MADADYARAB, you asked a few questions here and I'll try to answer some of them as best I can. I was in PwC's assurance practice and moved into advisory.
With regard to your first post:
At PwC, you need to pass the CPA examinations in order to make Senior Associate. Anonny mentioned Deloitte has a title called “Audit in Charge”. I have never heard of this position in PwC. If you're a 3rd year associate (official title is “experienced associate”) and you're up for promotion to senior, you need to have the CPA exams completed to get the senior title.
I know of two associates who were released soon after their time to make senior but were never promoted due to not passing the examinations. Was it due to not passing the exams? I don't know but rumors in the grapevine say yes. I know a few people now who are in panic mode because they are up for promotion this year but have not yet passed all of the exams.
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“If I end up changing my job before starting at BIG 4 how bad it looks? They paid for my review course- do I've to pay them back for the review?”
I'm not sure what you're asking here because you said you were already extended an offer from PwC. What relevance does changing your job before starting at PwC have anything to do with anything? For the second part of your question, I have never heard of PwC asking their employees to pay them back for the cost of the exams, pass or fail.
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2- If I tell them I am interested in a different career path before starting the assigned career, would it have a bad impact?
At this point, I would not mention your intent of changing career paths just yet. Focus on the position you are getting and really kick ass. If they see you as a high-performer, it can certainly help you if you choose to change paths within PwC. Understand, however, that just because you're an employee of PwC, it doesn't mean you can jump between practices as you wish. You'll still have to interview just like a regular candidate. Again, don't say anything just yet. Work your ass off and everything will fall into place for you.
FAR - 75 | REG - 87 | AUD - 82 | LAW - 81