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Negotiating starting salary (big 4)

Hi guys,

Some background, I graduated a few months ago and have been working at a nonprofit full time (also interned here).  I have an offer for Risk Assurance starting Summer/Fall 2015, and the salary is less than what I'm currently making.  The discrepancy is not huge ($3.5k), but once I would (potentially) start at this firm I would have already been working at the nonprofit for a year and as such expect a raise (I've been told I'm a high performer), making the gap wider.

Is it reasonable to negotiate as a campus hire?  I think I would be happy with a match to my current salary.

Are there any potential consequences to negotiating?  I'm thinking the worst that could happen is that they say no.

Anyway thanks for your help.