Just curious if grades actually matter. Do employers care about your undergrad GPA more or your MAC GPA?
Depends. If you are in 5 yr program, most likely you would have secured an offer by the 5th yr so 5th yr (MS) GPA does not mean as much.
If you did not major in accounting undergrad and you are going into MS program, Big 4 firms want both transcripts from undergrad AND MS program (with little more emphasis on accounting GPA). But GPA is how they filter out winners and losers for 1st round of interviews. At least 3.2 but in reality, it's around 3.5+.