I am a CPA with 3 years of experience working in external audit (1.5 yr in Big 4 and 1.5 yr. in regional CPA firm).  I have been struggling to define my career path and want to seek your advice.   I want to explore careers in industry/corporate accounting and internal audit. 

1)   Should I go back to a Big 4 and get more substantial and technical accounting experience before going into industry?  Many industry jobs require at least 3-4 yr. of Big 4 experience, and I only have 1.5 yr.  At my current regional firm the work is simple and not challenging (I don’t think I’d learned as much as I had at the Big 4), and I don’t feel I have the necessary experience/expertise to go into industry right now, so is it a smart decision to go back to a Big 4 and gain more experience before going to industry?

 2)  I am 27 yr old, will I be too old or wasting time to go back to a Big 4 now as an experienced associate? (I don’t think I am technically capable to assume the responsibility of the Senior associate’s job yet).  I left the Big 4 after working there 1.5 yr as an Experienced associate because I hadn’t passed my CPA exams, and was too stressed out by the workload and office politics.  I want to give the Big 4 a second try, now that I hope I am more prepared for it. 

3)  Will getting additional certification, i.e. CFE and CIA, give me an edge with getting a job at a Big 4 and in industry? 

I am new to this forum and am glad to find many valuable advice from the active participants here.  Many thanks in advance for your time and input—I greatly appreciate your advice.

nycaccounting, thank you for your prompt reply.  I appreciate your advice.

I agree a lot on your points.  At the same time I have been reading a lot of job postings for corporate finance jobs, and they all want at least 3-4 yr. of Big 4 experience, which I don’t have.  I have never worked in industry, but I agree with you that the nature of work in industry and Big 4 are very different. 

I didn’t particularly enjoy the Big 4, but I thought going back to a Big 4 for more technical accounting training & experience will 1) make more prepared for industry jobs in terms of my exposure to technical accounting, 2) give me more credibility and 3) make me more marketable (at least on the resume) when I apply for industry jobs. 

Are these assumptions correct?  If not, would you advise that I go directly to industry now?  When I was working in Big 4, I have seen industry people going back to the Big 4 for 1-2 yrs just to get the credibility/CPA then go back to their original firm, perhaps to a higher position, which they would not have been promoted to without work experience in a Big 4. 

What is your opinion on these matters?  Many thanks again for sharing your insights.