Switching Public Accounting Firms

I’m an audit manager and a smaller firm closer to where my wife and I grew up wants me to come in and lead their department. Being closer to family is attractive to us as we have two kids under two years old.

A few things:

• It’s a smaller firm. Probably similar pay but lower cost of living.
• it would be less busy outside of busy season. Right now, I’m consistently working 50 hours outside of busy season and our company is continuing to aggressively grow.
• I’ve probably soured my current employer by almost leaving twice. In turn, they’ve put me on a few clients that are notoriously difficult in an industry (governmental) that I don’t specialize in.

Any advice? Questions to ask new potential employer?