yeah, you are right. that was my big mistake. however, i cannot backward-looking, even thought i regret. therefore, i have to forward-looking.
actually my personal think that, CGPA is not important compare to English. thats' why i never think that with high CGPA will be an advantage to me.
so to me, it is not surprising if your friend who with CGPA 3.50 can get into big 4.. because my friend with CGPA above 3.2 already can enter big 4. my friend told me that the minimum CGPA is above 3.2 for big 4. thus, to add value will be the english and co-curriculum.
my friends who good command in English, had won loreal brainstorming competition lately. although their CGPA might not very high, but their communication skills are really admirable... they could use a very pretty sentence to express themselves. obviously , firms are hunting those people.
yeah, i will put more efforts to look for a job..

, there must be a firm who can contain me.

,thanks for all the advices and responses. appreciated. i just noticed about the forum this few days, i never know that i can learn more and get more information from the forums. Really thank you.
Mary51, keep trying and do not lose hope. I believe that many fresh graduates will find it difficult to land a job now especially in this 'trying economy'. IMO, CGPA is definately important and if you get a high CGPA, you will stand out from others. So please don't say that '
At the moment, if you are still interested in studying, maybe you can consider to take on professional accounting courses while looking for a job. I believe this will greatly enhance your resume and your chances to be shortlisted for interviews in the big4s would be higher commensurate with your good CGPA. I heard from my peers that big4 prefer candidates with professional qualification and if you are a degree holder, they will encourage you to pursue those professional courses. I might be wrong but this is what i've heard of.