HELP WANTEDAt the risk of repeating ourselves, we'll note that CPA firms are having a tough time finding good staff. The American Institute of CPAs is on the case, and put out a white paper on the subject. Among their suggestions:

* Go to school. Having college interns is good, but you should also develop a relationship with a local university, volunteering to speak on careers in accounting or on technical issues, to show off your firm.

* Get them while they're young. Firms are hiring interns earlier in their college career then ever - some as early as freshman year. If you don't grab them, someone else will.

* Get them while they're old. Keep in touch with your alumni and ex-staff. They know your firm, so rehiring them involves less training.

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