Similar to the Purple Rose of Chicago, our tipster informs us that Mickey G's needs seniors/supervisors badly:
CPA policyIn 2010 a change was made to the CPA policy requiring the completion of two parts of the CPA exam before an associate could be promoted to senior associate. Going forward, we have decided to eliminate this requirement, and associates may be promoted to senior associate regardless of the number of parts passed. We will still encourage our partners and career advisers to coach and support employee effort to pass these parts of the exam long before their third or fourth busy season. The CPA bonus will remain in place to help incent people to pass these exams early in their careers.
The operative words here being "long before." It's probably for the best anyway. Requiring professionals to simply pass two sections seems like a pretty flimsy policy. Discuss as you see fit.
UPDATE: Through a McGladrey spokesperson, we learned that the change was "made considering feedback from employees and lines of business." Additionally, McGladrey's supervisor position is "a unique approach that we offer to reward and incentivize employees on the path to manager," and "[emphasizing] passing all four parts at this milestone rather than at senior is part of this incentive."