Shabbos Bulletin Parshas Acharei Mos/Kedoshim 5778

Women are technically exempt from the mitzvah of k’ri’as sh’ma. But since reciting sh’ma is tied to accepting ohl malchus shamayim, a woman should recite at least the first 2 lines (sh’ma and baruch shem); it is preferable for her to recite the entire first paragraph; and praiseworthy to recite the entire sh’ma (3 paragraphs).