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Pennsylvania CPAs try out work-and-learn model for young accountants

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Pennsylvania CPAs try out work-and-learn model for young accountants


The Pennsylvania Institute of CPAs is teaming up with universities, accounting firms and other associations to design and launch work-and-learn models that will enable students to continue their college education, begin working in firms or companies, and ultimately pass the CPA exam without compromising the 150-credit-hour requirement. 

During PICPA’s annual meeting in Pittsburgh last month, the institute issued a framework for how it thinks the industry should move forward to address workforce pipeline issues, along with some of the main factors that should be considered. 

PICPA CEO Jennifer Cryder

“In recent months, we’ve done a lot of listening to CPAs across Pennsylvania to understand what they think about talent and pipeline concerns,” said PICPA CEO Jennifer Cryder. “We drafted an issue brief to reflect back what we’ve heard, so we put that in front of our board and council, and they unanimously voted to support it.”

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The plan would not go as far as lowering the 150-hour requirement for qualifying for a CPA license, as the Minnesota Society of CPAs has proposed. Pennsylvania passed a law last year allowing students to sit for the CPA exam after just 120 hours, joining most other states. 

“We were seeing lots of stories of students who are going to college in Pennsylvania, and wanted to pursue the CPA path, but because that was not permitted yet in Pennsylvania, to sit at 120, they would go to a neighboring state, because most of the neighboring states had sit at 120 laws,” said Cryder. “We advocated really hard for that one and did a lot of consensus building. On both sides of the aisle in Pennsylvania, we’re fortunate to have some fabulous CPA legislators that helped get that through. We worked with a really strong bipartisan coalition to make that happen. I’m hearing from students and educators all the time that they’re so thrilled with that change. It went into effect in January of 2023 here in Pennsylvania. The first couple of months of the year, I’ve gotten some really lovely notes, saying, ‘Oh, I’m so glad we can sit at 120 in Pennsylvania now. We don’t have to go to New York, thank goodness.’”

PICPA’s framework acknowledged that any drastic changes to Pennsylvania licensing requirements could threaten the substantial equivalency of Pennsylvania licenses, limit mobility, and expose the licensure model to other threats. The organization advocated for increasing diversity and access to the profession without threatening mobility to better prepare candidates for a career as a CPA. Pathways that meet these requirements include accounting and finance-related, academically rigorous work-and-learn programs.

“As a profession, we have to work quickly and collaboratively to develop an inclusive solution for human capital,” said Cryder. “It’s got to be a long-term strategy. In our discussions, we were keeping trust at the core, because that is foundational to our profession.”

Over the past year, she has been looking at various work-and-learn models across the commonwealth and finding increased flexibility in how students can earn the extra 30 credit hours. 

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“In Pennsylvania, the CPA law is quite flexible in terms of how we can achieve work-and-learn models,” said Cryder. “A lot of my time is spent talking with firm leaders, accounting educators and universities. I’m finding that many of them are eager to innovate around these ideas.”

She is optimistic there will be some pilot programs in the fall in Pennsylvania. Getting credit for an internship is not a new idea and has been common over the years, but the process is now being viewed differently. 

“What’s changed is the level of credits that firms and universities are willing to consider, as we’re trying to solve for how we get those extra 30 credits,” said Cryder. “How do we make them meaningful? I am finding firms and universities are much more willing to consider anywhere from three to 30 credits of either credit for work experience, where the work has academically rigorous learning objectives and gets put on a transcript. Or, if they’re not giving college credit for the actual work itself, I’m hearing a lot of models where perhaps the firm is approaching a student with 120 credit hours differently and saying, ‘OK, you’ve got a bachelor’s in accounting. We’re going to bring you into the firm as full-time staff, and we’re going to support you at a whole different level as you get those 30 credit hours and pursue the CPA credential.’”

That’s a different attitude than in the past. “In the past, the expectation from firms was that candidates would come in CPA ready, having finished the 150,” said Cryder. “What I’m seeing in Pennsylvania is a real shift to saying I’m willing to hire new staff at 120 credit hours, and then make time in your schedule, actually blocking out hypothetically 10 hours a week, let’s just say. We’re actually going to block that out and not schedule you, so that you can complete the coursework you need to get to the 150 and be CPA ready. Firms are recognizing that candidates need that level of support to get there, and they need to be helpful and responsive to that.”

She expects to see more programs launching during the fall semester. “Right now I’m hearing immense interest,” said Cryder. “Maybe it’s not a silver bullet that solves the entire pipeline problem, but here’s a really practical solution that does not threaten mobility and substantial equivalency where we can make a real impact now. We don’t have a very long runway to make an impact on this problem. We will see some pilots in the fall, I think, so from those pilots, we’ll see what outcomes they drive: how’s the experience for the university, for the student and for the firm.”

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Pennsylvania

Books and coffee? Both shine at Pressed in Erie, Pennsylvania

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Books and coffee? Both shine at Pressed in Erie, Pennsylvania


Independent bookstores are the heartbeats of their communities. They provide culture and community, generate local jobs and sales tax revenue, promote literacy and education, champion and center diverse and new authors, connect readers to books in a personal and authentic way, and actively support the right to read and access to books in their communities.

Each week we profile an independent bookstore, sharing what makes each one special and getting their expert and unique book recommendations.

This week we have Pressed in Erie, Pennsylvania!

What’s your store’s story?

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Founded in Erie, Pennsylvania in 2018, our goal is to encourage others to step away from their device and enjoy the feel, smell, and look of a book, paired with a comforting coffee. We love it when customers take their time checking out what’s new (or old!), and have a lovely time reconnecting with their senses as they explore the books and gifts in our shop.

