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Experienced but Entry Level

I'm reaching out to you for some clammy love. I graduated undergraduate 4 years ago with 3.3 GPA. While I received an offer at a local 2 partner firm as a tax associate in SE region, 6 of my friends received offers from Big 4 firms. I left after 2 years and went private for 2 years. The friends I graduated with 4 years ago are exiting Big4  for industry and their careers seems to tandara while mine seems static.
I recently took a staff accountant position at a top 10 private company, while the pay is decent and the work is satisfying, I feel as though I've unfinished business in public accounting – I want to get into Big4. I started MAcc program ($15K investment) and will be done in May 2015 with the hope that;
1. I get into Big 4 and do Audit NOT Tax
2. I make decent salary if I don't get into Big 4 ( I currently make $58K and hope to get $62K-$65K Big4 or $70K industry) 
Here are my questions;
1. Do I need to do internship or my experience is good enough (I will be 35)?
2. Do I need to apply as an experienced hire even though I will be entry level Audit?
3. What are the expectations of experienced hire vs entry level?
Ambitious F+ Average


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