. Her mother's letter about workload and overwork went viral, and the Labour Ministry opened an investigation.

That case made a lot of young CAs ask a simple question: is any brand worth my health?

Chest pain, no sleep, skipped meals and anxiety are common complaints in busy season. Many people leave the day their body sends the first warning. That is not weakness. That is good judgement.

6. The "Manager Lottery"

Here is the truth people learn late. You do not join Deloitte. You join one partner's team inside Deloitte.

Same firm, same city, same salary, two completely different lives. A good manager protects your weekends and teaches you. A bad one dumps files at 8 pm and disappears.

Many resignations are not resignations from the firm. They are escapes from one manager.

7. Exit Opportunities Are Genuinely Too Good

This is the happy reason.

After 3 years of Big 4, your CV opens doors. Industry finance roles, Global Capability Centres, PE-backed startups, investment banking support, internal audit, risk, forensic, FP&A.

Clients also poach directly. You audit a company, the CFO sees your work, and one day he offers you a job with better pay and fixed hours. In India this is one of the most common exits.

Big 4 is the launchpad. It was never meant to be the destination.

8. The Utilisation Trap

Big 4 measures you on billable hours. Your "utilisation percentage" decides your rating.

So the smart move becomes doing work you already know fast, not learning new things slowly. People realise they are getting efficient, not skilled. That scares ambitious people into leaving.

9. Family, Marriage and the Hometown Pull

Very Indian, very real.

Marriage happens. Parents get older. A sibling needs support back home. Rent in Gurgaon or Mumbai stops making sense.

A lot of CAs move back to Jaipur, Kochi, Indore or Pune and join a local company or a mid-size firm. Lower pay, higher life quality. Many never regret it.

10. They Want to Build Something of Their Own

Some leave to start their own CA practice. Some go into teaching, content, finance startups, or GST and audit consulting.

The Big 4 gives you methodology, client exposure and confidence. Once you have those three, entrepreneurship looks less scary.

Should You Leave? Ask These 4 Questions

Before you resign, be honest with yourself:

Am I still learning? If yes, stay a little longer.
Is it the firm or my manager? An internal transfer may solve it.
Do I have 3 clean years? The market values 3 years far more than 14 months.
Where am I going? Never quit into nothing. Quit into something.

Planning Your Next Career Move?

Leaving a Big 4 firm is only the first step—getting noticed by the right recruiters is what comes next. Learn how to optimize your LinkedIn & Naukri profiles and master Email & LinkedIn Outreach to build a stronger professional presence and connect directly with relevant opportunities.

Final Thoughts

Joining the Big 4 is a great decision. Leaving it at the right time, for the right reason, is an equally great decision. Both can be true at once.

The mistake most young CAs make is treating this as a permanent choice. It is not. It is a phase. Three good years there will teach you how large companies actually run, how audit evidence is built, and how to sit in front of a CFO without shaking. That training stays with you for life.

But the same three years can also quietly take away your health, your sleep and your weekends if you are not watching. Nobody in the firm will tell you when you have had enough. That call is yours alone.So do not romanticise the brand, and do not run away from it in anger either. Go in with a clear plan. Take everything the firm has to offer. Build your skills, finish a full audit cycle, earn your reputation.

And when the learning stops, leave with a smile and a good offer in hand.

Your career is longer than any firm's name on your ID card.