[Complete Comparison] What Are the Consulting Firm BIG4? How Do Their Features and Salaries Differ?

When considering a career change to consulting, you often come across the term “BIG4”.

The “BIG4” refers to the following four firms:

While they are grouped together as the BIG4, the characteristics of each firm are completely different.

In this article, we will explain the features and differences of each BIG4 firm, the characteristics of people suited for a BIG4 career change, and hiring trends.

What Is the Consulting “BIG4”? Definition and Historical Background

Before considering a career change, let’s understand the firms that make up the consulting industry’s “BIG4” and the history and background behind their formation.

The Four Firms That Make Up the BIG4

In the consulting industry, the BIG4 refers to the following four firms:

All four firms are part of groups based on the world’s largest audit firms, holding an overwhelming share internationally.

Each firm operates in over 140 countries and holds outstanding influence in the accounting field, which is why they are collectively called the “BIG4” and are distinguished from other consulting firms.

Background and History of Expansion from Audit Firms to Consulting

The BIG4 originally were the “World’s Big 4 Audit Firms,” centered on accounting audits. However, from the 1980s onward, globalization and the advancement of IT led to an increase in management challenges that could not be resolved through auditing alone.

In response to these changing times, they expanded their scope beyond tax and financial advisory services to include strategic planning, IT consulting, and M&A support.

From the 1990s onward, they strengthened their consulting divisions through mergers and acquisitions, establishing themselves as comprehensive consulting firms that go far beyond mere accounting offices.

Comparing the Features and Salaries of Each Consulting “BIG4” Firm

From here, we will explain the features of the BIG4 in the following order.

Although they are grouped together as the BIG4, each firm has its own distinct characteristics, so anyone considering a career change to a BIG4 firm should be sure to review this section.

Deloitte Tohmatsu

Deloitte Tohmatsu is a member of Deloitte, an international business professional network.

While Deloitte Tohmatsu Consulting LLC was established in April 1993, in 2025 it merged with Deloitte Tohmatsu Financial Advisory LLC and Deloitte Tohmatsu Risk Advisory LLC to launch as “Deloitte Tohmatsu LLC.”

Launch Date	December 2025
Number of Staff	5,111 (as of end of May 2024)

Features of Deloitte Tohmatsu

Deloitte Tohmatsu is a comprehensive consulting firm capable of providing end-to-end support from strategic planning to digital transformation and operational reform execution.

By collaborating with group entities that handle specialized areas such as auditing, risk advisory, financial advisory, and tax and legal services, it has the strength to provide a wide range of comprehensive services.

The firm features a well-developed training program, making it easy for inexperienced hires and mid-career entrants to build skills from the ground up. It is well-suited for those who want to gain broad experience across multiple fields and grow steadily in a stable environment.

Deloitte Tohmatsu Salary

The average salary at Deloitte Tohmatsu is approximately ¥9.52 million. Average salaries by age are as follows:

• Age 25: approximately ¥6.55 million
• Age 30: approximately ¥8.68 million
• Age 35: approximately ¥11.04 million
• Age 40: approximately ¥12.82 million
• Age 45: approximately ¥13.55 million
• Age 50: approximately ¥13.62 million

PwC Consulting

PwC Consulting is a consulting company positioned as a Japanese member firm of PwC, one of the world’s largest accounting networks.

Established	February 2016
Number of Staff	Approximately 5,130 (as of June 30, 2024)
Main Group Companies	・PwC Japan Certified Public Accountants ・PwC Consulting LLC ・PwC Advisory LLC ・PwC Tax Japan ・PwC Legal Japan ・PwC Research Institute LLC ・PwC Sustainability LLC ・PwC Business Assurance LLC ・PwC Business Solutions LLC

Features of PwC Consulting

PwC Consulting provides a wide range of consulting services spanning the full spectrum of management, from strategic planning and operational reform to digital transformation, risk management, and M&A support.

In particular, a key distinguishing feature is their support for transformation that breaks free from conventional frameworks, centered on the three Ds: “Design (creating new styles),” “Disruption (breaking existing concepts),” and “Dimension (multi-faceted thinking).”

Furthermore, leveraging the powerful network of the PwC Group—with over 370,000 staff in 149 countries—the firm is able to make proposals with an eye toward strengthening competitiveness in global markets, which is another major strength.

It is an ideal firm for those who want to build a career in a global environment or who want to leverage cutting-edge knowledge to participate in large-scale transformations.

