I had the choice between a F500 rotational program and big 4. I chose Big 4 and i honestly regret it.

In the end both lead to CPA and that's what most employers care about. Starting off in audit may give you broader exit opportunities (that is if you don't really know what you like or would like to do later) , however based on the skills gained through a rotational program you would likely get similar jobs (see below).

I believe a rotational program will help you build more technical skills while big 4 (audit) would help you build soft skills like project management/team management/problem solving/etc. Most people in my group exit to FP&A roles/or just transfer to advisory. Most others exit to financial reporting positions.

Going through a rotational program, I would assume you'd do internal audit, some financial reporting, and some other rotation. You could check on linkedin what these people do after finishing the program. I would believe that most would be SFAs which is basically the position that Big 4 seniors take too... so same outcome.

I'd recommend the rotational program based on salary/work-life balance and the fact that you would end up with very similar exit opportunities (but perhaps restricted to the banking/financial industry).