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So much of the answer depends on the company you'd be moving to (size, complexity, etc.) as well as whether you have practical experience in closing books and understanding operations or just pure audit experience. I'd say no earlier than experienced manager regardless but after that lots of variables.
Now!
Two golden times -
Either once you finish 1 busy season as a senior or after your manager promo. Anything outside of this timeframe makes you less or too expensive to move out.
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