Big Four Accounting Firms & H-1B Sponsorship: Full 2026 Landscape

Deloitte, PwC, EY, and KPMG sponsor thousands of H-1B workers each year — but the 2026 wage-weighted lottery changes the math for entry-level audit and advisory hires.

You landed an offer from one of the Big Four — or you're targeting one. You know Deloitte, PwC, EY, and KPMG sponsor H-1B workers. What you need to know is whether they'll sponsor you, what the 2026 rule changes mean for your odds, and how to position yourself to survive the lottery and the green card queue.

The wage-weighted H-1B lottery (effective February 27, 2026) and the $100,000 supplemental fee on certain new petitions have changed the calculus for both employers and candidates. Understanding these changes — specifically for accounting and professional services — is the difference between a smart strategy and a wasted season.

Why the Big Four sponsor H-1B in volume

All four firms — Deloitte, PwC, EY, and KPMG — regularly appear among the top 100 H-1B petitioners in the US, sponsoring across audit, tax, advisory, management consulting, technology consulting, and risk services. They recruit globally, many specialty roles require expertise that US-educated candidates alone cannot fill at scale, and they have mature internal immigration practices that lower per-petition cost. That said, "the Big Four sponsor" is not the same as "they will sponsor you for any role, at any wage level, in any city." The lottery is the bottleneck, and the 2026 changes make wage level the decisive variable.

The 2026 wage-weighted lottery explained

Before February 27, 2026, the H-1B lottery was essentially random among all registrations, with a separate master's cap lottery giving US master's degree holders a second draw. The wage-weighted lottery replaced that system. Under the new rule, USCIS assigns selection odds based on the offered wage relative to the DOL prevailing wage for the role, occupation, and metropolitan area.

The practical result for Big Four candidates:

Entry-level audit and advisory hires at Level I face approximately 15.3% odds. That figure should anchor your planning. It means a first-attempt selection is far from certain, and you need an alternative timeline if your first lottery does not select you.

For detailed strategy on how wage level affects your chances, see our guide on wage-level H-1B lottery strategy for data analysts and consulting roles.

The $100,000 supplemental fee

A White House proclamation imposed a $100,000 supplemental fee on certain new H-1B petitions. Key facts you must know:

• The employer pays this fee — it cannot be passed to the worker under H-1B law
• It applies to certain new cap-subject petitions, not to transfers, extensions, or amendments for workers already inside the US
• Whether it applies to a specific petition depends on employer-level criteria; your prospective employer's immigration counsel determines applicability

This fee has two downstream effects for you as a candidate. First, it raises the cost of sponsoring entry-level candidates, which may make Big Four firms more selective about which new grads they enter into the lottery. Second, it has no effect on your personal finances — you cannot legally be asked to pay it, contribute to it, or repay it. If an employer suggests otherwise, that is a red flag. For context on the fee's application to OPT workers, see our post on whether the $100K H-1B fee applies to OPT students.

How each Big Four firm approaches sponsorship by service line

The four firms share a common structure but differ in emphasis. Here is what consistently holds across public H-1B data and hiring patterns:

Deloitte sponsors across all service lines with especially strong volume in technology and consulting (Deloitte Consulting, Deloitte Digital). International tax and transfer pricing are reliable sponsorship tracks, as is risk advisory.

PwC has one of the largest US tax practices in the world — a consistent H-1B track for candidates with strong tax backgrounds. Deals and advisory also sponsor. Verify current service line structure when evaluating offers, as PwC has periodically restructured its consulting business.

EY sponsors consistently across assurance, tax, strategy and transactions (SaT), and consulting. Its technology consulting practice has expanded and is a strong target for candidates with combined accounting and technology backgrounds.

KPMG has solid H-1B patterns in audit/assurance, tax, and advisory. Deal advisory and forensic services are notable tracks for candidates with relevant specializations.

Roles most accessible for H-1B at the Big Four

Not all Big Four roles carry equal sponsorship likelihood. The H-1B requires the position to qualify as a "specialty occupation" — a role normally requiring at least a bachelor's degree in a specific field. For most professional services roles this is not an issue, but some client-facing business development roles have faced specialty-occupation challenges.

