What are the exit ops for a SM?

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Switch to another CPA firm for 3-6 months, then go become CFO of one of their clients from their long-term SM job. (I've seen this twice, both were not public companies)

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Why switch first?

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I haven't talked to either of them post-move, so I don't know for sure. I suspect that the first SM hated the second firm, and the second SM switch because he wanted out but then a better opportunity came up paying more money

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