ABSTRACT

The certified public account (CPA) credential is a mark of professionalism signifying that the holder has met the education, examination, and experience requirements. Like physicians and attorneys, public accountants offer their services to the public for a fee. In contrast, accountants employed by a firm, such as IBM, engage in private accounting. The focus of this article is on the progress women have made over time in attaining the CPA credential and in moving into upper level positions within public accounting.