Which candidate is more competitive for a manager position in industry? Assuming equal likeability, both have CPA, same school, etc

Candidate A: leaving public for private as a manager with one busy season complete, or as a fresh new manage, five years of experience, only experience is in public accounting
Candidate B: left big four as a senior associate to industry as a senior accountant. Four years of exp in big four, two years of experience in industry

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Most likely B unless A has something specific like technical accounting research

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I would pick B, just because there’s a lot to learn in industry and you don’t see it all in audit

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Why is candidate B leaving their industry job after 2 years. Is this going to be a job hopper?

Two years seems pretty reasonable to me. Weird how the same companies who complain about "job hoppers" don't have any qualms about doing a round of layoffs every couple years

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B. For sure. Unless it’s a technical accounting manager role or sec reporting manager role, then it’s A.

Assuming A has the heavy technical experience, and B has operational full cycle experience

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