What will happened if I got the offer but I’m failing intermediate accounting without having a chance to retake it?

Hello. I have received my offer in dec 2023 for audit internship in winter 2025. I’m currently taking intermediate accounting and I have failed three of my accounting exams so far with the first one of 70% and second and third being 47% and 31%. I thought I could give it a shot and have tried really hard to study effectively but I still failed. I could retake it but it’s going to be without grade forgiveness. I’m currently having a low grade in intermediate accounting now and if I retake it, I don’t think I’ll be able to average into a B. ( I need to get a B in intermediate accounting in order to continue studying accounting or else I have to switch major.) I’m thinking of switching to finance but I wonder if Kpmg is going to rescind my offer because I won’t be an accounting major anymore. Does anyone know if kpmg hires other major?

Would appreciate any feedback.