Is a LLM needed to become a partner in big 4/Tax? What's the difference between a manager with a LLM and those without it - different projects?

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No. You need to have strong tax technical skills to become a Tax Partner, but at that level no one cares whether you took LLM classes 10 - 15 years ago.

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Do you also have a CPA? In my experience at big4 any non-cpas were principals vs cpas able to be partners. The LLM didn’t make a difference in the equation.

That’s true, but to be clear: Principals are still equity partners in the firm. It’s just that people without a CPA cannot use a “Partner” title in external communications. Internally, there is no difference between Principals and Partners.

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