A few years ago, the career path for many Chartered Accountants looked fairly predictable. You start in Public Practice, build up your technical foundation, get your CA qualification and then often move into Commercial or Industry.

For many accountants, that move was about experiencing the other side of the table. It was about getting closer to the business, increasing salary, trying something different and for most, saying goodbye to timesheets!

However, over the last year, I have noticed an interesting shift in the market.

Accountants returning to Public Practice is a trend I have seen growing, with more professionals who moved into Industry now considering a move back into Professional Services.

Around 30% of the candidates I speak with who have made that move into Commercial are now considering, or actively exploring, a return to Practice on purpose. Interesting right?

After specialising in recruitment within the CA space for over a decade, it has been fascinating to watch career paths evolve.

The move from Public Practice into Commercial has always been common. However, what I am seeing now is that some accountants are realising the things they enjoyed about Practice are the things they eventually miss. So why are accountants moving back?

Variety of work

One of the biggest reasons accountants return to Public Practice is variety.

In Professional Services, no two days are the same. Accountants work across different industries, entities, business models, ownership structures and challenges. Every client brings something new, so technical knowledge continues to grow.

A common piece of feedback I hear from accountants who move into Commercial is that they enjoy the change initially. They enjoy getting closer to the business, understanding how decisions are made and seeing the impact of their work internally.

However, over time, some find the role becomes more repetitive. One comment I have heard more than once is that Commercial can feel like doing “year end 12 months in a row”.

Instead of working across multiple clients and industries, you focus on one organisation, on industry, one set of processes and one way of operating. For some people, that is exactly what they want.

However, accountants who enjoy variety, problem solving and exposure to different businesses often find Public Practice offers something difficult to replicate elsewhere.

The salary gap is not always as large as expected

Salary is often one of the biggest reasons accountants consider moving into Commercial.

However, as accountants progress through their careers, the gap can become smaller than expected. This is especially true once someone reaches Senior Accountant, Assistant Manager, Manager, and leadership levels.

Public Practice firms are also facing their own challenge, attracting and retaining experienced talent. There continues to be a shortage of strong accountants from Senior level, Assistant Manager, Manager, Senior Manager through to Associate Director.

Because of this, many firms are willing to invest in attracting the right people back into Practice. Accountants returning with Commercial experience, strong technical skills, and broader business knowledge can bring significant value to a firm.

They understand client challenges, commercial decision making and how accounting advice impacts businesses. If the salary gap isn’t too different -, they consider the type of work they enjoy, career progression, the people around them and where they see themselves long term.

Job security and a changing market

The last couple of years have been challenging for many businesses across New Zealand. Economic uncertainty, cost pressures and restructures have impacted many organisations. As a result, we have seen more redundancies and changes across the Commercial sector.

For some accountants who moved from Public Practice into Industry, this has changed how they view career stability.

The Commercial market has become extremely candidate rich. Accountants from Big Four, Mid Tier to boutique firms, across Audit, Tax, and Business Advisory Services (BAS) are all competing for opportunities.

At the same time, experienced Commercial accountants who are available immediately are also entering the market.

Therefore, candidates are facing more competition than they may have experienced previously.

This is another reason I have seen more accountants reconsidering Public Practice.

Accounting firms continue to need experienced professionals who can support clients, provide technical advice and help businesses navigate changing conditions. For accountants who value stability, ongoing learning and consistent demand for their skills, returning to Public Practice can be an attractive option.

Missing people who “get it”

One thing many accountants tell me they miss after leaving Public Practice is the people.

In Commercial, you may become the accounting or tax expert within the business. While that independence can be rewarding, some accountants miss having colleagues who understand their challenges and genuinely “get it”.

There is something unique about working alongside other like minded individuals on your level,. You can discuss technical issues, share ideas and learn from people who have faced similar situations.

In Public Practice, you can grab a coffee with someone who has worked through a similar client issue, ask a colleague for their thoughts or walk into a Partner’s office to sense check your approach.

That shared knowledge and accessibility is something many accountants do not fully appreciate until they leave.

Commercial experience can make you a stronger advisor

One of the biggest misconceptions I hear is that returning to Public Practice feels like going backwards. I actually think the opposite, a move back into Practice can be a strategic career decision.

Commercial experience gives accountants a different perspective. They understand the pressures businesses face, how decisions impact organisations and what practical advice looks like. This experience is incredibly valuable.

Accountants returning to Public Practice are not starting again. They are bringing broader commercial awareness and a better understanding of what clients need.

When is the right time to return to Public Practice?

As with most things in recruitment, the answer is, it depends.

