In recent years, professionals in public accounting, women have it acquired a growing interest in access to positions of leadership and decision making in organizations, whether these public or private, for this reason, this document presents a statistical analysis of the participation of women in the main bodies of both national and international accounting regulation, and a description of the qualities of women and the difficulties of access charges involving a high level of leadership is also performed, with the aim of highlighting the style of female leadership to stop underestimating women and recognize that they have potential and capabilities to play in pertinently any charges involving high levels of leadership and decision-making and thereby satisfy the current needs organizations.