any particular reason for the switch?

would you be able to work under someone who is much younger than you?

I'm not from tax. I did have a junior; who started doing audit in a big4 firm when he was 30+. He actually stayed for 10 years or so
Well, how to put this in words....
Your peers will think you are weird; you may not blend well with your peers due to your age; and to me at that phase of career, peers r very important to get you through thick or thin

But in the end it depends on you, whether you really wanted it and what do you want out of it exactly