PwC Consulting Salary

At PwC Consulting, the average salary is approximately ¥9.86 million, which is top-class among the BIG4. Average salaries by age are as follows:

• Age 25: approximately ¥6.79 million
• Age 30: approximately ¥8.55 million
• Age 35: approximately ¥10.50 million
• Age 40: approximately ¥12.63 million
• Age 45: approximately ¥14.64 million
• Age 50: approximately ¥15.71 million

KPMG Consulting

KPMG Consulting is a consulting firm based in Amsterdam, active in the fields of business transformation, technology, and risk & compliance.

Its origins trace back to an accounting firm founded in the UK in 1870, formed through mergers of accounting firms from the Netherlands, the UK, the United States, and Germany.

Established	July 2014
Number of Staff	2,116 (as of January 6, 2025)
Main Group Companies	・KPMG AZSA LLC ・KPMG Tax Corporation ・KPMG Consulting Co., Ltd. ・KPMG FAS Co., Ltd. ・KPMG AZSA Sustainability Co., Ltd. ・KPMG Healthcare Japan Co., Ltd. ・KPMG Social Insurance and Labor Advisor Corporation ・KPMG Ignition Tokyo ・KPMG Advisory Lighthouse

Features of KPMG Consulting

KPMG Consulting covers a wide range of fields, including audit and assurance services as well as overseas expansion support, risk management, new business development, and IT system restructuring.

Among the BIG4, it adopts a lean, elite structure where each individual covers a wider scope of responsibilities, which means greater autonomy and greater reward. In addition, the KPMG Group has a structure for collaborating on projects as a whole, providing an environment where you can grow while competing alongside professionals in each field.

It is a firm suited to those who want to grow quickly while handling a high workload, or those who want to build their capabilities through broad experience.

KPMG Consulting Salary

The average salary at KPMG Consulting is approximately ¥9.01 million. Average salaries by age are as follows:

• Age 25: approximately ¥6.83 million
• Age 30: approximately ¥7.71 million
• Age 35: approximately ¥8.98 million
• Age 40: approximately ¥10.96 million
• Age 45: approximately ¥13.37 million

EY Strategy & Consulting

EY Strategy & Consulting is a comprehensive consulting firm that originated from an accounting firm headquartered in London.

Established	October 2020
Number of Staff	4,075 (as of March 1, 2025)
Main Group Companies	・Ernst & Young ShinNihon LLC ・EY Tax Co. ・EY Business Partners Co., Ltd. ・EY Law Japan ・EY Administrative Scrivener Corporation ・EY Social Insurance and Labor Advisor Corporation ・EY Professional Support Co., Ltd. ・EY Solutions Co., Ltd. ・EY Forensic & Integrity Services LLC ・EY Japan Co., Ltd. ・EY Japan LLC

Features of EY Strategy & Consulting

EY Strategy & Consulting offers a wide range of services, including corporate strategy and M&A support, organizational and HR strategy, and digital transformation, and is particularly characterized by its abundance of overseas projects and strong global focus.

Despite being a relatively young firm, it has grown rapidly, ranking No. 1 in IPO audit market share in 2022. There is an environment where younger professionals can challenge themselves in diverse fields from an early stage, with a calm atmosphere and a structure that allows initiatives to be advanced in a logical manner.

It is the right firm for those who want to work on international projects, build their career through broad challenges, or prefer a venture-like growth environment.

EY Strategy & Consulting Salary

The average salary at EY Strategy & Consulting is approximately ¥9.05 million. Average salaries by age are as follows:

• Age 25: approximately ¥6.22 million
• Age 30: approximately ¥8.34 million
• Age 35: approximately ¥10.42 million
• Age 40: approximately ¥11.82 million
• Age 45: approximately ¥12.29 million

Scope of Work at the Consulting “BIG4”

The BIG4 originated as “accounting-based consulting firms” and place a strong emphasis on the accounting field. However, they do not limit themselves to accounting; they also engage in a wide range of consulting services, including audit, tax, business restructuring, and strategic solutions.

The specific services performed by BIG4 firms are as follows:

Let’s take a detailed look at each one.

Audit Services

Audit services are the most core service provided by the BIG4. Certified public accountants independently verify the financial statements prepared by companies, confirming that the content is presented correctly in accordance with accounting standards.

This allows stakeholders such as investors, financial institutions, and business partners to trust the information published by companies.

It is not simply a matter of finding numerical errors; audit services also play the role of evaluating a company’s internal controls and governance structure, contributing to the prevention of fraudulent accounting and misconduct.

For listed companies and global corporations, audit services are indispensable for maintaining credibility in capital markets. Because the BIG4 operate internationally, they conduct highly sophisticated audits based on globally common standards and practices.

