At the end of the day the biggest factor is whether they do the kind of work you're interested in, and whether you like the people / atmosphere.From a reputation / exit opportunities / quality of work & clientele perspective, PWC right now is the best of the 3 you mentioned, followed by ACN, and then Cap (but Cap trails by quite a distance). From personal & friends' experience, my personal view would follow the same order: these days Deloitte & PWC are doing great, ACN is somewhere not too far behind those two, and Cap... just avoid Cap.