The evidence also suggests that the international accounting firms are still not family friendly with 12 mothers or 6.6% of employees and 38 fathers or 20.7% of employees. Overwhelmingly, two-thirds or more of employees in this study are not parents. This result of an apparently family unfriendly workplace is supported by the AICPA survey on work and family (2000) where only 6% of accounting firms had a formal policy allowing for flexible work options associated with birth of a child and stay on partner track.