How common is it to accept a job offer and later rescind it for a better offer? What are the cons?

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Don’t plan on applying there for a while. You should be good though. They will be disappointed and try to convince you otherwise. It won’t feel good but you’ll forget about it.

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Depends on what the better offer is, and who it came from.

If it's "Something came up, and I might need FMLA" and you stay at your current employer, they get over it.

If it's "Someone else offered me more money", they get all butthurt for a while. Even if they would have gladly canned you in a year in order to increase their bonus.

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At the end of the day you need to do what’s best for you. Anyone convincing you to stay in a position where you are undervalued (assuming compensation is the issue) isn’t doing you any favors and IMO probably isn’t the individual I would want to work for. It’s a competitive market and they already know this.

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It happens for sure. It might get you blacklisted but if it’s big 4 they’ll get over it after awhile.

I can rescind up to the day I am supposed to start, correct?

Yeah if you really put them in a tough spot and they rely on you starting you could get sued.

I just did this last year. I had some personal stuff going on that I leaned on a bit, but if you are upfront with the stakeholders they’ll get over it. Partner told me to call him whenever I was ready to make a move. It’ll be okay

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