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Had 2 hours of billable work today 💀
Anybody wanna refer me to PWC 👀
KPMG made their own metaverse 😄

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You have to leave for 1 year
It it’s a private company you do not have to have a cooling off period. But you do need to step away from the engagement the minute you apply, or are offered.
You don't have to leave for a year. This happens all the time. If you're considering it at all though, you immediately need to stop working on the engagement and be fully transparent with your firm. It's an independence issue. I have a job right now that I took over this year because last year's audit manager is now the controller. We had to document it on our end and we added a couple procedures to address any additional risk due to him being so familiar with the audit process.
Qualifying that I don't work in SEC/PCAOB world, so they may have stricter rules than my NFP audits.