I think for top 10 MBAs, very few will go back to Big 4 audit/tax dept. Probably a small percentage will join corporate finance/transaction services team if 1) they couldn't join big IB/PE/VC/Hedge funds 2) they want to join PE in the future 3) they prefer a different living style from IB.
Some of my classmates (5+) used to be manager/principal in Big 4 and none of them join big 4 after graduation as all of them are interested in ib/pe/hedge funds.
Big 4 should prefer work experience to business school graduates. Therefore, I suppose - if you are interested in accounting, CPA and work experience are the most important; - if you want to take further challenges in finance, then go to top 10 business schools and join financial institutions in the future.
I dont' see much value to study master in accounting. I know many IBs treat MBA as a 'higher' education than other Masters