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It just depends on the size of the company and complexity. I’ve seen experienced seniors go into controller roles at smaller, less complex companies.
If it’s a medium to large company then you would need more experience/better title than senior.
If there is someone out there willing to take a chance on you and give you the opportunity, you should go for it as it is rare these days for people to invest in the chance vs someone they know with tons of experience.
Also this type of move isn't rare as I have seen folks from audit go straight into controller or assistant controller roles with as an audit manager. Just know as with anything there is a learning curve.