Working Mother Magazine has announced the 2003 Best Companies for Working Mothers. The accounting industry is not listed in the top ten, but Accenture, E & Y, Deloitte & Touche LLP, KPMG LLP and PricewaterhouseCoopers all made the Top 100 list. Finance and drug firms lead the top ten list of Working Mother's 2003 survey.

This year, Working Mother gave particular weight to three issues: flexible scheduling, advancement of women and child-care options. All the companies in the top 100 list offer flextime. That compares with 55% nationwide, according to the 2003 benefits survey conducted by the Society for Human Resource Management.

Seventeen companies made their debut on the top 100 list this year. These included Harvard University, Lego Systems, Microsoft, Sallie Mae, UBS Investment Bank and Accenture.

The top ten companies are listed below.

• Abbott Laboratories

• Booz Allen Hamilton

• Bristol-Myers Squibb Company

• Eli Lilly and Company

• Fannie Mae
• General Mills

• IBM Corporation

• Prudential Financial Inc.

• S.C. Johnson & Son, Inc.

• Wachovia Corporation

For the complete list, visit Working Mother online.