I am a tax accountant with five years of experience at a Big Four firm. Following the lead of a former colleague, I am considering a move to a smaller firm, which is likely to offer me a slightly higher salary, with the opportunity for international travel.

I wouldn’t rule out moving back to a Big Four at a later date but I wonder if such a move might be viewed negatively by potential future employers. Are my fears well-founded? Would it be better to build a career gradually in the bigger company?