Accounting Today Top100Firms2014

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Bank of America Practice Solutions

CCH a part of Wolters Kluwer

CPA2Biz Inc

CPAmerica International

PKF North America

SurePayroll

Thomson Reuters

2014 TOP 100 FIRMS







overview

4

Things are looking pretty good for

this yearrsquos Top 100 Firms and Re-

gional Leaders

There mdash we said it Things are

looking pretty good Not perfect but pretty

good They face some issues sure (wersquoll get

into those later) but for the most part and

by most of the measures we include in this

report things are looking up and moving

in the right direction

First off this year marks the third

year of positive overall growth for the

T100 since the miserable low points

of 2009 and 2010 when their revenues

actually shrank That growth has been

relatively consistent around the 8 per-

cent mark (this yearrsquos is 781 percent)

and has also been relatively evenly

distributed among the three tiers into

which we divide the Top 100

And thatrsquos where we find the first

of the statistics that make us think that

maybe things are just a little bit better

than OK In the top tier of the Top 100

we still have the six firms with revenuesof over $1 billion But in the second tier

of firms with between $100 million and

$1 billion we have 25 firms mdash three

more than last year (See Databank

page 5 ) Yes mergers and acquisitions

and inflation played a role in growing that

number but so did the natural expansion

of strong firms And while that only left

69 firms for the third tier with less than

$100 million our Firms to Watch list of up-

and-comers who are hovering just below

the Top 100 matched last yearrsquos record 35members even as we continued to leave

out those that were eligible by revenue but

didnrsquot show growth in 2013 (See Firms to

Watch page 6 )

Therersquos more While roughly the same

number of T100 Firms reported flat or

declining revenues for this yearrsquos report

as for last yearrsquos (10 in 2013 versus 11 in

2012) the number that grew by more than

20 percent jumped to 10 from six the year

before and the number that grew by more

than 10 percent was a whopping 37 versus

27 in the prior year

Among our Regional Leaders too

there were higher rates of growth with

three regions posting double-digit per-

centage gains against none in our report

last year At the same time though we

should note that there was at least one

outlier on the other side with growth that

slowed in 2013 mdash though it didnrsquot decline

(See Regional Leaders page 20 )

Thatrsquos the kind of thing we mean when

we say ldquopretty goodrdquo mdash a fair number oftrends look positive and then just when

yoursquore starting to feel a little too positive

another less happy trend will come along

and bring you back to earth

Last year it was the difficulty of scrap-

ing out growth in a highly competitive

environment And while our T100 and

Regional Leader firms are still pursuing

growth in all sorts of niches and with all

sorts of clients (see Niches and Clients page

10 ) the main trend thatrsquos keeping T100

Firm leaders up at night this year is the

ldquoWar for Talentrdquo mdash the intense difficulty

many are experiencing in finding and re-

taining qualified staff

While itrsquos true that the number of

T100 Firms reporting flat or declining staff

numbers was down to 14 from 19 last

year thatrsquos likely only because firms

have been stepping up their efforts

mdash hiring recruiting directors offering

hiring incentives developing learn-

ing and training offerings and gen-

erally going way out of their way to

get and keep the staff theyrsquoll need

to succeed going forward (See Firm

Strategiesrdquopage 8)

MOVERS AND SHAKERS

While there were no major shake-ups

on the lines of the CohnReznick merger

in the T100 list this year there were lots

of small moves and MampA definitelyplayed its role

Long-time Top 100 fixtures Al-

pern Rosenthal and Holtz Rubenstein

Reminick both left the list merging

into BDO USA and Baker Tilly Virchow

Krause respectively Many other firms got

a boost from MampA this year including Con-

necticutrsquos BlumShapiro which jumped 11

spots on the list and Ohiorsquos Hill Barth amp

King which jumped a whopping 22 spots

Only Pennsylvaniarsquos Reinsel Kuntz Lesher

managed a double-digit move up 11 posi-tions from last year

Thatrsquos not counting the spectacular

entrance of Ohio-based Skoda Minotti to

the Top 100 at No 80 with the highest

growth rate of any firm on the list (and

itrsquos worth noting a much higher growth

rate than any firm on last yearrsquos list) Also

Third timersquos the charmB Y D A N I E L H O O D

lsquo10

lsquo08 lsquo12lsquo02 lsquo04 lsquo062000

-5

0

5

10

15

20

25

30

lsquo94 lsquo96 lsquo98

Compiled from individual firm resultsas reported at yearrsquos end includes some estimates

Cautiously optimisticRevenue growth of the Top 100 Firms in percent

See OVERVIEW on

6



databank

5

Leaders in AampARanked by revenue

Rev share Fee

Top 6 firms ($ mn) split1 PwC 41 452681

2 Deloitte 31 430714

3 Ernst amp Young 37 336700

4 KPMG 37 227180

5 McGladrey 42 57086

6 Grant Thornton 42 54719

Firms over $100 mn

1 BDO 60 40980

2 CohnReznick 52 26416

3 CliftonLarsonAllen 41 23106

4 BKD 49 20502

5 Crowe Horwath 28 18609

Firms under $100 mn

1 OrsquoConnor Davies 65 64682 Marks Paneth 63 6174

3 Kearney amp Co 72 5590

4 Novogradac amp Co 59 5456

5 Friedman 60 4350

Leaders in TaxRanked by revenue

Rev share Fee




4 KPMG 27 165780



Firms over $100 mn

1 BDO 30 20490



4 CBIZ MHM 35 16748

5 Moss Adams 38 15314

Firms under $100 mn

1 Holthouse Carlin amp Van Trigt 76 66062 Anchin Block amp Anchin 43 3999

3 Frank Rimerman + Co 62 3850

4 MBAF CPAs 44 3674

5 WithumSmith+Brown 37 3588

Leaders in MASRanked by revenue

Rev share Fee

Top 6 firms ($ mn) split1 Deloitte 46 639124

2 PwC 31 342271


4 KPMG 36 221040



Firms over $100 mn


2 CBIZ MHM 35 16748

3 Plante Moran 33 13574

4 Baker Tilly Virchow Krause 30 9039

5 Dixon Hughes Goodman 29 8990

Firms under $100 mn

1 Sikich 51 49472 Horne 45 3032

3 Watkins Meegan 56 2744

4 SCampH Group Inc 40 2304


2014 TOP 100 FIRMS DATABANK

Overview Top 6 Firms over Firms under Total Top

firms chg $100 mn chg $100 mn chg 100 Firms chg

Revenue (in $mn) $4284442 790 $726792 677 $382178 888 $5393412 781

Partners 11127 278 4077 419 2221 325 17425 317Professionals 128367 641 26865 1360 14694 848 169926 752

