Currently at a Big 4, but just got offered an audit manager role at a smaller CPA firm. The Big 4 name carries weight, but this smaller firm would give me exposure to varied clients, more partner interaction, and faster advancement. Would you leave a larger, prestigious firm for broader experience and more responsibility (and security)? Did the trade-off pay off long-term?

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Not enough information. What is the client base of the smaller firm? How much smaller? There's a huge difference between firms that do smaller public audits (think BDO) and firms that do just private work. Is the firm global? Regional? Three dudes sitting in their garage? The size and client base can tell you lots about the ability to progress. Also, can they afford you as an executive, or do you need to wait for someone to retire or die? Lastly, how do you know you have more security? You are with a known entity and likely know where you rank - you have no idea about the new place beyond what people told you.

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nope stay at big 4 don't make my mistake.
Smaller firms will give you exposure to absolute crappy clients and advancement is a game of who is popular with partners based on personality and not merit.

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How about salary?

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