Not sure what you mean.
But, yes, since firms project so far in advance (interns who interned this summer won't start full time till Fall 2013), there is the risk of there not being enough work and therefore having to lay someone off or not give out full time offers to all of the intern class. Hence, why oftentimes they undershoot even though that is a risk in and of itself (but much less IMO).
Also, by the time intern offers are given, they often havent even taken any intermediate or upper level accounting courses (or maybe only 1 or 2). Plus, these same students often have no idea if they are interested in tax or audit at this point.
And there is always the risk that someone more “qualified” is out there. Big whoopie if you manage a 3.5+ based mostly on general educational requirements. If I would have to guess, I would guess that 1st year hires have final cumulative GPA's that are larger than the intern class's final graduating GPA, on average.
REG - Passed!!
BEC - Passed
FAR - Passed
AUD - Passed
Study Materials: Becker basic course
.