When I graduated from college (UPR Mayaguez), I started working on a local business doing AP, AR and some monthly reconciliations. After that I found a job as a professor assistant at the Intern American University – San German Campus. That was an awesome experience and got many contacts from there that will help me get inside to teach at the undergraduate level during the evening sections. After that I had a brief stint at Hewlett Packard (Aguadilla) for 2 months in the AP and Procurement Department. During those 2 months I received various job interviews requests but most of them where in the San Juan area and I'm from Mayaguez. I even received an offer to some of them but I'm so used to living in the west side of P.R, I just declined them, after consulting with my wife. But then I received an offer from the most respected firm on the west area and immediately left HP.
As you can see I had an irregular path to reach public accounting, but I wouldn't take it back.
Relating to Big 4 positions, it really helps to know someone from the inside, that will personally hand your resume to the recruiters, as it will definitely get more attention from them and not tossed or filtered through. On the other hand, you may consider getting experience in local CPA firms. In local firms you will do EVERYTHING, due to the number of employees and resources. For an example, you will mostly be doing audit engagements (all or most areas of the fieldwork, some areas of planning and concluding,), but you will also be preparing corporate tax returns, individual tax returns, Agreed Upon Procedures, Review Engagements, Compilation Engagements, and some consulting engagements every now and then. On Big 4, you will be doing Cash for a long time and slowly picking up the other audit areas as you progress. Either way I recommend you get really good at Microsoft Excel,as you will used it extensively when you become an auditor. Learn every aspect of it until you get comfortable to tackle most problems or scenarios. I recommend you go to http://www.colegiocpa.com. There is a section that has a list of all CPA firms in Puerto Rico, which you can use to send them emails with your resume. I would recommend sending your resume even if their not hiring at this moment, because your name will be on top of their list for when the need comes.
To answer your main questions, I don't think Big 4 is our of the questions for you, but its a matter of having a good source inside or going to the job fairs that universities have annually and making a good impression on them. Right now im thinking of jumping to BIG 4 but not here in Puerto Rico. I received some messages from a Big 4 recruiter in the U.S and im considering it at the moment, even thought it will involve leaving everything behind to start on a new place (hard choice).
FAR 88 - BEC 86 - AUD 90 - REG 85
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