If your transcript from the community college shows multiple failed accounting classes (and a corresponding GPA), they'll probably ask about that. If you're straight out of school with no work experience, large firms will usually ask for and factor in GPA. You usually can't pick and choose which parts of your transcript you want to share (which is fair… everyone has a 4.0 GPA if you don't count any of the classes they didn't get an A on).
It doesn't mean it's an automatic deal-breaker. But I would definitely not give them a resume or application that tries to deny the existence of those failed courses (by taking them out of your GPA when filling out an application that asks for GPAs at all schools for instance, or presenting a “self-calculated” GPA on your resume). You don't have to highlight them and could initially present a resume only your undergrad GPA and undergrad major-specific GPA (labeled as such) and then say you're CPA eligible with 150 hours, but if you present info that could be considered false and then they ask for a transcript to verify and it doesn't match… deception WILL probably be a deal-breaker.
AUD - 94
BEC -
NINJA in Training
FAR - 95
REG -
NINJA in Training
Are we there yet?
.
