While KPMG is a reputable firm I don't think it will particularly help. He/she needs the top-tier MBA, and I don't see the benefit of a stint at KPMG:1) KPMG experience would be rendered somewhat obsolete by the MBA as far as applying to MBB goes. 2) Additional pre-business school experience would increase his/her age by a couple of years which, particularly for US schools which favour younger candidates, will move him/her towards the top end of the age range.With ~5 years experience, now is the time to be applying to business school. Goldman is obviously a great name, but working in the middle office is not. He/she has a chance at a top business school, but it will depend on application execution (the story) and other factors (education, grades, extracurriculars) which are now fixed.I would suggest:1) Apply for business school from Goldman - if you can't find the time to apply then you're kidding yourself that you have a chance at top consulting firms anyway. Make the time.2) If you get in, then that's your best path to the firms to which you aspire.3) If you can't get in to a top business school then you are unlikely to ever make a top-tier consulting firm by another path. In which case, you received an offer from KPMG once, you can do it again.