Total employees 168788 525 37667 652 20796 705 227251 547

Rev share Rev share Rev share Rev share

Fee split (in $mn) of rev (in $mn) of rev (in $mn) of rev (in $mn) of rev

Audit amp Attest $1559391 3640 $312296 4297 $145430 3805 $2017117 3740

Tax $1084999 2532 $239936 3301 $128111 3352 $1453046 2694

MAS (consulting) $1505515 3514 $138706 1908 $50367 1318 $1694588 3142

Other $134537 314 $35854 493 $58270 1525 $228661 424

Notes Some figures may not correspond due to rounding

Pacesetters in growthRanked by chg

Revenue Firms over $100 mn ($mn) chg

1 Carr Riggs amp Ingram 16131 4489

2 Marcum 35010 2708


4 Moss Adams 40300 1715


Revenue Firms under $100 mn ($mn) chg

1 Skoda Minotti amp Co 4001 4325

2 Hill Barth amp King 4930 3927

3 BlumShapiro 6130 2824

4 Sikich 9700 2696

5 The Bonadio Group 6629 2231

Revenue Overall Top 100 Firms ($mn) chg



3 Hill Barth amp Kingrdquo 4930 3927


5 Marcum 35010 2708

6 Sikich 9700 2696

7Plante Moran 41132 24278 The Bonadio Group 6629 2231

9 Reinsel Kuntz Lesher 4521 2183

10 Frazier amp Deeter 5300 2018

11 Whitley Penn 5871 1984

12 OrsquoConnor Davies 9950 1888

13 Kaufman Rossin Group 6320 1857

14 Holthouse Carlin amp Van Trigt 8692 1724

15 Moss Adams 40300 1715

16 Clark Schaefer Hackett 5233 1673

17 Doeren Mayhew 5320 1667

18 Prager Metis 3599 1659

19 Honkamp Krueger amp Co 4370 1647


21 Montgomery Coscia Greilich 3354 1614

22 Rehmann 10400 1504

23 Citrin Cooperman amp Co 14300 1440

24 Frank Rimerman + Co 6210 139925 SSampG 9000 1392

26 Weaver 8340 1332

27 Armanino 11284 1311

28 Kahn Litwin Renza amp Co 3532 1284

29 Marks Paneth 9800 1264

30 Postlethwaithe amp Netterville 4707 1247

Notes Firm estimate or projection

All Big Four revenue figures are gross not net

For more details see pages 15-18



overview

6

graduating from last yearrsquos Firms to Watch

list to join the T100 this year was New York-

based Prager Metis International while

the third new T100 Firm this year Texasrsquo

Montgomery Coscia Greilich was one that

hadnrsquot previously been part of our survey

A number of firms joined our Re-

gional Leaders list in the same way this

year from Virginiarsquos PBMares and Wash-

ington DCrsquos Tate amp Tryon to Atlanta-

based Windham Brannon the Mid-Atlan-

ticrsquos Perelson Weiner and Untracht amp Early

St Louisrsquo Mueller Prost Houstonrsquos Melton

amp Melton Oregonrsquos Perkins amp Co and

Californiarsquos NSBN

If you think your firm should be one of

our Top 100 Firms or our Regional Leaders

drop us an e-mail at AcTodaySourceMe-

diacom and wersquoll add you to our contact

database

After all things are starting to look

pretty good out there for accounting firms

If you can keep finding ways to grow mdash and

the staff to support that growth mdash next year

should be even better

There we said it AT

OVERVIEWfrom page 4

BEYOND THE TOP 100 FIRMS TO WATCHOur Firms to Watch list is all about movement New firms are constantly moving in and others are moving up In fact the tier of firms with between

roughly $20 and $30 million seems to be growing apace forming a deep and wide pool of strong candidates for joining the Top 100 either as members

in their own right like this yearrsquos FTW graduates Prager Metis International and Skoda Minotti or by acquisition into a T100 Firm as with last yearrsquos

merger of former FTW Gainer Donnelly into Southeast mega-regional Carr Riggs amp Ingram

Year Revenue Total

Firm Headquarters Managing partner end ($ mn) chg Offices Partners employees Yeo amp Yeo Saginaw Mich Thomas Hollerback Dec 3198 1462 8 17 185

Rea amp Associates New Philadelphia Ohio Lee Beall Oct 3156 148 11 23 204

Wolf amp Co Boston Mark OrsquoConnell Sept 3149 725 3 19 189

Brown Smith Wallace St Louis Harvey Wallace Dec 3100 616 3 23 210

Clark Nuber Bellevue Wash David Katri Dec 3096 614 1 18 168

Padgett Stratemann amp Co San Antonio John Wright July 3007 301 2 17 179

Bennett Thrasher Atlanta Michael Dukes June 2988 1418 1 23 151

Kreischer Miller Horsham Pa Stephen Christian Dec 2950 1078 1 16 183

PBMares Newport News Va Alan Witt Dec 2892 144 8 34 177

Gursey | Schneider Los Angeles Stephan Wasserman Dec 2820 682 3 10 129

RBZ Los Angeles John Schweisberger Dec 2800 1327 1 14 136

Baker Newman amp Noyes Portland Maine Eleanor Baker Dec 2770 NC 4 30 182

Lurie Besikof Lapidus amp Co Minneapolis Beth Kieffer Leonard April 2730 500 1 14 125

Brady Martz amp Associates Grand Forks ND Ronald Johnke Sept 2710 292 5 33 172

Somerset CPAs Indianapolis Pat Early Dec 2682 942 1 26 163

REDW Albuquerque NM Ron Rivera Dec 2645 3352 2 17 181

Briggs amp Veselka Co Houston John Flatowicz Sept 2617 1842 2 19 194

Jackson Thornton amp Co Montgomery Ala Ned Sheffield Dec 2615 669 6 22 176

Anders St Louis Robert Minkler Dec 2579 062 1 20 155

Anderson ZurMuehlen Helena Mont Donald Laine Sept 2557 277 7 27 204

Hutchinson and Bloodgood Glendale Calif Richard Preciado Sept 2543 1559 4 33 115

Brown Edwards amp Codagger Bluefield WVa Domenic Pellillo May 2542 201 7 25 182

Feeley amp Driscoll Boston T Feeley M Poirier March 2422 302 1 12 103

Lutz amp Co Omaha Neb Gary Witt June 2390 1659 1 26 132

Wolf amp Co Oakbrook Terrace Ill Russell Romanelli Dec 2335 755 2 13 146

Boulay Minneapolis Mark DeNucci May 2318 756 1 30 138

Green Hasson Janks Los Angeles Leon Janks Dec 2310 500 1 13 116

Johnson Lambert Falls Church Va Deborah Lambert Dec 2268 593 8 13 149

Dean Dorton Allen Ford Lexington Ky David Bundy June 2212 179 2 33 150

Mize Houser amp Co Topeka Kansas NA Dec 2192 134 3 21 208

ORBA Chicago Mark Thomson May 2180 531 1 17 109

Gelman Rosenberg amp Freedman Bethesda Md NA Dec 2160 385 1 12 94

PKF Texas Houston Kenneth Guidry Dec 2155 553 1 10 108

Windham Brannon Atlanta David Kloess Sept 2146 1073 1 14 139

Keiter Glen Allen Va L Michael Gracik Dec 2143 328 1 12 143

Firm estimate NC No change NA Not available or not applicable dagger Accounting Today estimate





8

firm strategies

The Top 100 Firms are all over the

map in many ways Literally to

start they span the country to

say nothing of a wide range of

industry niches management models

growth strategies and cultures But no

matter their size whether they offer exotic

advisory services or the plainest of vanilla

audits and tax work and regardless of their

stance on value pricing they do all share

one common binding thread Theyrsquore

freaking out about finding qualified staff

ldquoThe war for talent is back onrdquo warned

Armanino LLP managing partner Andy Ar-

manino ldquoWe are seeing more and more

competition from outside our profession

and we need to plan accordingly We also

know that change is a constant in todayrsquos

world Merger mania is real New compa-

nies are being launched New information

is coming at us faster than we can compre-

hend We need more than ever before a

workforce that can engage with and adapt

to this new reality Hiring and retaining the

best and brightest talent is the new com-petitive advantagerdquo

ldquoQualified professionals are being

sought after by a number of good firmsrdquo

said Louis Grassi managing partner and

chief executive officer of New York-based

Grassi amp Co ldquoAs such typical efforts of

recruiting including the utilization of re-

cruiters have become less effective in find-

ing experienced quality professionalsrdquo Be-

sides establishing a supportive culture and

a healthy work-life balance Grassirsquos firm

has put in palce a ldquovery robustrdquo employeereferral program that accounted for more

than 50 percent of new hires in 2013

Firms across the country are employ-

ing a wide range of strategies to attract and

retain qualified staff mdash and some firms

are going so far as to hire people solely to

manage them California-based Gallina

for instance hired its first-ever director of

recruitment and development last year

with responsibility for multiple new initia-

tives according to MP Larry Taylor

At Kentuckyrsquos Mountjoy Chilton Med-

ley MP Diane Medley said ldquoWe are very

focused on our talent We are starting a

formal leadership development program

this year selecting our rising stars with

the most potential for equity partnership

to participate We also actively engage our

Next Generation Committee in critical is-

sues to help us consider growth attraction

and retention for the futurerdquo

Recruitment and retention can bene-

fit enormously from a less-frequently citedR mdash recognition National firm McGladrey

made a point of highlighting its top tal-

ent in a series of videos on its Web site as

part of its ldquoPersonalities Wantedrdquo recruit-

ing campaign (the messaging for which

was embedded in all of its social media)

and has seen the results Thatrsquos not its only

personnel-related investment of course

and merely making the investments is

not enough ldquoInvesting in recruitment

professional development and work-life

programs is essentialrdquo said national pub-lic relations director Terri Andrews ldquoWe

