32M, CPA, IT Audit/Internal Controls background, considering pivoting to US Tax when I move back next year. Would love outside perspective.

Hi all,

I'm 32, hold a US CPA license, and I'm currently living in my home country (Korea). My background is a little unconventional: I graduated from a US university with a degree in Cybersecurity, worked as an Account Manager w/ Customer Service role in an unrelated field for 3 years, then pivoted, studied for the CPA, and got licensed in 2024. Since then I've worked 2 years as an IT Auditor at a Big 4 firm, followed by a stint as an Internal Controls Manager at a local company (mainly PLC ownership and ITGC).

I'm a US citizen and planning to move back next summer, most likely somewhere in the Eastern or Southeastern US.

Once I'm back, I'm looking to pivot into US taxation and start as a tax associate. IT Audit and internal controls just haven't been the right fit for me. My experience has been narrower in scope (ITGC specifically, and maintaining existing control frameworks rather than building new ones), and I've found I prefer work with clearer, rules-based frameworks over the more subjective, judgment-heavy nature of controls work. Long-term, I'd eventually like to start a small tax practice serving my local community.

My rough plan: take a part-time service industry job upon arrival (also good real-world experience for me since I've been away for 10 years), study for the tax role in the meantime, and try to convert into a full-time associate role, ideally during tax season hiring. I'm also considering pursuing an EA (Enrolled Agent) credential to supplement my CPA and signal tax-specific competence.

A few questions for anyone with insight:

• Given the current job market, would someone with my background realistically be able to land a full-time tax role within a reasonable timeframe after moving back?
• From my research, it looks like firms often hire temporary/seasonal staff during tax season (Jan–Apr), and my plan is to target that window as a way to convert into a full-time associate role. Does that seem like a realistic strategy, or is there a better path?
• Does my CPA + IT Audit background actually help me stand out for tax roles, or would I largely be starting from scratch like any other career-changer?
• One more thing, while I lived in the US for 10 years and I'm confident I understand the culture well, my only full-time US work experience is an internship during college; everything since has been in Korea. Since this would be my first real career attempt back in the US job market, I'm wondering if that gap could work against me in any way (culture fit, network gaps, employers questioning the lack of full-time US experience, etc.) would appreciate any thoughts on that too.
• Any general advice for someone making this kind of transition (from audit/controls into tax) would be hugely appreciated.

Thanks in advance for any thoughts!