Utilizing one-stage stochastic frontier analysis (SFA) to measure the production technical efficiency of human capital management, we attempt to explore the association between the compensation and firm efficiency in terms of gender and hierarchy in audit firm. A total of 180 observations in Taiwan provide pooling data for the period from 1998-2000 and 2002-2005. The empirical results suggest that increasing the difference in pay between male and female in partner level, shortening pay gaps between male and female within professional hierarchy, and widening competition effect for professional members pursuing the pay gap between professional position and certified public accountant are more contributory to the production technical efficiency of partnership CPA firms. Both gender and hierarchical differences matter in the relationship between the compensation and CPA firm efficiency.