Help wanted! Rewards: experience, diversity and fun; The appeal of the intership in small -- to medium-size accounting firms.

• Author: Cytron, Scott H.

Molly King is a busy woman. As a fifth-year accounting student set to graduate in June from The Ohio State University in Columbus, she lives the life of most students: a hectic schedule, lack of sleep, too many commitments, and the desire to leave school behind to pursue the "real" world.

There's one twist however, that differentiates her from most of her peers -- she already is in the "real" world as an accounting intern, with the favorable promise of a permanent position beginning in September as a staff tax accountant with GBQ Partners, LLC in Columbus.

Hundreds of miles away in New York City among the honking horns and numbered avenues, David Wong, an undergraduate at New York University, is hurrying to one of his classes. As another student ready to graduate in spring 2003, David's connection with Molly isn't circumstance; he also interned at GBQ, and in fact, spent the last two summers at the firm, while looking forward to a third stint in summer 2003. As he winds up his studies, he already is enrolled for the fall as a student in the master's of taxation program at Ohio State.

David's and Molly's stories certainly aren't unique to the accounting profession, but what is different is their desire to intern in a small- to medium-size firm instead of one of the Big Four, a regional firm, or one of the consolidators with offices across the country. It's no secret that interns vie for coveted positions with large firms, but in an age when interning with one of the Big Eight was practically the only choice just a few years ago, there may be something more to be gained for both firm and intern within the smaller-size environment. GBQ, for example, is an 85-person firm that looks on its internship program as a way to test the waters.

"Bringing interns into the firm for a 10-12 week period allows you to get a flavor for an individual's talent without making a formal commitment," says Mark B. La Place, CPA, GBQ's director of tax resources. "While the trial period to evaluate the potential hire is huge for the firm, the students' perspective is somewhat different; they get a real jump-start on their peer group. Students have an opportunity to come in on a part-time basis and shine, while eliminating some of the other competitive aspects of just building resumes and starting to look for work."

GBQ's Human Resource Manager, Cheryl Hooker, spearheads the on-campus interview process, along with a few partners. She said they look for three things when meeting with students:

* Technical Knowledge -- Can the prospective intern do the work that will be required of them?

* Campus/Community Involvement -- Is the prospective intern involved with Beta Alpha Psi...