are continuously re-assessing practice

and processes to create the best possible

experience for our current and potential

employees And our people tell us wersquore

focused on the right thingsrdquo They did that

through the McGladrey People Survey

which assesses a broad range of employee

engagement and satisfaction measures

Several firms highlighted efforts at

building up their staff with educational and

career development offerings with some

developing their own internal institutions

of higher learning BKD CEO Ted Dickman

pointed to his firmrsquos BKD University a vir-

tual on-demand learning and leadership

development platform that landed the firm

on Training magazinersquos Training Top 125

list while Sikich LLP CEO and MP James

Sikich touted the investment made in his

firmrsquos Sikich University an internal learn-

ing and development program that trains

staff in technical and soft skills

For its part Big Four firm KPMG went

to the source ldquoThe need for highly skilled

talent is a top priorityrdquo said chair and CEO

John Veihmeyer In addition making a stra-

tegic priority of diversity ldquoWe work close-

ly with universities our main workforce

pipeline to promote learning and skillsets

our professionals need and emphasize the

importance of global and diverse perspec-

tives and technological savvyrdquo At Louisianarsquos Postlethwaite amp Netter-

ville meanwhile CEO (and current Ameri-

can Institute of CPAs chair) William Balhoff

noted the firmrsquos increased focus on leader-

ship development and soft skills training

at all levels mdash but also highlighted its busi-

ness development training curriculum

After all hiring and keeping a great

staff only makes sense if you can bring in

work for them do

GETTING COMPETITIVEldquoAccounting firms are operating in a highly

competitive environmentrdquo noted Weiser-

Mazars chair and managing partner Doug-

las Phillips Besides the pressures around

staffing ldquoFirms are under continuing fee

pressure from clients which intensifies

market competitionrdquo

Hanging out the help wanted signB Y D A N I E L H O O D

See STRATEGIES on

10

lsquoOur peopletell us wersquorefocused on theright thingsrsquo



CONGRATULATIONS

copy 2014 Thomson ReutersTax amp Accounting

All Rights Reserved



Armanino is alive to these concerns

ldquoThe dynamics of our profession require

constant change Our products and serv-

ices need to keep pace with those of our

clients Providing traditional accounting

services will only prove ineffectual Whatrsquos

needed is a best-of-breed approach to tak-

ing on current and future tax and account-

ing challenges if wersquore to succeed and our

clients are to prosper While wersquoll alwaysneed to maintain our core competencies

there should be no lack of acceleration in

our ability to integrate cutting-edge solu-

tions mdash strategic and technological mdash into

our products and services offerings The

long-term viability of our firm relies on itrdquo

Other firms are aiming to stay on the

cutting-edge mdash though not always specifi-

cally through technology Wayne BersonCEO of BDO USA is concerned about

enhancing the value of the audit ldquoIt is

clear that in order for the professionrsquos core

element to remain relevant there will have

to be an expansion of the auditorrsquos role in

providing greater insight into the clientsrsquo

financial statements and perhaps varying

degrees of assurance on areas outside of

the financial statements This will affect

firms of all size by requiring substantially

more business and analytical skills and

may also result in a demand for more spe-cialists to be involved in auditsrdquo

Big Four firm KPMG is engaged in a

similar pursuit of the new and improved

ldquoWe continue to focus on innovation and

the enhancement of our offerings and ca-

pabilities for specific industries and growth

areasrdquo said chairman and CEO John Veih-

meyer ldquoWersquore also continuing to build out

our alliance ecosystem to help create newservices enhance existing services and

extend the KPMG brand promise to meet

the needs of clients in new waysrdquo Last year

the firm rolled out a number of ldquoalliance-

based offeringsrdquo created in conjunction

with various partners to offer clients more

focused services and solutions

Crowe Horwath meanwhile took in-

novation even one step further mdash by nam-

ing its own chief innovation officer ldquoWe

are most focused on and are investing

in innovation as a driver of growth where we can bring together functional exper-

tise industry knowledge along with proc-

ess and technology to provide high-value

solutionsrdquo explained CEO Charles Allen

ldquoMany of these solutions will be focused in

broader assurance services that the inves-

tor community and stakeholders in public

interest entities are requestingrdquo AT

10

top tax firms

THE TOP TAX FIRMS Rev

from tax from Total Total Firm Headquarters Chief executive ($mn) tax revenue chg Offices staff

PwCsect New York City Robert Moritz 309148 28 1104100 870 72 39158HampR BlockP1 Kansas City Mo William Cobb 287797 99 290594 042 11000+ 100000+

Ernst amp Youngsect New York City Steve Howe 273000 30 910000 1098 80 30900

Deloittesect New York City Joe Echevarria 250092 18 1389400 633 104 60951

KPMGsect New York City John Veihmeyer 165780 27 614000 673 90 24618

McGladrey2 Chicago Joe Adams 49137 36 136659 626 75 6723

Ryan Dallas G Brint Ryan 39037 100 39037 1059 59 1711

Liberty Tax Services Virginia Beach Va John Hewitt 38120 100 38120 615 4262 798

Grant Thornton Chicago Stephen Chipman 37782 29 130283 461 56 6438

BDO Chicago Wayne Berson 20490 30 68300 1052 49 3248

CliftonLarsonAllen Minneapolis Gordy Viere 19161 34 56355 -078 29 3660

CohnReznick New York City T Marino K Baggett 16764 33 50800 410 24 2521

CBIZ Mayer Hoffman McCann Cleveland C Spurio B Hancock 16748 35 47850 -2220 100 2862

Moss Adams Seattle Chris Schmidt 15314 38 40300 1715 22 2072

Crowe Horwath Chicago Charles Allen 14622 22 66462 1168 28 3006

WTAS San Francisco Mark Vorsatz 14509 100 14509 1344 16 621

BKD Springfield Mo Theodore Dickman 12970 31 41840 400 32 2013

Marcum New York City Jeffrey Weiner 12604 36 35010 2708 17 1300

Dixon Hughes Goodman Charlotte NC Ken Hughes 10850 35 31000 197 26 1661

Plante Moran Southfield Mich Gordon Krater 10694 26 41132 2427 19 1947

Notes P Figures compiled from public company reports Firm estimate or projection NA Not availableapplicable

sect Gross revenue 1 Staff figures include seasonal workers 2 Reported fee split as both dollar amount (given here) and percentage

STRATEGIESfrom page 8





12

International tax remained the highest

growing niche service this year for the

2014 Top 100 Firms increasing 6 per-

centage points over 2013 reports ac-

cording to this yearrsquos 77 responding firms

State and local taxes grew 7 percent-

age points to be the second-most common

area of growth and bringing it even at 82

percent with business valuations which

similarly expanded 8 percentage points in

2014 Rounding out the top four again this

year was attest services growing 2 percent-

age points to 75 percent

Leading the pack in year-over-year

growth unsurprisingly was mergers and

acquisition which saw an 11-point uptick

in 2014 with 70 percent of firms reporting

increased business

Below that many services saw double-

digit increases in firms reporting growth

most notably SOX compliancerisk man-

agement saw a list-high rise of 16 percent-

age points to bring it to 53 percent Tech-

nology consulting and personal financial

planning also had strong 2014 gains of 12and 11 percentage points respectively

ON THE GROUND

Doug Wright partner-in-charge of inter-

national tax and transfer pricing services

at California-based firm Burr Pilger Mayer

attributes the continued growth in inter-

national tax services to an unusual conflu-

ence of economic recovery globalization

and the tax and regulatory issues of about

a dozen years ago that brought the niche

to prominenceldquoBasically itrsquos navigating the perfect

stormrdquo he said ldquoWersquove had a lot of changes

in the way in which not just the US but

foreign countries monitor and scrutinize

international business transactions from a

tax perspective The kind of international

tax and accounting standards that the US

has applied for some time now have been

adopted increasingly by countries outside

the USrdquo

Along with the tightening accounting

standards that followed corporate scandals

like Enron these regulatory concerns have

led companies to take more initiative in

their overseas business Wright explained

ldquoTherersquos a kind of heightened sense of cor-

porate responsibility wersquore seeing where

companies want to make sure theyrsquore do-

ing things in the appropriate way and are

not going to be attacked by the IRS or

foreign taxing authorities or are not viewed

as unethical We frequently see situations

where before companies engage us to do

a major global project they talk to other

companies that have done it Not to get a

referral on us but to talk to other compa-

nies They didnrsquot do similar planning in

the past so [they want] to understand how

that planning was ultimately viewed by the

IRS and foreign tax authoritiesrdquo

This kind of due diligence tends to

be pre-emptive Wright continued ldquoThey

donrsquot want to see their names in the news-

paper as caught up in substantial litigation

in the US and outside the US Corporate

executives have a heightened awareness

that they need to do things properly and

do them upfront Companies [used to]

