Has anyone moved from SM at one firm back to M at another. Really struggling atm and considering it, but haven’t heard about others doing it.

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I rejected BCG once for similar reasons: they offered me SC (or something equivalent) coming from M in EY

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Move back to original firm as SM. You’re just missing your processes and people

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Go for it if that makes you happy.

Personally, I'd only go for it if it was SM in a Big 4 and moving to EM/PL at McKinsey or BCG.
I wouldn't move from Big 4 SM to another B4 M.

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Is it higher tier? If yes, do it

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OP - How about salary? Is M salary equal or higher than your current SM salary?

Sure

I moved from SM in EY to SM in industry for more or less similar pay because SM in EY was making me work 14 hours per day

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