For better results seeking jobs as a new graduate, try hard to get your GPA ≥ 3.0, because a large percentage of employers use 3.0 as a cut-off GPA when deciding which candidates will move on in the hiring process. Also, if your GPA as reported on your transcript is 3.0 or higher, it is to your advantage to include it on your resume when seeking new graduate jobs, in order to make it clear that it meets the most common cut-off GPA used by employers (report it on your resume exactly as your transcript shows it, and indicate up to which date or term it includes).
When I was hiring for my CPA firm I used a 3.0 overall GPA and a 3.6 accounting GPA.
Yes, some employers will use cut-off GPAs other than 3.0, so higher tends to be better generally. But if NACE is correct, there is a huge cliff in employer interest at 3.000 versus 2.999 GPA.