Business & IT Consulting

Business & IT consulting involves comprehensive support for improving operations and enhancing business efficiency. The primary work includes proposing and optimizing systems utilizing IT, and formulating IT-driven strategies to resolve clients’ challenges.

In recent years, the adoption of IT systems by companies has been on the rise. As a result, the demand for IT consultants has increased, and the BIG4 are also seeking professionals with knowledge in IT.

Strategy Consulting

In strategy consulting, strategies are formulated to resolve challenges in response to consultations from corporate management regarding business plans and new business proposals. Broad-ranging support is provided, from overall management direction to specialized areas such as accounting and human resources.

Since proposals are also made regarding management policies and the planning of new businesses, interaction with key figures in the company such as directors and presidents is common.

ESG Consulting

The main work of ESG consulting involves research, due diligence, and advisory services related to ESG (Environmental, Social, and Governance). It supports corporate operations that are considerate of environmental and social issues, as well as disclosure and governance perspectives.

Since knowledge of not only ESG but also CSR and SDGs is required, it is important to cultivate a habit of constantly checking on environmental and social issues.

Tax Advisory

Tax advisory is a service that broadly supports companies in all matters related to taxation so they can conduct their business with confidence.

Beyond assisting with the preparation of financial statements and tax returns, advisory services also cover verifying taxes related to M&A and researching tax regulations that differ by country. In addition,

advice is provided on measures to avoid unnecessary taxes and procedures to avoid penalties, supporting companies in handling their tax obligations appropriately.

One of the BIG4’s strengths in particular is their ability to address complex international tax matters, leveraging their international networks.

Financial Advisory

Financial advisory refers to services that support important management decisions by companies from a financial perspective.

This includes financial due diligence and scheme design in M&A, as well as support for business restructuring and business succession.

A distinguishing feature of BIG4 financial advisory is that it goes beyond simple numerical analysis to provide comprehensive management support with an eye toward the future.

Is It Difficult to Change Jobs to the BIG4? Hiring Trends and Selection Process

From here, for those considering a career change, we will explain the BIG4’s hiring trends, application requirements, and selection process.

Mid-Career Openings Are Plentiful, but Screening Is Strict

The BIG4 are actively conducting mid-career hiring in line with the expansion of global projects and digital fields.

While the number of available positions is growing, the number of applicants is also high, and competition remains fierce.

The BIG4 offer a top-class environment in the industry, and their appeal lies in high salaries and benefits, strong brand power, and the opportunity to work on projects with high social credibility. This makes it easy to attract talented individuals, which in turn raises the difficulty of the selection process.

The door is especially narrow for those without experience, but opportunities to apply using specialized knowledge and previous career experience are also increasing.

Since the number of hires and the skills required can change depending on market conditions and each firm’s divisional strategy, be sure to stay up to date with the latest trends.

Application Requirements

To apply to the BIG4, a university degree or above is the basic requirement, and a background in business, economics, or IT is advantageous. In addition to those with consulting experience, applicants from a wide range of industries—including finance, manufacturing, and IT—are also evaluated.

Language skills (especially English) are nearly essential, and professionals who can handle international projects are highly valued. Additionally, the compatibility between the specialized fields that each firm prioritizes and the corporate culture are also factors that can determine whether an applicant is accepted or not.

Furthermore, having professional qualifications or an MBA tends to be evaluated as a major strength.

Selection Process

The BIG4 selection process starts with a document screening, followed by aptitude tests and written exams. This is followed by multiple rounds of interviews, where applicants are assessed from multiple angles for their overall suitability and potential.

A distinctive feature of the interviews is that practical problem-solving ability is tested through case interviews. In the final interview, partner-level staff appear to assess the applicant’s career direction and adaptability to their area of expertise.

The BIG4 selection process is multi-stage, and applicants are broadly evaluated not only on knowledge but also on their overall qualities and potential. Since the evaluation criteria differ for each interview, understanding the overall process in advance is a major key to passing the selection.

Advantages and Disadvantages of Working at a BIG4 Consulting Firm

From here, we will summarize and explain the advantages and disadvantages of working at a BIG4 consulting firm.

Advantages of Working at the BIG4

The greatest appeal of working at the BIG4 is the abundance of growth opportunities that lead to career advancement. You can acquire top-class industry knowledge and skills, and by engaging in large-scale, complex projects, you can increase your market value.

Furthermore, the ability to earn a high-level salary is also a major advantage.

