Keeping the big 4 in mind, what role/level would you have to reach before you qualify for a eb1c L1 visa with a good chance of approval?

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Both the US and foreign position must be managerial or executive in nature. It helps if both positions have direct reports, command of a budget, and discretion over project strategy, etc.

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L1 visa is not a requirement for eb1c, you can still have h1b and can qualify for eb1c if you have worked in managerial capacity in foreign country for more than 1 year

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You just need 1 year as a Manager or above outside of the US. Then you qualify (and skip PERM).

I am clearly a noob regarding this and am still doing my research. Can you tell me more about the requirements? Is it about the responsibility or title? Because manager / senior manager and director differ significantly in terms of responsibilities.

ICM 1, so will a manager in the big4 context fulldil the requirements adequately?

It depends, will you be managing others? Will you have direct reports? When you worked abroad for the foreign company did you have direct reports?

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