I received a Big 4 summer 2017 internship offer after attending one of their leadership conferences this past summer. My university does not offer an accounting major, so I am studying econonics. However, I am also pursuing two other degrees and actually on track to graduate a year early. The firm I'll be interning at doesn't currently know this yet, so I plan on using the extra year to study for the CPA and take accounting courses at a local university.
When I received my offer, my GPA was around a 3.2. After this last semester, my GPA dropped to a 3.06 when I received a D in one of my economics courses. I have no reason to explain this poor grade other than the fact that this class was particularly difficult, and despite visiting the professor's office hours, I just didn't understand the material. I legitimately walked out of exams thinking I aced them only to find out I actually failed. Once I finally mastered the old material, a new exam came--I always felt like I was a step behind because I would understand the material after I took the exams. With that said, I do take 2-3 classes more than the average student per semester due to my three majors, but asides from that, I don't have any other reason to explain my poor performance. The class has nothing to do with accounting, but it is for my major.
I will, however, be retaking the course next semseter to replace the grade. The D will still show up on my transcript, but will not factor into GPA (only the new grade will). I am confident I will be able to pass with at least a B the second time.
Our recruiter just sent us an email reminding us to update our transcripts as soon as they are out. I will update them either way ... I just don't know whether to update them and leave them be, or to email her explaining my situation. I'm terribly afraid that my internship offer will be rescinded, especially because I adored the firm after my experience with them during the leadership conference.
Thank you so much for your time and have a great holiday season!