you just tell them that your GPA is 3.0 or higher if they ask you. it depends on where you apply. i suggest you try a regional firm. big 4 seems hard unless you tell them that your GPA is 3.5 or higher and they won't verify it.

sometimes GPA means nothing. my firm had an employee who had 3.8 GPA in MAcc and passed CPA exams within 3 months. but that person is the biggest headache in the firm. he is just damn lazy at his job, and he can't even reconcile the balances.