No not really. Firstly BDO will always be recognized as an audit firm. Hence it'll be hard to move into consultancy from a tier 2 audit firm. Secondly you must remember it is only in the UK that ACA's are given much credence. Elsewhere especially in the US, it is all abt business school. And frankly all the best consultancies are American and most of the top partners MBA's or non ACA's rather.If you want to move into consultancy and a front office role, go in directly. Go to a top tier and move into a front office role. Don't go backoffice. You say ure expectd a first from Durham. Great job - Now just do you research and only apply to top firms. Don't waste your time on third rate firms silly applications. And remember always go for front office roles. Goodluk