I’m currently an Audit Senior Manager and thinking about making a move from a large middle market firm (top 10) to a much smaller firm (outside the top 100). Has anyone made a similar move before and willing to share their experience? Really just trying to get any insight I can to help me decide.

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likely audit quality sucks at a firm that small. But that said you could still have success. I would just be very conscience of what you would be signing as partner. Ask a lot of quality questions, what is the quality review process what experience does their quality review team have. Peer review findings, etc. I have seen a lot of interesting audit files from smaller firms we have acquired.

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Good points from Partner 1. That being said - there are some very good small firms that have been started by people from top 10 or 20 firms so I would get an understanding of the backgrounds of the partners in those smaller firms.

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Smaller firms are a complete crap shoot. Some are excellent, high quality and will pay very very well. Some are basically crooks. Many fall somewhere in between. Ask a lot of questions…

I made the opposite transition. I was part of a less than100 person small office that combined in with a top 15 firm.

Clients will be awful on the audit side. Will be having to walk independence line all the time and coax management along to get things corrected.

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