The lawsuit claims that PwC's associates and senior associates were improperly denied overtime pay and other benefits during their employment with PwC. Specifically, the plaintiffs contend that under California law, only CPAs can properly be classified as exempt from receiving overtime.

The lawsuit is the first to reach the class certification stage against one of the Big Four accounting firms, according to Kershaw, Cutter & Ratinoff, which is representing the plaintiffs.

"For years, the Big Four accounting firms have ignored federal and state laws mandating the payment of overtime to unlicensed accountants," said Bill Kershaw, the attorney representing the plaintiffs. "This is in stark contrast to smaller accounting firms, many of whom comply with California's overtime law and pay overtime to their unlicensed associates as non-exempt employees. The business practice of not paying overtime is simply not fair to the associates or to smaller accounting firms who are forced to incur higher labor costs and are thus at a competitive disadvantage."

The case, Campbell v. Pricewaterhouse Coopers, is pending in the U.S. District Court for the Eastern District of California.