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I think almost all top 20 accounting firms' grad roles require PR. The exception is EY which allows int. students to apply if they already have ielts 8.0+ scores.
Referral gets your profile more attention at the first stage (HR, phone screening), as in your application's chances of getting noticed will be higher. I believe you'll still go through the rest of the application process like the rest of your cohort.
If you cant get through HR screening without getting picked up as nonPR you wont have much luck getting through to the next round. HR will usually be on the cautious side on international applicants cos they dont have much insight over the 189 190 process.
My advice is to do whatever you can to not mention your visa status, if they ask - be honest but let them know PR is not going to be an issue cos you have a plan in place (e.g. engaged immi lawyers, have ielts and translation test scores ready, no sponsorship required down the road). Doesnt matter whether that's true or not, no one's gonna hold your word to it once youre in.
Also, don't limit yourself to the big names. Most boutique consulting and small national accounting firms are still great to start your career with.
Feel free to ask me anything, lmk if you'd like a referral as well. Best of luck!
This is an image but I can email you the PDF if you can share with me your contact. And yes I'd be grateful if you can refer me for a position you think I'm suitable for