just expand internationally and deal with

some of these issues after the fact mdash the

International tax work in demand B Y D A N I E L L E L E E

0 20 40 60 80 100

International Tax

Business Valuations

State and Local Taxes

Attest ServicesLitigation Support

EstateTrustGift Tax Planning

Industry Specializations

Mergers and Acquisitions

ForensicsFraud

Nonpro1047297t Organizations

Employee Bene1047297ts

Biz Mgmt for Wealthy Individuals

Succession PlanningFamily office

Retirement Plans

SOX ComplianceRisk Mgmt

Strategic PlanningBusiness Plans

Technology Consulting

Cost Segregation

Personal Financial Planning

Biz Mgmt for Small Businesses

Investment AdviceServices

CFOProject Staffi

ng ServicesCash Flow ForecastingManagement

Financing Arrangements

BankruptcyInsolvency

Employment Search

ExportImport

1031 Like-Kind

IFRS consulting

Business RecoveryRecession Advice

Payroll ServicesConsulting

Lease vs Buy Analysis

Top niche servicesPercentage of firms increasing their business in these areas

(of 77 firms responding)

niches and clients



13

cart leading the horse Now therersquos much

more awareness and sensitivity tax and

otherwise hellip At our firm we have a phe-

nomenal amount of new international tax

planning and consulting work and new

clients coming our way including very

early-stage companies as they expandrdquo

When Wright joined BPM more than

five years ago he was the firmrsquos first and

only full-time international tax special-

ist and while he has grown that practice

to the largest in the firm for the last three

years the now roughly 12 full-time tax

professionals in the practice canrsquot keep up

with all the new work He estimates that

his group can only serve half of the op-

portunities that come their way but shares

that finding experienced specialists in the

extremely complex area of international

tax is ldquoexceedingly difficultrdquo

Atlanta firm Habif Arogeti amp Wynne

has been doing international work of all

sorts particularly with their manufactur-

ing and technology clients since the early

1990s and now has roughly 70 people in

that service line who speak 26 different

languages among them

Though HAampW is also a member firm

of global accountancy and business ad-

visory network Baker Tilly International

chief executive officer Richard Kopelman

credits most of the firmrsquos growth in this

niche to the ldquoinbound grass-roots effort

with the people from those countriesrdquo

ldquoInternational tax aligns with our

manufacturing and technology niche and

dovetails really wellrdquo he explained ldquoWe do

as much business inbound as outboundrdquo

ADDING VALUE

Nearly all of the client categories for this

yearrsquos Top 100 Firms displayed strong

growth this year with manufacturing lead-

ing the list at 82 percent a 9 percentage

point gain over last year

Manufacturing overtook 2013rsquos lead-

er midsized businesses in general by only

one percentage point Midsized businesses

saw a modest 4 percentage point increase

this year though real estate ranked behind

it recorded a big 12 percentage point rise

to bring it to 77 percent

Only two other categories on the list

surpassed that gain this year construction

which increased 14 percentage points to

66 percent of responding firms and much

farther down the list small businesses

which at 44 percent also recorded a 14

percent increase over last year

Central Pennsylvania-based Rein-

sel Kuntz Lesherrsquos location gives it an

advantage in this market according to

Steve Fisher a partner in the firmrsquos audit

services group and leader of the manu-

facturing and distribution services group

ldquoIn the past ten to 20 years companies

were leaving that were not as involved in

manufacturing but some of that is com-

ing back now with longstanding compa-

nies in manufacturing in that regionrdquo he

explained ldquoAnd a lot of them arenrsquot in

manufacturing but in bringing good over-seas and distribution channels There are

a lot of opportunitiesrdquo

RKL has capitalized on them Fisher

continued by evaluating specific client

needs ldquoOne thing wersquove done in the past

year is a focus group with financial folks

owners consultants that touch consum-

ers in the manufacturing and distribution

area We said lsquoWhat do you need what

are your expectations of people provid-

ing tax and audit servicesrsquo And whether

we can do it and align with them to helpfulfill their needs and bring value When

you hand them a financial statement or tax

return it looks the same no matter who did

it Wersquore responding communicating and

trying to educate folks and arm them to do

these things and help across the market

We go through the proposals and differen-

tiate ourselvesrdquo AT

niches and clients

0 20 40 60 80 100

Manufacturing

Midsized Businesses

Real Estate

TechnologyIndividuals

Construction

Healthcare Facilities


Professional Services

Wholesale Distributors

Large Businesses

Pension Plans

State and Local Government

Hotels amp Restaurants

Small Businesses

Retail Trade

Banking amp Thrift Companies

Entertainment

BrokersDealers in Securities amp Commodities

Colleges and Universities

Investment Companies amp Mutual Funds

Auto Dealerships

Government Contractors

Franchising

Finance CompaniesMortgage Banks

School Districts

PublishingBroadcastingMedia

Insurance CarriersCompanies

Insurance Agents amp Brokers

Gaming

AgricultureFarmingForestryFishing

Leasing Companies

Top client categoriesPercentage of firms increasing their business with these types of clients




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sharing of best practices to grow



Since our Regional Leaders both repre-

sent a broader range of firms in terms of

size and bring with them the particular

economic conditions of their geographic

regions the trends here tend to be less clear than

among our Top 100 Firms

One anti-trend that wersquove noticed is the lack

of correlation between the size of a region in terms

of its overall firm revenues and its growth rate

The Mid-Atlantic Regional Leaders for instance

have combined revenues almost twice as large

as the Great Lakes Regional Leaders mdash but an

average growth rate thatrsquos around half while the

Southwest has revenues that are slightly less than

those of the Capitol Region but is growing five

times as fast Local economic conditions make all

the difference of course but the point that size is

not everything is worth making

Unless of course yoursquore talking about the

size of our lists for each region Wersquove been grow-

ing them steadily over the past few years and are

happy to report a large number of new additions

this year many of which are highlighted in the

introductions to their individual regions

If your firm should be on one of our Regional

Leaders lists send us an e-mail at AcToday

SourceMediacom and wersquoll include you in next

yearrsquos survey AT

regional overview

Regions see uneven growth

20

THE 2014 REGIONAL LEADERS

Top Firms Capital RegionDelaware Maryland Virginia Washington DC and West Virginia

Revenue $56257 million up 206

While the Capital Region displayed the weakest revenue growth among the regions in 2013 it did display

major growth in another way the number of firms represented This yearrsquos list includes a number of strong

new players like Virginiarsquos PBMares West Virginiarsquos Arnett Foster Toothman and Washington DCrsquos Tate amp

Tryon

Rev Profess- Total mdashmdashmdashmdash Fee split mdashmdashmdashmdashFirm Headquarters $ mn chg Offices Partners ionals emps AampA Tax MAS Other

