Choosing between working at a listed company or continuing to stay at an accounting firm depends on your career goals and priorities. Let's consider the factors involved. Working at a listed company, especially in the senior tax executive position, can offer you several advantages. Firstly, the new salary offer of RM5 is a positive aspect. Additionally, being a senior tax executive at a listed company can provide valuable experience and exposure to a diverse range of subsidiaries. With hundreds of subsidiaries, you may have the opportunity to work on various tax matters that can enrich your professional expertise. Moreover, you mentioned your desire for a less demanding work environment to allocate more time for preparing your ACCA. While it is generally believed that tax departments in listed companies are less hectic compared to other areas, it may still vary between different organizations. It would be beneficial for you to research and gather information about the specific listed company and its tax department's workload and culture. This will help you gauge the level of busyness and determine if it aligns with your preference for a relatively less busy environment. Additionally, when considering multiple subsidiaries in a listed company, it is important to assess their impact on your workload. Even if the tax department itself may have manageable workload expectations, a higher number of subsidiaries could potentially increase the overall workload due to reporting, compliance, and communication requirements. Therefore, it is crucial to evaluate how the size and number of subsidiaries within the listed company may affect your work-life balance and ability to focus on your ACCA preparation. Ultimately, you should weigh the advantages of working at a listed company and the potential exposure to various subsidiaries against your need for a less demanding work environment for ACCA preparation. It might be helpful to have conversations with professionals working in the tax department of the listed company, if possible, to get their insights and experiences. Such discussions can provide valuable information to make an informed decision that aligns with your career aspirations and personal circumstances.