How do I write a cover letter when I am overqualified for the job?

Explain why you want this particular role and show you will stay and be satisfied in it. The employer's worries are usually that you will be bored, expect more pay, or leave as soon as something better appears. Address those worries with honest, specific reasons.

Possible reasons:

• You want better work-life balance or less travel.
• You are moving into a new field and accept starting lower.
• You enjoy hands-on work more than management.
• You are relocating and want to build a base.

Example: "After ten years managing teams, I want to return to hands-on accounting work, which is the part of my job I have always enjoyed most."

Also show how your extra experience benefits them: faster onboarding, mentoring juniors, or reliability. Do not talk down the role or suggest it is a temporary stop.