The accounting profession in 1930 was predominantly a male workforce. By 1990, the gender composition of accounting had changed dramatically. Women, who in 1930 had represented only 10 per cent of the accounting workforce, now represented over 50 per cent of the workforce and earned 53 per cent of the accounting degrees. Increases in the aggregate workforce were not accompanied by subsequent proportional increases in participation at the upper-management levels of accounting firms. Thus, what occurred was a stratified regenderization of the aggregate workforce rather than an overall regenderization of the accounting profession. This paper delineates the historical, cultural, legal, economic and educational forces that led to this changing genderization.