The following roles have strong H-1B sponsorship track records at the Big Four:

1. Audit / Assurance Associate and Senior Associate — Core H-1B track; accounting degree required
2. Tax Associate (federal, international, transfer pricing) — Requires accounting or law background
3. Advisory / Consulting Analyst — Business, risk, and financial advisory; relevant degree required
4. Technology Consulting / Digital — ERP, data analytics, cybersecurity consulting; strong sponsorship track
5. Forensic Accounting and Litigation Support — Niche but consistent; accounting plus analytical skills
6. Transaction Services / M&A Advisory — Financial due diligence and valuation; finance or accounting background

Roles in sales, recruiting, and general administration are less likely to qualify for specialty-occupation status and are typically not sponsored.

CPA as a competitive advantage

The Uniform CPA Examination, administered by NASBA and individual state boards, separates entry-level from experienced hires in Big Four accounting. International candidates with a passed CPA exam command higher starting wage levels, which directly improves lottery odds under the 2026 wage-weighted system. Wage Level II offers have meaningfully better odds than Level I, and licensed CPAs can often bill at higher rates on client engagements — making the economics of sponsorship stronger for the employer. Treat CPA progress as part of your visa strategy, not just your career plan. For a deeper look across firms, see our companion post on accounting and CPA H-1B sponsorship at the Big Four.

OPT, STEM OPT, and the Big Four pipeline

The standard path for an international student entering the Big Four:

1. Graduate with a qualifying degree (accounting, finance, MIS, data analytics)
2. Apply for OPT (12 months) and begin working at a Big Four firm
3. Register for the H-1B lottery in March for an October 1 start date
4. If selected, transition to H-1B on October 1 (cap-gap bridge applies if OPT expires before October 1)
5. If not selected, apply for STEM OPT (24 additional months) if your degree qualifies, and try the lottery again the following year
6. If not selected in the second lottery, one remaining STEM OPT year remains for a third attempt or an alternative strategy

The 24-month STEM OPT extension requires a degree on the qualifying STEM list and an employer enrolled in E-Verify. Accounting degrees are not universally on the STEM list, but management information systems, data analytics, and computational finance often qualify. Verify with your DSO, and confirm how the 4-year fixed admission rule (effective 2026) affects your filing window before transitioning.

For the full sequence, see our post on OPT to STEM OPT to H-1B sequencing under the 4-year rule.

Step-by-step H-1B timeline for a Big Four hire

A realistic timeline for a candidate starting in summer 2026 targeting the FY2027 H-1B lottery:

1. Summer 2026 — Accept offer, start on OPT EAD
2. Sept–Nov 2026 — Firm opens your H-1B file; provide transcripts, credentials, visa history
3. Jan–Feb 2027 — Firm prepares registration package; you review and sign
4. March 1–20, 2027 — USCIS registration window; firm submits your entry
5. Late March 2027 — Selection results announced
6. April–June 2027 — If selected, firm files I-129 with LCA (premium processing is typical)
7. August–October 1, 2027 — Approval issued; H-1B status begins
8. If not selected — Apply for STEM OPT (if eligible); repeat lottery March 2028

Cap-gap protection covers you if OPT expires between April 1 and October 1 and your H-1B is selected and petitioned — you may continue working without interruption.

LCA and prevailing wage at Big Four metro offices

Every H-1B petition requires a Labor Condition Application certified by the Department of Labor. The LCA certifies that the employer will pay the higher of the actual wage or the DOL prevailing wage for the occupation and metropolitan area where work primarily occurs.

Big Four offices are concentrated in high-wage metros — New York, San Francisco, Chicago, Boston, Washington DC, Dallas, Houston, Los Angeles. A salary that places you at Wage Level II in Dallas might place you at Level I in New York, because the prevailing wage denominator is higher in New York. If you have flexibility in office choice, factor in the wage-level implications before deciding. Your employer's immigration counsel can run the comparison across locations.

