All should have a work history/experience/specialization in small or medium business, Partnerships and S Corps (no one with C-corporation experience as their main specialization or area of tax); Big-4 or Top 100-CPA firms – but, on this hiring round – we feel the Top 100-CPA firms will be the best candidates – for partnership and S-corporation experience. (Knowing how to prepare Partnership Tax returns for Real Estate owners and developers is a BIG PLUS.) .