Is it a better career path to complete a third year as an associate in Audit at PwC in NYC, or to switch now into FDD at a firm like Baker Tilly or Forvis Mazars in NYC? Also, would staying a third year as an associate at PwC negatively impact my marketability?

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If fdd is your long term plan - I’d switch earlier and learn that work asap

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Switching earlier is better if you want a different career. The longer you stay the harder it is to switch into a new role - you get pigeon holed.

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I agree with Manager 1. Switching is the best way to grow and change careers. If you stay too long you will get pigeonholed which is what happens to a lot of people.

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