Nine percent of executives polled plan to add staff, and 4 percent anticipate reductions in personnel. Eighty-six percent of respondents foresee no change in staff levels.

The national poll includes responses from 1,400 CFOs from a stratified random sample of U.S. companies with 20 or more employees.

"While still conservative, the hiring outlook is stronger than it was one year ago," said Max Messmer, chairman and CEO of Robert Half International. "In addition to seeking accounting and finance staff to assist with internal audit and corporate governance requirements, companies are also looking for professionals to support future business expansion."

Sixty-five percent of executives who plan to hire during the first three months of 2005 cited business growth as the primary driver, up seven points from the fourth-quarter 2004 survey.

Messmer added, "As the need for skilled accounting professionals continues to grow, companies are beginning to place more emphasis on recruiting top candidates, particularly for in-demand specialties such as internal audit and financial analysis."

Analysis by industry shows that financial hiring within the wholesale sector should outpace all other industries. Fourteen percent of executives polled expect to add personnel, and none forecast declines in staff levels.

CFOs in the transportation industry also project higher than average financial hiring activity -- a net eight percent plan to increase personnel. In the finance, insurance and real estate sector, a net seven percent of financial executives plan to add staff.

By region, CFOs in the West South Central region (Arkansas, Louisiana, Oklahoma and Texas) forecast the greatest hiring activity during the first quarter, with a net nine percent planning to add full-time accounting and finance employees. Twelve percent of executives from this region of the United States expect to hire, and three percent anticipate personnel cutbacks.

"Both publicly traded and private companies in the West South Central states report demand for professionals with CPA designations and public accounting experience," Messmer said. "Demand is especially strong in the energy and healthcare sectors."