EXECUTIVE SUMMARY

* MANY CPA FIRM STAFF MEMBERS AND SOLE practitioners as well as chief executives use home offices in their professional work. CPAs can apply some principles of feng shui--which uses placement design to achieve harmony, health and prosperity--to make a workplace more pleasant and efficient.

* PRACTITIONERS WHO WANT TO IMPROVE an office, whether at home or elsewhere, should follow some simple principles. One is to keep desk and drawers, cabinet tops, ledges and tabletops as clutter-free as possible. Stay on top of the situation by filing daily, purging weekly and doing a major cleanup twice a year.

* CPAs WHO SPEND MANY HOURS A DAY on the computer will experience less eyestrain if they have warm lighting rather than overhead fluorescent. Too little light can depress productivity while too much can cause glare and headaches. A table or standing lamp with a full-spectrum bulb helps in a work area.

* PRACTITIONERS DON'T HAVE TO TAKE feng shui literally to benefit from incorporating some of its easy-to-implement ideas into an office, at home or elsewhere. A tidy environment, pleasant sounds, attractive touches such as mirrors and plants, balanced light and healthy air flow all contribute to well-being and success.

Can CPAs boost success by fostering harmony and balance in the workplace? According to the principles of feng shui, you can. Half art, half mysticism, feng shui--Chinese for "wind" and "water" and pronounced fung shway--is the ancient practice of placement design to achieve harmony with the environment and a salutary effect on health and prosperity. Feng shui holds that arranging certain elements according to traditional guidelines can influence outcomes in all areas of life. It has become a popular way to improve the ambience of a home, and entrepreneurs are turning to it to reduce stress and enhance business possibilities. Reports say real estate mogul Donald Trump's buildings incorporate feng shui, Virgin Atlantic Airways founder Sir Richard Branson uses it and Texas First National Bank and Mutual of New York apply it in their offices. You may even have feng shui consultants among your business clients.

Will increased productivity and success inevitably follow if you arrange your work environment just so? You won't know unless you try it. Here are some very basic, easy-to-implement feng shui tips CPAs can use to make an office more pleasant and efficient, at home or elsewhere.