Career paths are broad—from deepening your expertise to moving into management—and the BIG4 brand is highly regarded in the job market, giving you an advantage in your next career move as well.

Disadvantages of Working at the BIG4

On the other hand, there are also challenging aspects to working at the BIG4. Large-scale projects can easily lead to long working hours, and demanding workloads are not uncommon.

Since you are handling critical client challenges, the responsibility is heavy, and being constantly held to high performance expectations can be a burden.

Furthermore, the business environment is constantly changing, making the acquisition of new knowledge and skills indispensable. Because continuous self-improvement is necessary, some people find it difficult to maintain a work-life balance.

8 Skills and Experiences Needed to Successfully Change Jobs to a Consulting “BIG4” Firm

The skills and experiences needed to successfully change jobs to a BIG4 consulting firm are as follows:

Let’s look at each in detail.

Communication Skills

When we think of communication skills, the ability to speak without shyness or to convey one’s own opinions to others tends to come to mind. However, in consulting work, communication skills that involve attentively listening to the other party and picking up on their intent and needs from the conversation are also required.

Since interaction with people is essential in consulting work, professionals with strong communication skills will be highly valued.

Language Skills

Since the BIG4 are firms that span the globe, there are many opportunities to interact with foreign companies, creating frequent situations where communication in English is necessary. For this reason, candidates who have at least conversational-level English proficiency are given priority in hiring.

For the TOEIC exam, a minimum score of 700 is required.

Ability to Update Knowledge

At the BIG4, professionals who can shed existing values and preconceptions and adopt the latest knowledge and ways of thinking are preferred, making continuous knowledge updates indispensable. Since some projects involve Japan’s largest corporations as clients, innovative yet logical ideas and strategies are required.

For this reason, the ability to update one’s knowledge—maintaining curiosity and ambition, and actively absorbing the latest information—is essential.

Information Gathering Skills

Information gathering skills are necessary to successfully change jobs to the BIG4. With large domestic and overseas companies as clients, it is no exaggeration to say that the BIG4 are on the front lines of transformation.

While understanding the current state, the ability to incorporate the latest information and technology from domestic and overseas industries and provide high-quality, forward-looking services is demanded.

Self-improvement is indispensable even after joining, and continuous effort to keep your antennae extended and catch the latest information is essential.

Logical Thinking

Since clients often request help solving complex challenges that could not be resolved within their own organizations, strategy formulation based on logical thinking is essential.

The scope of BIG4 projects is wide, ranging from strategic planning to business improvement and digital transformation support, and the challenges faced vary by industry and business type.

Combining logical thinking with specialized knowledge that understands the industry characteristics and business background of the client is an important point for producing results that earn trust.

Perseverance

Even when a plan proposed to solve a client’s challenge is presented, it is not always accepted easily—being rejected is commonplace. For this reason, perseverance to keep proposing new measures and strategies is indispensable.

While perseverance is necessary in any job, it can truly be said to be an essential ability in consulting work, which involves repeatedly formulating strategies and engaging in discussion.

Toughness

At large consulting firms like the BIG4, a demanding and exhausting workload is not uncommon. For this reason, a career change to the BIG4 is suited to those who are both mentally and physically tough.

In addition to strictly managing one’s health, the mental fortitude to maintain concentration and sound judgment even when faced with major challenges and difficulties is necessary.

Consulting / Corporate Sales Experience

As demand in the consulting industry grows year by year, the number of hires is also on an upward trend. Experienced consultants who are ready to contribute immediately are extremely valuable talent from the BIG4’s perspective. Those with consulting experience will be at a significant advantage in the selection process.

In addition, those with corporate sales experience are also actively hired because of their extensive knowledge of corporate growth and management.

List of Qualifications Useful for Consulting Work

Holding a qualification serves as proof that you possess recognized abilities and knowledge, allowing you to objectively demonstrate your skills to clients.

In particular, the qualifications below are highly authoritative, so there is no harm in obtaining them.

Holding national qualifications such as Certified Public Accountant or Tax Accountant enables you to perform exclusively reserved duties such as auditing and preparing tax documents, which not only leads to personal skill development but also helps you find greater fulfillment in your work.

4 Key Points for Successfully Changing Jobs to a Consulting “BIG4” Firm

Here, we will explain the tips for successfully changing jobs to the BIG4. By keeping the following four points in mind, you will be able to advance your job search advantageously.

Let’s explain each of these in detail.

1. Clarify Your Motivation and Reasons for the Career Change

To succeed in changing jobs to the BIG4, it is important to clarify your motivation for applying, your reasons for the career change, and your career vision.

