Lot of vacancies in small and medium firms where pay is 25 - 30k p.m. But some CA's dont want to join because they dont like working in CA Firms. (I was one among the guys who dont like practice). Since jobs are hard to come by, it is better to join CA Firms because my uncle told me that interviewer will ask you "What you doing for the past 3 months (Diff between Result date and Interview date). Luckily i got job last week and joined on monday (24.10.11).
I got offers from lot of firms but i turned down them because i dont like practice and waited almost 3 months to enter into industry.
My suggestion is - If you are first attempt holder, you can wait bit longer. Others join any job you got because interviewer will prefer candidates with less attempts and first attempt guys will definitely prefer good job, so even if you perform as good as first attempt guys, interviewer will prefer the latter one.
It is my OPINION only (Please Dont treat it as ADVICE)