Hiii+welcome+back!+其實final+year報intern，好多時都唔係一個問題，因為始終會有同學喺在學時未必夠internship+experience，或者覺得自己個科同想入個field唔太relevant，而畢業後做intern。但Big4嚟講，好多時都會寫明只welcome+year+2/3或penultimate+year+student；除非冇寫明，否則呢樣嘢都幾straight。

Source:+ACCA+Careers

至於第二個問題🤔🤔其實gradjob嚟講個情況都係僧多粥少，冇return+offer絕對唔係世界末日嘅，而且做咗一兩年2nd+tier再轉入Big4再轉個in-house嘅例子比比皆是：

Source:+LinkedIn