The current skills shortages are making more firms willing to employ part time workers. This is great news for highly skilled accountants as it means that they can have greater flexibility in their working lives.

10% of current workers at KPMG are part time and this number is only expected to increase.

As 50% of KPMG's graduates are women, and the training they receive is costly the firm hopes that this new flexibility will help to retain these people.

After placing its first advertisement for part time workers last year the firm was surprised to receive more than 300 applicants.

A problem however, that firms offering this new flexibility must consider is whether their clients agree to the change. They must be able to guarantee that there will not be a drop off in the quality of work being completed. To help ensure that this occurs job sharing arrangements can be made.

It must also be made mention that not all departments within accounting firms are suited to this change and this must be taken into account by accounting firms.

Also not all employers are suited to part time work as they must be highly organised in order to meet deadlines and not end up working full time hours and only getting paid part time.

In the end whether accountants work full time or part time is a minor issue it is the skills that are the key thing.

(BRW, July 20-26, p64)