There has been considerable research on mentoring. In part, this research has shown that mentoring benefits both individuals and firms. Research has also shown that barriers to mentoring relationships exist which inhibit formation of mentoring relationships. However, prior mentoring research has been conducted in the United States. Since public accountants work internationally, and countries differ in terms of their values, organizational structures, and work environments, findings on mentoring in the U.S. may not apply to other countries. This paper reports the results of an exploratory study on mentoring among public accountants in Russia. This study examines the incidence of mentoring, the perceived importance of mentoring, and the perceived barriers to forming mentoring relationships for a small number of Russians working in international accounting firms. A matched sample of public accountants from the United States is used as a comparison group. Although the Russians indicated that having a mentor is important in career advancement, those surveyed had a much lower incidence of mentoring than has been found in U.S. based studies. The Russians rated most barriers to mentoring similarly to ratings by their U.S. counterparts. The results from this study suggest that public accounting firms in Russia are utilizing mentoring as a tool for training and developing professionals at a low level. It also suggests that Russian professionals may be receptive to mentoring in acquiring the significant new skills and values needed in a market economy.