I have thought about both audit and tax, would you say one is easier than the other or is it personal preference?

Tax is way cooler.

From a recruitment perspective, all roles have difficulty and challenge, it matters more which you feel more passionate about!

I am a Tax Partner so would say that of course. Tax is perhaps more varied whilst audit gives you more insight into how a business runs and may prepare you more for going into industry.

Okay, thank you. I have done tax work in my last 2 years of studying but audit only just came up this year. Have enjoyed both however not sure which one I enjoy more or feel more passionate about.

Is is important for have studied Advance taxation in ACCA to be in leadership positions in Tax?

It could be useful, however it's important to be technically competent for the role, and this often comes more from experience!