Kearney amp Co Alexandria Va 7764 -282 2 13 287 401 72 0 28 0

SCampH Group Inc Sparks Md 5760 627 3 21 217 282 17 43 40 0

Watkins Meegan Bethesda Md 4900 145 4 15 196 224 22 22 56 0

Aronson Rockville Md 4900 101 1 31 154 224 43 33 22 2

Raffa Washington DC 3692 371 2 18 192 243 53 15 32 0

PBMares Newport News Va 2892 144 8 34 105 177 40 43 9 8

Cotton amp Co Alexandria Va 2566 -104 1 10 138 155 44 0 16 40

Brown Edwards amp Codagger Bluefield WVa 2542 201 7 25 NA 182 NA NA NA NA

Johnson Lambert Falls Church Va 2268 593 8 13 119 149 82 15 3 0

Yount Hyde amp Barbour Winchester Va 2252 -570 6 20 84 127 45 41 11 3

Gelman Rosenberg amp Freedman Bethesda Md 2160 385 1 12 60 94 76 23 1 0

Keiter Glen Allen Va 2143 328 1 12 104 143 26 62 4 8

Arnett Foster Toothman Charleston WVa 1961 283 6 23 86 136 47 28 25 0

Ellin amp Tucker Chartered Baltimore 1933 -515 4 11 77 114 38 38 16 8

Tate amp Tryon Washington DC 1860 550 1 11 90 110 69 7 24 0

Calibre CPA Group Bethesda Md 1830 2340 3 15 107 143 81 8 0 11

Gross Mendelsohn Baltimore 1674 1020 1 15 69 103 49 30 21 0

Smith Elliott Kearns amp Co Hagerstown Md 1660 122 5 20 97 142 48 30 17 5

KatzAbosch Timonium Md 1500 NC 3 21 42 83 37 55 8 0

Notes Firm estimate or projection NC No change NA Not availableapplicable

REGIONSThe Capital Region 20

The Southeast 21

New England 21

The Mid-Atlantic 22

The Great Lakes 24

The Gulf Coast 24

The Midwest 25

The Mountain States 26

The Southwest 26

The West 27



21

regional leaders

Rev Profess- Total mdashmdashmdashmdash Fee split mdashmdashmdashmdash

Firm Headquarters $ mn chg Offices Partners ionals emps AampA Tax MAS Other

Dixon Hughes Goodman Charlotte NC 31000 197 26 178 1129 1661 36 35 29 0

Cherry Bekaert Richmond Va 12590 186 22 55 559 778 44 47 9 0

Lattimore Black Morgan amp Cain Brentwood Tenn 7091 906 3 46 287 409 24 34 14 28

Habif Arogeti amp Wynne Atlanta 6428 662 1 26 232 305 45 39 8 8

Elliott Davis Greenville SC 6410 505 8 51 265 392 47 35 14 4

Frazier amp Deeter Atlanta 5300 2018 4 11 158 201 32 40 0 28

Mauldin amp Jenkins Atlanta 3880 078 5 34 125 198 59 30 2 9

Mountjoy Chilton Medley Louisville Ky 3831 100 5 37 171 246 40 36 9 15

Joseph Decosimo amp Co Chattanooga Tenn 3820 550 8 29 177 265 47 39 7 7Bennett Thrasher Atlanta 2988 1418 1 23 104 151 27 57 7 9

Dean Dorton Allen Ford Lexington Ky 2212 179 2 33 90 150 33 42 25 0

Windham Brannon Atlanta 2146 1073 1 14 100 139 39 59 2 0

WebsterRogers Florence SC 1750 697 9 24 91 138 42 46 4 8

Top Firms Southeast Arkansas Georgia Kentucky North Carolina South Carolina and Tennessee


Growth moderated in the Southeast in 2013 coming in a few percentage points lower

than in 2012 but that didnrsquot stop individual firms from posting some strong results like Atlantarsquos Frazier amp Deeter or new Regional Leader Windham Brannon



BlumShapiro West Hartford Ct 6130 2824 4 30 251 341 56 32 1 11

BerryDunn Portland Maine 4312 740 5 18 154 204 47 18 28 7

Kahn Litwin Renza amp Co Providence RI 3532 1284 3 11 153 195 30 35 35 0

Wolf amp Co Boston 3149 725 3 19 142 189 50 21 0 29

Baker Newman amp Noyes Portland Maine 2770 NC 4 30 121 182 48 40 12 0

Feeley amp Driscoll Boston 2422 302 1 12 66 103 61 29 10 0

DiCicco Gulman amp Co Woburn Mass 1800 588 2 14 65 97 42 43 15 0

Alexander Aronson Finningdagger Westborough Mass 1769 249 5 18 NA NA NA NA NA NA

Whittlesey amp Hadley Hartford Ct 1570 753 1 15 83 105 60 20 20 0

Gray Gray amp Gray Westwood Mass 1380 222 3 8 64 86 45 35 20 0Edelstein amp Co Boston 1360 1826 1 9 45 64 21 54 0 25

Macdonald Page amp Co South Portland Maine 1300 442 3 21 75 112 42 31 13 14

OrsquoConnor amp Drew Braintree Mass 1200 2000 2 15 60 87 81 17 0 2

Melanson Heath amp Co Nashua NH 1048 264 5 9 66 88 74 22 2 2

Meyers Brothers Kalicka Holyoke Mass 1040 612 1 7 40 59 47 39 4 10

DiSanto Priest amp Co Warwick RI 959 435 1 8 37 57 39 55 6 0

Gallagher Flynn amp Co South Burlington Vt 920 -316 2 10 NA 75 NA NA NA NA

Notes Firm estimate or projection dagger Accounting Today estimate NA Not availableapplicable

Top Firms New EnglandConnecticut Maine Massachusetts New Hampshire Rhode Island and Vermont


After a lackluster 2012 things picked up significantly for the region in 2013 MampA played a major part with firms of all

sizes getting into local and regional hookups and large firms like Connecticutrsquos BlumShapiro and Rhode Islandrsquos Kahn

Litwin Renza amp Co leading the way Going forward it will reshape the list in other ways following the January 2014

merger of Massachusetts Regional Leader Braver PC into Top 100 Firm Marcum LLP




CohnReznick New York City 50800 410 24 274 1716 2521 52 33 6 9

Marcum New York City 35010 2708 17 160 844 1300 45 36 7 12

EisnerAmper New York City 27690 779 9 177 976 1185 56 35 9 0

Rothstein Kass Roseland NJ 20200 688 8 76 780 1002 60 35 5 0

ParenteBeard Philadelphia 15800 -651 18 116 544 861 53 31 16 0

Citrin Cooperman amp Co New York City 14300 1440 5 120 302 503 47 37 8 8

WeiserMazars New York City 14240 772 6 104 393 625 47 39 14 0

Berdon New York City 10100 391 2 39 334 398 33 40 27 0

OrsquoConnor Davies New York City 9950 1888 7 82 340 501 65 21 14 0

Marks Paneth New York City 9800 1264 3 64 390 539 63 27 3 7

WithumSmith+Brown Princeton NJ 9698 931 12 77 258 431 37 37 2 24

Anchin Block amp Anchin New York City 9300 NC 1 56 215 354 44 43 13 0

Friedman New York City 7250 821 6 57 244 349 60 35 5 0

The Bonadio Group Pittsford NY 6629 2231 11 61 352 470 48 21 13 18

Schneider Downs Pittsburgh 5756 407 2 36 284 354 45 35 20 0

Reinsel Kuntz Lesher Lancaster Pa 4521 2183 4 39 228 300 33 35 10 22

Freed Maxick CPAs Buffalo NY 4150 964 4 35 203 283 36 37 27 0

Raich Ende Malter amp Co New York City 4100 789 5 33 120 191 40 60 0 0

Grassi amp Co New York City 4095 500 2 23 136 197 48 41 9 2

Margolin Winer amp Evens Garden City NY 4000 256 2 25 167 207 60 30 10 0

Rosen Seymour Shapss Martin amp Co New York City 4000 -1837 3 24 106 165 46 46 8 0

Prager Metis International New York City 3599 1659 7 30 129 199 30 45 25 0

Wiss amp Co Livingston NJ 3300 377 4 28 114 172 56 32 0 12Kreischer Miller Horsham Pa 2950 1078 1 16 137 183 46 36 11 7

Perelson Weiner New York City 1950 NA 1 8 45 70 40 50 10 0

Janover Garden City NY 1944 NA 2 13 78 108 30 62 5 3

Untracht Early Florham Park NJ 1900 544 3 8 79 102 29 64 4 3

Gettry Marcus CPA Woodbury NY 1700 303 2 16 47 81 48 35 0 17

Buchbinder Tunick amp Co New York City 1600 NC 2 18 53 90 50 25 15 10


Top Firms Mid-AtlanticNew Jersey New York and Pennsylvania


The Mid-Atlantic continues to post generally strong results helped by the strength of many of the industries its firms

serve particularly in the financial services and financial institutions areas It also remains a seedbed for new and grow-

ing firms like new Top 100 entry Prager Metis International and new Regional Leaders Perelson Weiner Janover Un-tracht Early and Buchbinder Tunick