There is no exact timeframe where Commercial experience becomes irrelevant. Every accountant’s career journey is different.

Generally speaking, the sweet spot I see is within two years of leaving Public Practice.

Within that timeframe, technical skills are still current, client experience is still fresh and the transition back into a CA firm environment is usually easier.

However, there are always exceptions to the rule. I have helped accountants return to Public Practice after being away from the sector for much longer. One example was an accountant who successfully returned after 10 years in Commercial.

The key factor is not just how long someone has been away.

Firms also consider:

The firm where you gained your original experience, whether that was Big Four, Mid Tier, or a boutique CA firm
The service line you worked in – Business Advisory Services (BAS), Tax, Audit or something else
The level you reached before moving into Commercial
The type of Commercial role you have held
Your expectations when returning to Practice

Returning to Public Practice does not always mean starting again. It does mean being open to where your experience best fits within a firm.

A move back does not mean you made the wrong decision

Career paths are rarely a straight line – sometimes moving into Commercial is exactly what someone needs. It can provide new skills, a different perspective and a clearer understanding of what they enjoy in their career.

For others, it confirms that the variety, people and technical challenges of Public Practice are where they thrive.

I have supported many accountants who have successfully moved back into Professional Services across Business Advisory Services (BAS), Tax and Audit.

Often, they return with a clearer idea of what they want from their career and the type of environment where they perform best. There is no right or wrong career path. The important thing is finding the role and environment that aligns with your goals.

Thinking about your next move?

Whether you are considering Commercial, exploring a return to Public Practice, or simply curious about what opportunities are available, I am always happy to have a confidential conversation.

About Me

I am a Specialist Recruiter within the CA space which means I help Chartered Accountants / Certified Public Accountants and those studying toward their CA or CPA qualification.

Within Public Practice firms and Accounting firms, my roles/accounting jobs are within Business Advisory Services (BAS), External Audit, Tax, Corporate Finance, Risk Advisory and Insolvency.

Within the Commercial space, my clients span across a variety of industries from Listed Corporates to Small to Medium Enterprises.

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Find out more about Tyler Wren’s

NZ Public Practice Recruitment here
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Our Salary & Benefits Guide which was released in August 2025 here

Read some of our most recent Accounting articles here:

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Frequently Asked Questions:

Why are accountants moving back to Public Practice?

Accountants are moving back to Public Practice because they miss the variety of work, technical challenges, career progression opportunities and being surrounded by other accounting specialists. Many accountants who move into Commercial gain valuable business experience but are now looking for a role where they can work across multiple clients, industries and challenges again.

Is moving back to public practice a step backwards in my accounting career?

No. Returning to Public Practice can be a strategic career decision. Accountants who have gained Commercial experience often bring a stronger understanding of how businesses operate, what clients need, and how accounting advice translates into real world outcomes. This commercial perspective can make them stronger advisors and valuable additions to CA firms.

Do accountants earn less when they move back into public practice?

Not necessarily. While salary is often one of the reasons accountants move into Commercial, the gap can become smaller as you progress into Senior Accountant, Assistant Manager, Manager and leadership roles. Due to the ongoing shortage of experienced accountants in Public Practice, many firms are willing to offer competitive packages to attract the right people back.

Can I return to Public Practice after working in Commercial?

Yes, many accountants successfully return to Public Practice after gaining Commercial experience. While the ideal timeframe is often within two years of leaving Practice, there are always exceptions. The likelihood of a successful move depends on factors such as your previous firm experience, service line, level reached, technical skills, commercial role and expectations when returning.

How long can I stay in Commercial before returning to Public Practice?

There is no set timeframe, as every career journey is different. Generally speaking, the sweet spot is within two years of leaving Public Practice, as your technical skills and client experience are still very current. However, accountants can successfully return after much longer periods away, depending on their previous experience, the role they hold in Commercial, their technical skills and the type of position they are looking for.

Is Public Practice more secure than Commercial accounting roles?

Generally speaking, yes. Public Practice offers strong job security due to the consistent demand for accountants across Audit, Tax, Business Advisory Services (BAS) and other specialist areas. With increased restructures and redundancies across the Commercial sector in recent years, the market has become more competitive for available roles. Accounting firms continue to need experienced professionals, making Public Practice an attractive option for accountants seeking stability and long term career opportunities.

What accounting roles are suitable for accountants returning from Commercial?

Accountants returning from Commercial are often highly valued across Business Advisory Services (BAS), Tax, External Audit, and other specialist areas. Their commercial experience allows them to understand client challenges, provide practical advice, and connect technical accounting knowledge with real business outcomes.

The Rise of the Returner: Why Accountants Are Moving Back to Public Practice