qualification as getting an invitation to a party.

And three young Bermudian women have done just that recently.

Deanna Harvey, Suzanne Mendonca and Joanne Rebello all passed their Certified Public Accountancy (CPA) examinations, ending their student days as staff accountants and beginning their careers as fully qualified accountants with Ernst & Young.

Mr. Tucker's reference to the party is his way of illustrating what a career in accounting can be like.

"It's like being at a party because it's exciting. In today's fast paced world -- you never know what to expect because you are always meeting interesting and dynamic people, because you always have to be on your toes and, most of all, because it's fun.

Getting your accounting designation is the first move toward building and developing a fulfilling career -- the party is only just the beginning, he said.

As the partner responsible for Human Resources, Mr. Tucker interviewed the three students before they joined the firm and has followed their progress closely.

Deanna recalled: "I felt welcomed as soon as I walked in the door. I had majored in finance at university. I didn't have much of an accounting background, but Ernst & Young were prepared to support me to take some additional classes that would lead into the CPA programme.'' Suzanne, took a different path to Deanna, working for the firm as a summer student while she was at university.

"I was majoring in accounting at university and I wanted to get a feel for what accounting was about and whether it was really for me.

"It was scary at first but then I thought this is something I can do.'' Suzanne was offered a full-time position when she graduated and considered starting the CA course. However, on reflection, she felt that the course was too long and changed to the CPA programme to gain her accountancy qualification.

She was a little anxious about switching but was fully supported in the move.

Toward the end of her degree course in Nova Scotia, Joanne started looking for an accountancy position on the Island and signed on to the firm after a telephone conversation with Mr. Tucker.

Ernst & Young Bermuda managing partner Jan Spiering said the subject of the degree was less important today than in the past.

"It could be a general degree, a business degree or even a philosophy major.

No longer does a student wishing to join an accountancy firm need a straight accountancy degree.

"We don't clone blue-suited accountants. Because we are a large firm, there are many multi-disciplinary aspects to it.'' In his opinion, he continued, what is more important is that the student is flexible, has integrity and is willing to work in a team-based environment.

Mr. Spiering continued: "We have found a lot more Bermudians following the US CPA path as opposed to the CA path. The CA is the UK and Canadian recognised qualification.

"Both qualifications are recognised in Bermuda.'' An important element of the CPA programme requires that anyone studying for the qualification must also have worked for at least two-years with an accounting firm before they get to use the letters CPA after their name.

"The studies and the day-to-day work become mutually supportive,'' Mr. Tucker explained.

"We try to match up the experience we give the students to support the courses they are working toward to become qualified. Each student is teamed with a seasoned professional. They work as part of a team addressing the needs of our clients. This is not a passive role, the students are expected to become full participants. Their opinions and ideas count.'' In the lead-up to sitting the exam, the study course was very intensive. They started in September at Bermuda College. Several weeks later, in November, the students traveled to Atlanta to take their final exams.

There are four main areas of study covered and each requires a separate exam: Accounting and Reporting, which included elements of tax legislation; Financial Accounting; Audit; and Law.

"The exams were tough,'' Joanne remembered.

"There are four exams over two days. The pass mark is 75 percent and to get a distinction you need to get something like 98 percent.'' What of the future for these three young Bermudian accountants? All three expressed a sense of relief at having completed their CPA course successfully. The pressure is still there, but they are now professionals in their own right. As Bermudians, they can see doors opening to a career that could take them across the world.

As one of the big five accountancy firms, Ernst & Young is represented worldwide and the opportunity to work in the US is an attractive element of obtaining the US CPA qualification.

There are opportunities to specialise in particular industry segments.

Perhaps, like Deanna, they can capitalise on their degree background.

Deanna majored in finance at university and is interested in taking her CFA qualification, which could in turn lead her to a career in corporate finance practice.

Suzanne has been working with the local retail and hospitality industry. She also wants to obtain some experience in the international business sector, for instance insurance, as it plays such an important part in the Bermuda economy.

Mr. Spiering also sees two other growth areas for the firm in e-commerce and business services.

"The speed of change means that Bermudian businesses are recognising the need to bring in consultants to help with change. In turn, the staff have to be flexible enough to provide solutions that can support a smooth transition for the client.'' "We have a team of 200 people working here,'' Mr. Tucker said.

"With the broad range of services that we provide, we need marketing professionals, actuaries, tax specialists, business advisers and people with IT backgrounds.

"Being a generalist accountant does not cut anymore. So, we take people from varied backgrounds and tailor specific work experience and on-the-job development.'' Mr. Tucker continued: "We are looking for doers. We are looking for people who have initiative, who have ideas and look for better ways of working. We want to take them beyond just the debits and credits.

"The party for these three young Bermudians has just begun. As their experience grows, they will have a wealth of choice in terms of where they can take their career.''