I was offered a winter internship in Audit at PwC, but I want to switch to TAS/M&A Due Diligence for full-time. If I were to get a return offer, would I be able to negotiate to return in TAS, or would I need to re-apply? (Asking for a friend)

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Normally toward the end of the interview you do an exit interview or fill out a survey regarding the internship. During that meeting and the survey you get a chance to express your interest in other fields. If the firm likes you and the team you are trying to join thinks you have applicable skills they’ll interview you for that spot. Networking during your internship with people in TAS/M&A will increase your chances as will if you are able to form relationships.

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That being said, it’s not an easy road, you have to juggle the politics, and the team your working on my not offer you a job back because they won’t think you are committed to the team. Just a warning I didn’t want it to come off as this is a guaranteed thing as long as you show interest

Due diligence doesn't normally take many college grads. This was supposed to be the first year where the west coast did.

I'm guessing more as audit transfer though? When I went to deals orientation I only met 1 college grad hire in FDD and he said he was the only one in detroit

I was in this exact situation many years ago. I interned in audit, expressed my disinterest in audit with many people (I wanted tax). I was told the full time offer was for audit, and if I wanted to turn it down, I could reinterview for another line of service full time. I took the offer in audit (bird in the hand), but before I graduated, the Deals practice reached out to see if I might be interested in FDD instead. Rest is history. I would have never gotten the offer if I didn’t speak up and network.

You can try, I’ve heard of people lose offers for asking to switch service line and I’ve seen it work. I’d say it’s rare for it to work out as those groups often are more selective/have specific target schools than tax/audit/risk. I’d definitely try and network around.

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