This study examined the performance of 49 accountants on the Group Embedded Figures Test and the Figural Intersections Test and used the two sets of scores to measure not only the accountants' field dependence-independence but also whether they may be mobile or fixed. This combination of test scores led to dividing accountants into one of four cognitive subtypes (field-independent scorers, both fixed and mobile, and field-dependent scorers, both fixed and mobile). The implications of mobility-fixity for accountants are discussed.