22

regional leaders

Where the growth is Pt 1Average firm growth rate in percent by region

Mid-Atlantic

GreatLakes

West Midwest CapitalRegion

SoutheastGulf Coast

Southwest NewEngland

Mountain0

5

10

15

20



bankofamericacompracticesolutions







regional leaders

26


EKSampH Denver 7046 1119 3 38 308 427 45 42 13 0

Hein amp Associates Denver 5071 445 4 33 191 266 48 47 4 1

RGL Forensics Denver 3765 606 17 23 124 190 0 0 0 100

Anderson ZurMuehlen Helena Mont 2557 277 7 27 128 204 35 38 10 17

GHP Horwath Denver 2480 -040 1 10 82 106 41 26 0 33

Anton Collins Mitchell Denver 1600 191 3 12 69 97 50 40 10 0

Tanner Salt Lake City 1430 1085 1 10 54 72 62 23 13 2

Junkermier ClarkCampanella Stevens Great Falls Mont 1420 085 7 25 69 120 39 43 7 11

Dalby Wendland amp Co Grand Junction Colo 1195 373 4 16 52 90 25 53 9 13McGee Hearne amp Paiz Cheyenne Wyo 973 485 2 9 52 70 55 38 7 0

Top Firms MountainColorado Idaho Montana Utah and Wyoming


The region seems in some ways to have turned the corner It reported its second year in a row of respectable

growth after a few difficult years That may explain the interest from Top 100 Firms Eide Bailly in particular made

a number of acquisitions in the region particularly in the Salt Lake City area


Weaver Fort Worth Texas 8340 1332 7 36 354 471 34 43 12 11

Whitley Penn Fort Worth Texas 5871 1984 5 38 206 294 43 43 0 14

Montgomery Coscia Greilich Plano Texas 3354 1614 2 16 203 231 28 41 24 7

Padgett Stratemann amp Co San Antonio 3007 301 2 17 127 179 51 37 12 0

REDW Albuquerque NM 2645 3352 2 17 129 181 52 24 10 14

Briggs amp Veselka Co Houston 2617 1842 2 19 151 194 41 50 8 1

PKF Texas Houston 2155 553 1 10 85 108 50 46 4 0

Cain Watters amp Associates Plano Texas 2080 930 1 7 55 108 10 15 0 75

BeachFleischman Tuscon Ariz 2030 2378 2 25 81 140 27 57 2 14

Johnson Miller amp Co CPAs Odessa Texas 1954 868 3 14 76 103 30 50 7 13

PMB Helin Donovan Austin Texas 1900 1377 8 28 88 136 55 45 0 0Lane Gorman Trubitt Dallas 1900 497 1 15 62 92 57 37 0 6

Henry amp Horne Tempe Ariz 1850 571 3 14 70 102 33 58 9 0

Maxwell Locke amp Ritter Austin Texas 1834 969 2 21 61 92 38 41 0 21

TravisWolff Dallas 1830 -054 1 8 76 104 32 54 14 0

Melton amp Melton Houston 1790 770 1 14 79 103 50 50 0 0

Brown Graham amp Co Amarillo Texas 1287 404 7 23 61 113 35 50 5 10

Hartman Leito amp Bolt Fort Worth Texas 1100 -795 1 10 47 69 45 46 8 1

MaloneBailey Houston 897 -2220 2 5 31 41 98 2 0 0


Top Firms Southwest Arizona New Mexico Oklahoma and Texas


As with the Gulf Coast booming revenues from oil and gas no doubt played a part in the

Southwestrsquos strong performance this year (the third best of the regions) with many of the

largest firms recording growth in energy and related services Wersquore also happy to note a

number of new Regional Leaders including Planorsquos Montgomery Coscia Greilich (which also

joined the T100) Houstonrsquos Melton amp Melton and Amarillorsquos Brown Graham amp Co



27

regional leaders


Moss Adams Seattle 40300 1715 22 263 1340 2072 45 38 17 0

Armanino San Ramon Calif 11284 1311 5 37 301 394 21 26 49 4

Novogradac amp Co San Francisco 9248 1003 15 35 311 408 59 27 2 12

Holthouse Carlin amp Van Trigt W Los Angeles Calif 8692 1724 8 36 263 362 18 76 0 6

Burr Pilger Mayer Inc San Francisco 6850 -087 6 40 225 330 38 50 12 0

Frank Rimerman + Co Palo Alto Calif 6120 1233 5 21 229 267 27 62 11 0

Nigro Karlin Segal Feldstein amp Bolno Los Angeles 5608 1167 2 21 262 314 17 17 2 64

Squar Milner Newport Beach Calif 4530 295 4 22 171 229 40 53 0 7SingerLewak Los Angeles 3850 -080 6 33 NA NA NA NA NA NA

AKT CPAs Salem Ore 3824 1039 6 15 176 235 28 33 11 28

Miller Kaplan Arase North Hollywood Calif 3800 270 5 24 117 175 58 17 17 8

Gallina Roseville Calif 3639 505 9 26 155 226 45 52 3 0

Seiler Redwood City Calif 3610 587 2 11 116 152 10 75 0 15

Macias Gini amp OrsquoConnell Sacramento Calif 3340 -773 9 10 164 258 63 12 7 18

Vavrinek Trine Day amp Codagger Rancho Cucamonga Calif 3231 199 7 33 NA 200 NA NA NA NA

Clark Nuber Bellevue Wash 3096 614 1 18 119 168 49 48 0 3

Gursey | Schneider Los Angeles 2820 682 3 10 85 129 0 30 0 70

RBZ Los Angeles 2800 1327 1 14 89 136 17 52 17 14

Hutchinson and Bloodgood Glendale Calif 2543 1559 4 33 58 115 38 46 16 0

Windes Inc Long Beach Calif 2361 -215 3 16 76 121 44 46 4 6

Green Hasson Janks Los Angeles 2310 500 1 13 88 116 32 33 13 22

Hemming Morse San Francisco 2069 827 7 13 76 96 33 0 0 67Perkins amp Co Portland Ore 2017 1034 2 19 87 132 27 40 24 9

Matson amp Isom Chico Calif 1768 400 4 21 81 128 41 46 5 8

Gumbiner Savett Santa Monica Calif 1728 601 1 10 80 110 40 50 8 2

Peterson Sullivan Seattle 1646 457 1 13 84 97 52 47 1 0

Sensiba San Filippo Pleasanton Calif 1620 588 4 14 61 103 NA NA NA NA

NSBN Beverly Hills Calif 1500 1111 1 13 53 74 35 49 5 11


Top Firms WestCalifornia Nevada Oregon and Washington


Growth is spread a little more evenly among the firms in the West this year with strong rates at the top firms but equally

good performances scattered up and down the range While some of the other regions saw re-arrangements and even

shortenings of their rosters due to mergers and acquisitions firm combinations didnrsquot change the list for the West muchat all In fact the list itself grew a little longer with the addition of new Regional Leaders Perkins amp Co in Portland Ore

