Originally Posted by Unregistered

Are you in big4 thinking about future plans, or looking to rejoin? If latter, have a chat with the big4 HR or your ex managers. I am sure they are happy to answer you.

If you leave as AM/M and want to join back as SM, I personally think that will be tough. It is an unusual transition although I did know of one SM who worked in commercial for a few years.

Audit is structured like an apprenticeship and sorts of disregard any experience that you have. It requires you to start from the bottom. If you join from mid tier, you might get discounted by 1-3 years of progression. If you left as M and want to leverage your commercial experience, I think tough luck too. Better off looking if there is some advisory (accounting / compliance / industry expert) related instead of assurance if you want to get the SM role in big4