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I interned and have worked full time for a year in public accounting as my professional work experience, and also had a retail management job on campus during undergrad. Northwestern asks for a letter of recommendation from "someone who can evaluate your professional work-related performance (current or former supervisor, clients or co-worker)." My only concern is that if I ask for a LOR from someone currently at my public accounting firm, I could lose my job, be given unfavorable ratings, lose my client work, etc. if they know I am considering leaving.

Am I okay asking for a letter from a past coworker at the same level with me (he now works for another firm) or do I really need to bite the bullet and ask a manager?

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If the app isn't clear, I'd call and ask NU what they think. Why throw it up to public opinion when you can get a correct answer from the school a/b how much they care?

Current NU student - I had 2 years FT WE but both my LORs were from professors. I don't think it's a hard and fast rule.