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I would choose the first option and here is why. If you are 100% remote, you may miss out on numerous times where information just is not shared with you. This can include inner-office discussions about clients to anything else, like possible promotions that are being made available based on office personnel. Not to mention a whole lot of other learning that you may or may not be informed about. Generally, when 100% remote positions are considered, they are usually just given the task to do work and specifiy certain guiddelines of completing that work. There are nuances to every client's specific tax situations, as I am sure you already know. Unless you can fully trust that the work you are being given has been fully explained to you in every detail, there is always something that you may not hear about in one form or another. At least that has been my experience.
I’d consider the teams in both jobs as #1 factor. Who would you rather spend those busy seasons with? From there I’d consider what your commute would be for the in-office role and what obligations you have outside of work. For me personally, I have found better WLB when I have the ability to be remote at least part of the week. The 4-day work week is tempting, but my suspicion is you’d likely be working the same hours, just in a compressed timeframe.
How likely is it that the small firm will be acquired ? I’d consider how well I am likely to thrive working fully remote and the firm culture differentials. I would probably go with option 2 but only if I know I will be enabled to be successful and have the tools and resources and opportunities that are in line with what I am looking for.
First
1 for sure