Just accepted an SA role with KPMG at a little over 5 YOE. When considering promotions, does KPMG account for one’s previous experience before arriving at the firm or would it be as if I were just promoted from A to SA (and would have to stay as SA for a few years)?

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Of course your prior experience counts but it's how you demonstrate skills from those experiences. You can have 10 yoe managing teams but if you don't demonstrate any leadership skills on your engagement or leading some sort of internal efforts, people aren't going to go out of their way to make your case.

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I would say no.

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