Green card at the Big Four — EB-2 and the PERM process

Most Big Four firms initiate PERM for long-tenured employees pursuing a green card. EB-2 covers roles requiring advanced degrees; EB-3 covers standard PERM roles; EB-1C applies to senior managers transferring from an affiliated foreign entity. PERM typically takes 12–18 months before I-140 can be filed. For Indian and Chinese nationals, EB-2 and EB-3 backlogs can span years to decades due to per-country caps — an EB-3 downgrade may shorten your wait, but the tradeoffs require careful analysis.

For a comparison of how Big Four sponsorship stacks up against consulting and product companies for long-term green card speed, see our post on consulting vs product company sponsorship and green card timelines.

Common mistakes

Assuming the Big Four will sponsor any role. Client service and sales-adjacent roles have faced specialty-occupation challenges. Confirm before accepting an offer that your specific role has a history of H-1B approval at the firm.

Ignoring the wage-level impact on lottery odds. Level I hires face roughly 15.3% selection odds. If negotiating a higher salary moves your offer to Level II, it is worth the conversation — the lottery odds difference is material.

Letting CPA exam progress stall during OPT. Every passed section strengthens your wage level case and signals long-term value. This is a tangible competitive advantage that many candidates neglect.

Misunderstanding the $100,000 fee. It cannot be charged to you. If a recruiter suggests you contribute to immigration costs, contact a licensed immigration attorney immediately.

No STEM OPT backup plan. Know whether your degree qualifies, file the I-983 training plan on time, and maintain E-Verify compliance. Losing STEM OPT eligibility due to a missed deadline is avoidable.

Passive delegation to the firm. Big Four immigration teams are capable, but you must respond to document requests quickly and track your own status. One missed deadline from assumed ownership can derail a clean petition.

Delaying PERM initiation if you are from India or China. Your priority date is locked the moment an I-140 is filed. Every year you wait to raise the PERM conversation is a year of queue position you cannot recover.

Frequently asked questions

Do all four Big Four firms — Deloitte, PwC, EY, and KPMG — sponsor H-1B visas?

Yes. All four are among the most active H-1B petitioners in the US and sponsor workers across audit, tax, advisory, and consulting. They have dedicated immigration teams and sponsorship is routine for roles that meet the H-1B specialty-occupation standard.

How does the 2026 wage-weighted H-1B lottery affect entry-level audit and advisory candidates?

The wage-weighted lottery, effective February 27, 2026, weights each registration by offered wage relative to the DOL prevailing wage. Entry-level hires at Level I face approximately 15.3% selection odds. Higher-wage offers at Levels III and IV carry better odds, which benefits experienced candidates more than new graduates.

Does the $100,000 H-1B supplemental fee apply to Big Four sponsorship?

It can apply to certain new cap-subject petitions. The employer pays it and cannot pass the cost to the worker. Whether it applies to your petition depends on employer-level criteria; your employer's immigration counsel determines that. You should not bear any portion of the cost.

What credentials help international accounting candidates compete for H-1B sponsorship at the Big Four?

CPA exam progress is the single strongest differentiator. International candidates can sit for CPA sections while on OPT or STEM OPT. Candidates with a passed exam or active licensure are more competitive for Level II and III roles, which carry materially better lottery odds than Level I.

Can I work at a Big Four firm on STEM OPT and then transition to H-1B?

Yes. STEM OPT provides up to 24 additional months after standard OPT. Most Big Four firms will sponsor your H-1B during this period and use cap-gap to bridge the October 1 start. Your employer must participate in E-Verify and your degree must be on the qualifying STEM list. Confirm specifics with your DSO before each transition.

The Big Four remain among the most reliable H-1B sponsors in professional services, and that is unlikely to change in 2026 or beyond. What has changed is the math: entry-level odds are tighter, the fee landscape is more complex, and the green card queue is longer than ever for high-demand nationalities. The candidates who navigate this well are those who treat their CPA exam progress, wage level, and green card priority date as strategic variables — not administrative afterthoughts.

If you want help identifying the right firms, service lines, and timing for your specific background, F1Jobs works with accounting and professional services candidates through every stage of this process.