Peterson Sullivan in Seattle and NSBN in Beverly Hills

Where the money isCombined 2013 revenues in millions of dollars by region

Mid-Atlantic

GreatLakes


Southeast Gulf Coast


Mountain0

500

1000

1500

2000

2500

3000



28

AKT CPAs Acquired firm with a dental

professional practice

Anchin Block amp Anchin In February

2013 lost $50 million judgment to author Pa-

tricia Cornwell over financial management

Armanino In January 2013 rebranded

from Armanino McKenna Launched business

intelligence dashboard for private schools

and Dynamic Insights BI tool Acquired Dy-

namics VAR Rose Business Solutions

Aronson Organized two new service

groups IT audit and wealth management

consulting for choosing and assessing advi-

sor performance Baker Tilly Virchow Krause In June 2013

acquired New York-based Top 100 Firm Holtz

Rubenstein Reminick Named an Accounting

Today 2013 Best Firm to Work For

BDO In June 2013 acquired Alaska-based

Mikunda Cottrell and Minneapolis-based

Moquist Thorvilson Kaufmann and brought

on members of banking practice of T100

Firm ParenteBeard In August expanded in

San Antonio by adding some partners and

staff from TravisWolff In December acquired

Pittsburgh T100 Firm Alpern Rosenthal

Berdon Joined TIAG alliance Expanded

use of CRM system and instituted Best Place

to Work Committee to propose community

social and charitable initiatives for the firm

In November 2013 merged with Northport

NY-based Beck amp Co

Berkowitz Pollack Brant Expanded stra-

tegic planning task force to include ldquoup and

comersrdquo Began celebrating its 35th anniver-

sary Named an Accounting Today 2013 Best

Firm to Work For

BerryDunn Grew revenue by over 7 per-

cent and overall staff by over 10 percent

BKD In 2013 marked its 90th anniver-

sary Opened offices in Des Moines Iowa

and Nashville Tenn In September acquired

Pittsburgh-based Malin Bergquist

Blue amp Co All figures are Accounting To-

day estimates

BlumShapiro Merged with Newton

Mass-based Friedman Suvalle amp Salomon

Added a dedicated hospitality group

The Bonadio Group In April 2013 merged

in Rutland Vt-based Independent Audit As-

sociates In September merged in Buffalo

NY-based Gaines Kriner Elliott In Novem-

ber merged in Albany NY-based Stulmaker

Kohn amp Richardson Named an Accounting


Burr Pilger Mayer Inc In January 2013

named new CEO In November opened new

office in Napa Valley

Carr Riggs amp Ingram In January 2013merged in Atlanta-based Peterson Coleman

amp Marett In July merged with North Caro-

lina-based accounting firm Pittard Perry amp

Crone Inc In August merged in Atlanta-

based Laney Boteler amp Killinger In Septem-

ber merged in Texas Regional Leader Gainer

Donnelly

CBIZ Mayer Hoffman McCann In No-

vember 2013 acquired Denver-based Knight

Field Fabry In January 2013 named Chris

Spurio president of CBIZ Financial Services

In February announced acquisition of Tam-pa Bay Fla-based Lewis Birch amp Ricardo

Cherry Bekaert In January 2013 re-

branded from Cherry Bekaert amp Holland

Formed benefits consulting group expanded

international tax team and advisory services

Citrin Cooperman amp Co In November

2013 merged in Leon M Reimer amp Co

Clark Schaefer Hackett amp Co Marked its

75th anniversary Having ldquoactive discussionsrdquo

on acquisitions

CliftonLarsonAllen Sold health care reg-ulatory and compliance group

Cohen amp Co Divested nearly $10 mil-

lion in business during the year that was not

meeting growth and profitability expecta-

tions Implemented a second tier of owner-

ship Named an Accounting Today 2013 Best

Firm to Work For

CohnReznick Named first national direc-

firm highlights

2014 firm highlightstor of governmental affairs Relocated offices

in Chicago Los Angeles and Austin Texas

Crowe Horwath In August 2013 acquired

a majority interest in Missouri-based Chan

Healthcare Integrated staff and acquired in-

tellectual property of ExtOrg In November

named its first chief innovation officer

Deloitte in January 2014 acquired sub-

stantially all of the business of strategy con-

sulting firm the Monitor Group In June ac-

quired investment bank McColl Partners In

July acquired SAP consulting firm Quattro

Integration Group In September acquired

TMA Construction Consultants In October

acquired substantially all of the assets of digi-

tal and social media agency Banyan Branch

In October agreed to pay $2 million to settle

charges with the PCAOB for violating Sar-

banes-Oxley Act and PCAOB rules In No-

vember launched CloudMix a preconfigured

mixture of cloud applications from different

vendors for clients

Dixon Hughes Goodman In June 2013

added Crossfire Advisory to its national health

care practice

Doeren Mayhew Grew revenue over 16

percent Fastest growing specialty service

mdash international tax Fastest growing client

category mdash manufacturing

Eide Bailly In May 2013 installed new

CEO In June and August merged in two Salt

Lake City CPA firms Lake Hill amp Myers and

Hansen Barnett amp Maxwell In November

2013 acquired Denver NetSuite solutions pro-

vider Next Business Systems In December

launched private insurance exchange

EisnerAmper Had an ldquooutstandingrdquo year

Added several new services including CFO

outsourcing human capital cloud technol-

ogy and family office services

EKSampH Rebranded from Ehrhardt KeefeSteiner amp Hottman Saw revenue growth of

over 11 percent

Elliott Davis In April merged in Raleigh

NC-based Lunsford amp Strickland Relocated

office from Galax Va to Richmond Hired a

corporate strategies officer

Ernst amp Young In March paid $123 million

to resolve a federal tax shelter investigation



29

In June launched EYTaxSpace Powered by

Thomson Reuters for corporate tax clients

In August donated its archives going back to

the early 1900s to Case Western Reserve Uni-

versity In December agreed to pay investors

$99 million to settle litigation over LehmanBrothers audit and acquired the US tax

preparation and court accounting outsourc-

ing businesses of Thomson Reuters

Frank Rimerman + Co Saw revenue

growth of over 12 percent

Frazier amp Deeter Saw revenue growth of

over 20 percent

Freed Maxick Saw revenue growth of over

9 percent Fastest growing specialty service

mdash health care Fastest growing client cat-

egory mdash consulting

Friedman Saw revenue growth of over



category mdash real estate Named an Accounting


Gallina Expanded service lines including

international tax state and local tax and es-

tate trust retirement and succession services

Hired a director of recruitment and develop-

ment Joined TIAG alliance In February 2014

acquired Mercer Island Wash-based Tuef-

fers Guckian amp Gamon

Grant Thornton Redesigned external

Web site Hired a chief people and culture

officer In September 2013 acquired Oracle

Solutions business unit MarketSphere In No-

vember extended tenure of current CEO

Grassi amp Co In May 2013 added in David

C Sobel CPA and his staff In December

launched Grassi Technology Consultants

Habif Arogeti amp Wynne In May merged

in boutique tax consulting firm JRZ Launched

efforts to ldquodefine refine and embrace the

firmrsquos culturerdquo Hein amp Associates Expanded cloud solu-

tions service line Saw staff growth of over 11

percent

Hill Barth amp King Launched HbK Corpo-

rate Finance division Created new Web site

and YouTube channel In November 2013

merged in Lawrenceville NJ-based Bartolo-

mei Pucciarelli CPAs

Holthouse Carlin amp Van Trigt Saw ldquosig-

nificant growthrdquo in MampA private equity pro-

fessional services international tax and en-

tertainment practices Launched a business

development training program

Honkamp Krueger amp Co In Augustmerged in Madison Wis-based The Brem-

ser Group In October opened practice in

Davenport Iowa Added medical practice

consulting and talent outsourcing to its ser-

vices list

Horne Saw overall staff growth of over 11

percent Named an Accounting Today 2013

Best Firm to Work For

Joseph Decosimo amp Co In March 2013

acquired Huntsville Ala-based cost account-

ing and federal compliance solutions group

Solvability In December merged in Larry

Hyatt amp Associates

Kahn Litwin Renza amp Co In January

2013 merged with Waltham Mass-based Fay

amp Associates In May opened KLR Emerging

Business Center to offer co-working office

space to start-ups

Katz Sapper amp Miller Saw revenue

growth of over 7 percent and overall staff


Kaufman Rossin Group Saw revenue

growth of over 18 percent Named the No1 Accounting Today 2013 Best Firm to Work

For in the Large Firm Category for the third

year in a row

Kearney amp Co Saw staff growth of over

2 percent

Kemper Fastest growing service area mdash

investment advisory services

Kennedy and Coe Installed new CEO

KPMG Completed acquisition of Ora-

cle ERP practice of The Hackett Group

Launched alliance-based offering in indirect

tax with Thomson Reuters In May 2013

agreed with Fannie Mae to pay $153 million

to settle class-action suit over Fannie Mae

audit In July launched market alliance with

cloud-based procurement solution provider

Coupa Software In September Denver office

achieved LEED-CI certification In Decem-

ber announced plans to acquire analytical

applications company Link Analytics In Jan-

uary 2014 agreed to pay $82 million to settle

SEC charges over auditor independence

Lattimore Black Morgan amp Cain Re-

ported organic growth of over 9 percent

across all service lines Added a health care

consulting company

Macias Gini amp OrsquoConnell Saw overall staff


Marcum In January 2013 merged in

Massachusetts-based Parent McLaughlin amp

Nangle In April merged in Cornerstone Ac-

counting Group In July merged in Irvine

Calif-based WilsonMorgan In January 2014

merged in three units of New England Re-

gional Leader Braver

Margolin Winer amp Evens Saw revenue


Marks Paneth Rebranded from Marks

Paneth amp Shron In February 2013 merged

in New York City-based Rosenberg Neuwirth

amp Kuchner

Mauldin amp Jenkins In June acquired Ten-

nessee-based Hazlett Lewis amp Bieter

MBAF CPAs Worked to achieve ldquogreater

consolidation of the Northeast Region op-

erations with the rest of the firmrdquo Enhanced

cross-utilization of staff and skills among

various regions Designed and implemented

cost controls

McGladrey In August launched a strat-

egy to serve middle-market companies Late

in 2013 acquired Wilmington NC-Lanier

Whaley Craft amp Co and Houston-based

Margolis Phipps amp Wright

Miller Kaplan Arase Appointed a new

managing partner Expanded Seattle office

Saw ldquosignificant growthrdquo in business manage-

ment and entertainment group

Montgomery Coscia Greilich New to the

list In March 2013 joined the Alliott Group

alliance In May opened new office in AustinTexas In June launched strategy and man-

