Must really know how to prepare tax returns All should have a work history/experience/specialization in small or medium business, Partnerships and S Corps (no one with C-corporation experience as their main specialization or area of tax); Big-4 or Top 100-CPA firms but, on this hiring round we feel the Top 100-CPA firms will be the best candidates for partnership and S-corporation experience. (Knowing how to prepare Partnership Tax returns for Real Estate owners and developers is a BIG PLUS.) 3.5 GPA or higher (transcripts); and, Experience with ProSystem FX, or very similar tax program.