Candidates with low UG CGPA (below 70%) should pursue MBA only if targeting tier 1 colleges (IIM ABC + FMS + XLRI) - mid-tier and tier 2 MBAs don't offer enough career upside to justify the cost. The OP didn't explicitly address this but implied through advice - "If you're not liking CA, definitely consider other options. Get some workex and then try for MBA" which applies broadly. MBA as career turnaround math: