Professional membershipisacriticalrequirementforemploymentinaccountingfirms,yetlittleresearch hasinvestigatedtheinfluenceofprofessionalmembershiponpromotion.Professionalmem-bership requires continuing professional development (CPD) and training each year to ensure accountants’ skills and expertise are not only maintained but enhanced. If account-ing firms are not discriminatory in promotion practices, male and female accountants with a similar number of years in the accounting profession and CPD therefore, should be at the higher levels of management. The following hypothesis examines whether the influence of professional membership might reduce discrimination particularly against women with children in the multinational accounting firms.