Hi, ok I'm no senior in big4, but I think I can offer some help.
Its never too late to start work.. just start sending in applications, and they might take a while, approx 2 weeks to call u. Then they will schedule an interview. And after that, I only received my offer 1 month after interview. So, it realvly depends on when they call u and offer u the job
With second lower, its still possible, maybe in a disadvantage position, but who knows rite? No harm trying!
U can send ur resume online, or hard copy. If online, and they dont reply u after say 3 weeks, can send in a hard copy, or do it simultaneously, no harm.
Resume, transcripts (photostated) is required, maybe with photostat IC.
If in the event u get called for an interview, they will tell u what to bring.
P.S: U can try sending in to big4s + medium size company. Get whatever u can, in this state of economy, its not as easy as last time I guess.
Good luck!