While knowledge of management and finance is naturally necessary, whether you have the power to move people, passion, and conviction is ultimately what matters.

Specifically, prepare so that you can always clearly convey the following three points:

2. Prepare Thoroughly for the Selection Process

An interview is ultimately a setting where both the interviewer and the applicant confirm whether they want to work together. In order for the interviewer to judge you correctly, it is essential to prepare in advance so that you can calmly convey your experience, appeal, and the skills you possess.

Especially for the BIG4, it is a good idea to repeatedly practice in a style suited to each firm’s interview format, developing the adaptability to handle any question appropriately.

3. Build Your Professional Network in Advance

The consulting industry is one where “referral hiring”—where a job is secured through introductions from employees or acquaintances—is relatively common.

For this reason, building connections with active professionals within the industry on a daily basis can be a major asset.

For example, participating in alumni visits from your university, study groups, and online events to build a circle of acquaintances you can casually consult is a good approach. Real information obtained directly from people working in the field is also greatly useful for a successful career change.

4. Consult a Recruiting Agency with Expertise in the Consulting Industry

Recruiting agencies specializing in consulting have extensive knowledge about the types of candidates BIG4 consulting firms are seeking, as well as document screening strategies and interview preparation.

It is possible to receive comprehensive support tailored to each firm’s tendencies, including reviewing resumes and work history documents, case interview preparation, and selection process strategies.

ConsulNext.jp provides broad support from career counseling and document preparation to interview coaching, and has helped many candidates successfully transition into consulting firms. We offer free career consultations, so please sign up and take advantage of this service.

Differences Between the “BIG4” and Other Consulting Firms

Beyond the BIG4, there are many other firms engaged in consulting work. However, the following differences can be observed between the BIG4 and other consulting firms:

Understand the differences between the BIG4 and other consulting firms and carefully consider which is a better fit for you.

Scale of Projects

Leveraging their global networks, the BIG4 handle a large number of high-scale projects, such as international M&A and global system implementation support.

Clients are primarily large domestic and overseas corporations and government agencies, with opportunities to work on projects worth tens of billions of yen. The ability to be involved in projects that have an impact on society as a whole is a unique appeal of large-scale firms.

On the other hand, other consulting firms tend to focus on projects for mid-sized companies or specific industries.

Although the scale is relatively smaller, many cases involve narrowly focused support on specific themes such as HR strategy and operational efficiency, allowing you to deeply engage with the core of the challenge.

Additionally, since there are many projects that produce results in a relatively short period of time, it is a suitable environment for those who want to develop their expertise with a sense of speed.

Number of Employees

All BIG4 firms have over 1,000 employees each, making them among the largest in Japan.

On a global scale, the number of employees exceeds 100,000, meaning you can interact with people from a wide variety of backgrounds. This provides great stimulation while helping you achieve personal growth.

On the other hand, other consulting firms may have as few as around 500 employees.

Therefore, if you are thinking of working on projects in a global environment, the BIG4 is the best choice.

Service Areas

A major characteristic of the BIG4 is the breadth of service areas they cover. In addition to traditional services such as auditing and taxation, they cover a diverse range of fields including strategic planning, IT consulting, M&A advisory, risk management, and ESG.

Their strength lies in having the structure to respond to a wide range of challenges on a one-stop basis, allowing them to support the overall management of client companies.

On the other hand, other consulting firms often narrow their focus to specific fields, such as being exclusively strategy-focused or IT-focused.

While this is appealing for those who want to deepen their expertise in a specific field, for those who want to gain cross-functional experience across multiple areas or build a comprehensive career, the BIG4 is likely the better choice.

Frequently Asked Questions About Changing Jobs to the Consulting “BIG4”

From here, we will answer frequently asked questions about the BIG4.

To ensure a satisfying job search, resolve any questions you have in advance.

Summary

In the consulting industry, the “BIG4” refers to the following four firms:

All of them are global companies with offices in countries around the world, and they provide a wide range of services spanning from accounting-based consulting to comprehensive consulting. The specific services are as follows:

Since high-quality strategy proposals are required across a wide range of fields, the difficulty of changing jobs to the BIG4 is extremely high, requiring not only communication skills and language proficiency but also logical thinking and specialized consulting qualifications.

At the same time, the BIG4 are actively conducting mid-career and entry-level hiring, so there are plenty of opportunities to successfully make the career change.

ConsulNext.jp provides broad support from career counseling and document preparation to interview coaching, and has helped many candidates successfully transition into consulting firms. If you are considering a career change to consulting, please take advantage of our services.