What makes your independent bookstore unique?

Customers love the vibe in our store. It’s modern and upbeat, but with good old-fashioned books in the spotlight! They’re encouraged to take their coffee or warm drink (from our full-service coffee shop) and explore. 

We’re known for a curated but wide variety of reading genres, along with fun literary gifts (staff take real pleasure in hearing customers laugh out loud as they peruse the store), as well as our large kids’ area, with our famous reading tree. We’re proud to do our part to make Erie a vibrant and interesting city, something more than just a cluster of big-box stores.

What’s your favorite section in your store?

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My favorite section is the front, where all the best displays are and where we greet our customers. But a close second is the kids’ room — the reading tree and the moss-covered cobblestone look of the carpet are so inviting!

Why is shopping at local, independent bookstores important?

People vote for what they want in their community with their dollars. If they like having indie bookstores in their town, they simply must spend money there. Spending money elsewhere is exactly like submitting a vote for the indie to close. As long as people understand what they’re doing when they choose not to shop local, I have no problem with it. But if people want that local shop to stay, because it adds value and personality to their town and because they enjoy shopping there, they have to be okay with spending a few extra dollars on a book there. That’s the bottom line. 

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Check out these books recommended from Pressed owner, Tracey Bowes:

  • “Z: A Novel of Zelda Fitzgerald” by Therese Anne Fowler. It’s a page turner, well-written, entertaining and informative, and often hasn’t yet been read. 
  • “We Should All Be Feminists” by Chimamanda Ngozi Adichie
  • “The Women” by Kristin Hannah
  • “The Fury” by Alex Michaelides



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Criminal charges for climate pollution? Some argue a Pa. law would apply

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Criminal charges for climate pollution? Some argue a Pa. law would apply


While Braman agrees it would be difficult to take on as a prosecutor, he said that could change as more young people move into positions of influence.

“As the catastrophes escalate and as young people who face their entire future in an environment dominated by increasing climate harms, [and] start to join the jury pool, start to become prosecutors, start to become judges and start to become shareholders, I think that the writing’s on the wall,” Braman said, “and I hope that everybody, including everyone inside fossil fuel companies, starts to pay attention to that.”

But Weber said prosecutors would still have to convince a judge or jury to convict beyond a reasonable doubt.

Fossil fuel companies have permits to conduct their business, essentially government permission to do what they are doing, another way for the company to defend itself in court.

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If the companies are charged and convicted of risking or causing a catastrophe, the fines are in the range of $15,000 to $25,000 per count, Weber said.

“Is that going to deter a multimillion dollar company? Is that going to interfere with the operation of their business and the money that they’re making? I don’t think so,” Weber said. “I mean, did Energy Transfer go out of business by that criminal prosecution?”

“Maybe you put the CEO in jail,” Weber said. “And do you think that the other fossil fuel companies are going to say, ‘That guy went to jail, so we shouldn’t do what we’re doing anymore’? No, they’re going to do what drug dealers do. Drug dealers say, ‘Well, that guy got caught for drug dealing because he’s stupid. We’re not stupid.’”

 ‘Win by losing’

Environmental attorney Rich Raiders said there are a lot of questions with the strategy, but says the article does serve an important purpose.

“The idea behind these articles isn’t necessarily to come to an answer, but to get people to start thinking about how to address a question. And in that respect, it does that and it does it well,” Raiders said.

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Raiders represented homeowners who sued Energy Transfer over the Mariner East pipeline construction. He said a case like this would be a battle of the experts, but there are fundamental questions the article does not address about whether the charges would stick.

“What do you have to show responsible for climate change to meet the definition of a catastrophe?” Raiders said. “What is that level of threshold that you have to show before you can write a complaint that actually can survive objections? And how do you prove that it was the fossil fuel emissions caused by the marketing aspects of these companies to get you far enough that you can meet this definition? We don’t know.”

Raiders said the goal of this type of prosecution could be to get a large settlement, similar to what happened with the tobacco companies settlement or a previously proposed Sackler family settlement over opioids.

In that case, it makes sense to bring a case where you “win by losing.”

“And maybe that’s what a case like this does. It’s not necessarily to win the case, but it’s to move the needle,” Raiders said.

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For example, he said it could get the legislature to take action. But it also requires someone willing to lose.

“I think this is an interesting discussion in the long term for how to get people to think about the problem,” Raiders said. “And as a thought piece it does have some merit. But will you see something like that filed in the next 12 months? No, not anytime soon.”

Braman, one of the co-authors of the piece, is more optimistic.

“We desperately need some kind of solution that will allow the public to hold these massive corporate criminal actors accountable and have them really address the harms that they’re generating,” he said.

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Cash reward offered for information leading to Pennsylvania cold case homicide resolution

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Cash reward offered for information leading to Pennsylvania cold case homicide resolution


LEBANON COUNTY, Pa. (WHTM) — A cash reward is being offered for anyone who has information surrounding a 2021 cold case homicide in Lebanon County.

The $2,000 reward is for anyone who has information that can solve the case of the death of 35-year-old Zachary Lauderman, according to State Police.

Lauderman was found dead with two gunshot wounds to his head in his home, located along Ulsh lane in Bethel Township Sept. 10 just before 3 p.m., according to Troopers.

Anyone who knows something is asked to contact PSP Tips at 1-800-4PA-TIPS (8477), or they can go online to submit a tip by clicking here.

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