As long as your GPA is 3.0 and up for undergraduate should be good. The
hiring manager and partners in my firm do look at the GPA on the resume
before they interview, they have better impression with 3.3 GPA.
As an international student, I do not agree that the GPA plays an important
role for finding your first accounting related job. Higher GPA may be
important for local American students.
I had 3.7 GPA for my B.S. degree (honor degree) but i still can't land my
first job easily, took me 9 months to find my under paid job, however my
Americans classmates with >3.2 GPA, can get auditor positionS in the CPA
firm. That is life...I get my current position by passing the CPA exam, so
the GPA don't help directly for my job hunting. Of course, high GPA means
you learn well in your class, that help a lot to prepare for your
professional exam.