Hi all. Can anyone offer any advise as to which of the following graduate roles would be most likely to enable me to move into consulting at a later date, either directly, or via an MBA; a) Business Risk (ACCA) with a Big 4 firm b) Audit & Assurance (ACA) with a Big 4 firm. In terms of consulting roles, I would be most interested in Strategy (just to be different!) but would also be open to other areas. Any thoughts appreciated,SH

Neither is really appropriate of their own accord to moving into consulting. You would need to make some intermediate moves before you're in a position for that. However, risk might enable you to move into risk consulting at some point. Audit & assurance might lead eventually to finance transformation, but by that time after several years experience your choice of initial graduate scheme will be a moot point.