Pivotal: as the scale tips toward a female majority in the profession, change is inevitable.

The numbers don't lie. Over the past 35 years, the ranks of female CPAs in the nation has jumped from 2,000 to more than 100,000, and there are more to come. Nationwide, more than 50 percent of the new accounting graduates are women, and, in California, 60 percent of new licensees are women.

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Fueling the trend is a combination of factors that includes a growing market and expanding job opportunities for accountants; job security; and growing career advancement opportunities that has seen an increase of women in partner positions from 12 percent in 1993 to 19 percent in 2005.

"Whether she wants to work in public accounting, perform accounting work in private industry or even start a new business, an accounting background provides a strong foundation for career success," says Wendy Richards, CPA, director of consulting services for Arxis Technology Inc. in Huntington Beach.

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The trend also feeds on itself: as women advance in the profession they become role models for other women to become CPAs.

"I think that there has been an increase of professional and executive women in every profession, and as women see role models in these positions they are more likely to emulate them," says Marie Ebersbacher, CPA, director of CBIZ and a shareholder in Mayer Hoffman McCann PC in Southern Caliofornia. "Many women enjoy the recruiting aspect of our jobs, and I think that is encouraging to women who may be considering accounting but who may have the impression it is male-dominated."

Still, several factors remain to be addressed--by individuals and companies--for women to further succeed and advance in the profession.

Recently, the AICPA Work Life and Women's Initiative Executive Committee conducted focus groups to assess just how far the profession has come--and how far it has yet to go. The results are comprised in the committee's report, "A Decade of Changes in the Accounting Profession: Workforce Trends and Human Capital Practices."

GLASS CEILINGS: SHATTERED OR JUST CRACKED?

"My opinion is that the glass ceiling has been shattered for the profession as a whole, though many firms are resistant to change," says CalCPA Los Angeles Chapter President Violeta Cristobal, CPA, owner and partner of Cristobal and Company in Los Angeles. 'As companies begin offering more flexibility, women are becoming partners in their firms and CFOs of their companies. Compensation packages are strong, as are opportunities for education, career advancement, networking and professional growth. However, there are some obstacles that still exist within firms resistant to change."

"The glass ceiling, in my opinion, is shattered," says Carolina Camacho, CPA, who owns and operates her own firm in Garden Grove and offers a different perspective. "Women have become more competitive and more determined to be successful at the top by acquiring the necessary knowledge and skills to be successful in the profession. Women have a choice to become a partner in a firm, a manager or an entrepreneur."

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One participant from the AICPA's focus group, however, was not as confident as Camacho that the obstacles had been removed. She explained that some cultures provide opportunities for women to rise in their organizations if they work hard and put in the requisite time and meet the expectations.

If a female CPA requires flexibility to execute this model, though, barriers to her success continue to exist.

Ching Fong, CPA, a senior tax analyst for Gilead in Foster City, believes one of the reasons for the persistence of a glass ceiling is the fact that women tend to be more family oriented and when faced with a choice between family and career, "many times they would set family as their highest priority and give up the opportunities in their jobs."

Jennifer Zeigler, CPA, a director at Hemming Morse Inc. in Los Angeles, agrees with Fong and says the glass ceiling is "definitely just cracked. I think the perception is that one is not committed to their career if they are trying to find balance, hence many women, like me, tend to not mention kids because instantly you are labeled and one may think you have other commitments and will not be able to meet the deadlines," she says.

WORK-LIFE BALANCE

According to the AICPA focus group, there are senior leaders who do not yet understand women's retention and advancement issues, specifically work-life balance.

"I work in litigation, which is deadline driven and sometimes requires long hours, but I balance that with working from home occasionally, and inviting my husband to join me when I travel for training," says Ebersbacher. "It has to be a give and take with women and their employers: both will have to make sacrifices at times, but ultimately they both benefit from the relationship. Early in my career I encountered some very small-minded people who had their own ideas of women in the workplace, but I moved on. The key is not to let one experience keep you from doing your best when you are given the next opportunity."

The conflict Ebersbacher encountered early in her career can, in turn, make partnership or senior leadership positions not attractive to some women down the road. The workload requirements, risk involvement and added leadership requirements may be seen as an additional challenge for flexibility or work-life balance, discouraging women or the younger generation from seeking these positions. However, this too can be overcome with the right mindset.

"The partners of one of the CPA firms that I worked for were exclusively men," says Cristobal. "As a female in a predominately male profession, and as an Asian (Filipino), I was among the minority. There were obstacles at that time, but I could see past them.

"I'll never forget my 16-year-old son's sincere concern that no matter how hard I worked in this business, I would never become a partner in a firm," she recalls. "It wasn't long before I showed him otherwise. By example, I was able to teach my son that with talent, skills and hard work, obstacles can be conquered. My marketing skills brought many clients to that firm, and I was offered a small percentage of partnership. In the end, I declined the offer and started my own practice, surrounding myself with talented, hard-working women, who will eventually become my partners."

In a climate of strong competition and high client expectations, the need to know who will answer the client if the primary client contact is on a flexible work schedule is a concern. The current model of a primary client contact may need to shift to a team model to facilitate both the needs of the client and the employee. Focus group participants mentioned that clients also are struggling with work-life balance and flexibility issues with their employees, creating a perfect time to re-educate clients and set new expectations.

"Women should focus on the reality that success by each of us results in a larger pie--not someone losing their piece," says Ebersbacher. "We need women to see that fostering a positive environment benefits all of us."

WHAT'S WORKED

Several formal and informal programs were identified by the focus group as significant initiatives that have supported women's career advancement:

* Flexible work arrangements based on the individual. This may be a part-time/prime-time schedule or simply flexibility with hours and location for full-time staff.

* Partnership options. Part-time, flexible work arrangements are included as a positive path to partnership. This requires adjustments to billable hours and compensation.

* Women's initiatives becoming part of an organization's strategic business plan"

* Training on diversity, team development, leadership styles and executive development programs.

* Project teams versus a primary client contact. This allows for client responsiveness while still respecting the employee needs for flexibility and work-life balance.

"Off-ramp" considerations. Keeping employees connected to the organization while they are on family leave. This includes CPE training and access to e-mail and inter-office communications.

* Technology investments. Companies providing Blackberries, laptops and cell phones to support flexible work options like telecommuting.

* Mentoring program. The organization supports and encourages mentoring relationships for all members of the organization, from new associates to senior partners.

Mentoring also cropped up repeatedly in the responses California CPA received from CalCPA members. Ebersbacher's firm, for example, has started CBIZ Women's Advantage, a national program to help women who are interested in learning how to network, build professional skills and advance in their careers.

"Yes, much networking is still done on the golf course," says Ebersbacher. "But there are many opportunities within charity groups, professional groups and simply inviting prospects and clients to lunch or dinner. Every employer should have programs like ours so women who choose to can reach out. A mentor can mean all the difference in someone's career. I know it has in mine."

THE FUTURE

With strides being made--and others still to be taken--employers and employees have work ahead of them.

"Many employers are aware of the common obstacles being faced by female CPAs, however, not all employers are proactively taking actions to resolve the problems," says Fong.