agement consulting practice In September

marked 10th anniversary

Moss Adams Marked its 100th anniver-

sary Installed new chairmanCEO

Mountjoy Chilton Medley Transitioned

in operations of Jeffersonville Ind-based

firm Expanded Cincinnati office Saw ldquostrong

firm highlights



30

increaserdquo in regulated industry work such as

insurance financial institutions and health

care In December 2013 launched IT consult-

ing amp strategy services

Nigro Karlin Segal Feldstein amp Bolno

Changed name from Nigro Karlin Segal ampFeldstein Sold a 245 percent minority stake

in the firm to First Republic Bank

Novogradac amp Co Saw revenue growth of

over 10 percent

OrsquoConnor Davies In October announced

merger with Cranford NJ-based Fazio Man-

nuzza Roche Tankel LaPilusa In January

2014 merged with New York City-based Mer-

sel Klein amp Co

ParenteBeard In January 2013 merged

in Connecticut-based health care manage-

ment consulting firm Presscott Associates In

November closed its technology practice In

February 2014 added team members from

insurance consulting firm Invotex

Plante Moran In April 2013 launched

Women in Leadership initiative In July

launched a Web site offering ACA guidance

In November opened an office in Detroit

Postlethwaite amp Netterville Implement-

ed a formal shareholder evaluation process

a formal pipeline process a business de-

velopment training curriculum and growthmanagement software

Prager Metis International New to the

list Formed from January 2013 merger of

Prager amp Fenton and Metis Group Added a

number of new service lines including SALT

cost segregation and research tax incentives

PwC In July 2013 reshuffled US leader-

ship team In October announced plans to

merge in consulting firm Booz amp Co

Raffa In November 2013 launched Raffa

Nonprofit Fraud Prevention Institute

Raich Ende Malter In March 2013 estab-

lished Raich Ende Malter (Cayman)

Rehmann Saw revenue growth of over 15

percent

Reinsel Kuntz Lesher Saw growth in rev-

enue of over 21 percent

RGL Forensics Opened an office in San-

tiago Chile Introduced registered broker-

dealer RGL Advisors to offer MampA transac-

tion advisory services in the US

Rosen Seymour Shapss Martin amp Co

Fastest growing specialty service mdash large

private equity transactions Fastest growing

client category mdash private equity companies

Rothstein Kass Saw revenue growth of

almost 7 percent

RubinBrown Launched national prac-

tices to serve private equity firms and gaming

companies

SCampH Group Inc Joined firm network

Moore Stephens Fastest growing specialty

service mdash technology consulting Fastest

growing client category mdash health care

Schenck In January 2013 acquired ma-

jority stake in Milwaukee-based Bonfield amp

Co Installed new MP and CFO Changed

practice management system

Schneider Downs Relocated corporate

headquarters within Pittsburgh

Seiler Share of revenue derived from tax

increased from 70 to 75 percent

Sikich In January 2013 merged in Il-

linois-based supply chain consulting firm

Achieve Consulting In August announced

merger with Brookfield Wis firm Kolb+Co

In September merged in St Louis-based

OrsquoDonnell Bonebrake amp Co Also mergedin S2 Consulting and PKF Texas Technology

Added eight services PR insurance lean

back office business intelligence SALT and

international tax Restructured executive and

compensation committees Revised partner

compensation plan

SingerLewak In January 2013 merged in

San Francisco office of Acquavell Chiarelli

Shuster Berkower amp Co

Skoda Minotti amp Co New to the list

In May 2013 merged Skoda Minotti Technol-

ogy Partners with Westlake Ohio-based Da-taServ In June 2013 merged in Tampa Fla-

based Dowell amp Perez In August merged

in Tampa-based national assurance solu-

tions and compliance company Assurance

Concepts

Squar Milner ldquoSignificantly expandingrdquo

Los Angeles offices

SSampG In May 2013 named new CEO Saw

revenue growth of almost 14 percent

SVA CPAs In June 2013 installed new

CEO In January 2014 merged in Wisconsin-

based practice of William P Merrick CPA

UHY Advisors Inc Saw overall staff


Vavrinek Trine Day amp Co All figures are

Accounting Today estimates

Warren Averett In January 2013 merged

in Atlanta-based Gifford Hillegass amp Ingwers-

en and Tampa Fla-based Pender Newkirk

Rebranded firm with new visual identity

Developed new and expanded services in

SALT business valuation forensic account-

ing and litigation support health care reform

economic settlement claims processing and

alternative investments

Watkins Meegan Expanded hospitality

practice and increased government contract-

ing practice Started health care consulting

practice Hired business developmentmar-

keting director

Weaver Saw revenue growth of over 13

percent and growth in all four of its largest

niches mdash energy financial services the pub-

lic sector and manufacturing In February

2014 merged in Connecticut-based RIN At-

test and Advisory Services

WeiserMazarsIn November 2013 merged

in New York-based Resnick Druckman Group

Expanded health care consulting group

Whitley Penn Expanded transaction ser-

vices practice and forensic litigation and

valuation services statewide Named an Ac-

counting Today 2013 Best Firm to Work For

Wipfli Formalized fresh-water industry

services opened office in Milwaukeersquos Global

Water Center Launched Wipfli Connect for

Manufacturing software solution In January

2014 merged in Tinley Park Ill-based The

Condon Group and Chicago-based practiceRegulatory Compliance Associates Inc

Wiss amp Co More than half of revenues (56

percent) derived from AampA services

WithumSmith+Brown Consolidated two

New Jersey offices Invested in international

tax practice and financial services practice

Named an Accounting Today 2013 Best Firm

to Work For

firm highlights



PKF NORTH AMERICA



TAX AND ACCOUNTING CENTER

Analyzing and interpreting tax rules and regulationsndash and putting them into actionndash are challenges youface every day Now you can rely on BloombergBNArsquos Tax and Accounting Centertrade as the go-tosource for all your daily tax needs from the basicto the most complex With federal state andinternational tax transactions codes rules andregulations yoursquoll get quick answers to commonquestions as well as insight on complex issues Theresult yoursquoll be more confident in your decision-making

Because being exceptional is staying one stepahead of your clientsrsquo challenges ndash every day

Start a FREE trial

wwwbnacombtac23

8003721033







overview

4



gional Leaders




































Watch page 6 )















































MOVERS AND SHAKERS























lsquo10


-5

0

5

10

15

20

25

30




See OVERVIEW on

6



databank

5


Rev share Fee




4 KPMG 37 227180



Firms over $100 mn

1 BDO 60 40980



4 BKD 49 20502


Firms under $100 mn




5 Friedman 60 4350


Rev share Fee




4 KPMG 27 165780



Firms over $100 mn

1 BDO 30 20490



4 CBIZ MHM 35 16748


Firms under $100 mn



4 MBAF CPAs 44 3674



Rev share Fee


2 PwC 31 342271


4 KPMG 36 221040



Firms over $100 mn


2 CBIZ MHM 35 16748




Firms under $100 mn

1 Sikich 51 49472 Horne 45 3032







Revenue (in $mn) $4284442 790 $726792 677 $382178 888 $5393412 781


Total employees 168788 525 37667 652 20796 705 227251 547



Audit amp Attest $1559391 3640 $312296 4297 $145430 3805 $2017117 3740

Tax $1084999 2532 $239936 3301 $128111 3352 $1453046 2694

MAS (consulting) $1505515 3514 $138706 1908 $50367 1318 $1694588 3142

Other $134537 314 $35854 493 $58270 1525 $228661 424





2 Marcum 35010 2708


4 Moss Adams 40300 1715






4 Sikich 9700 2696







5 Marcum 35010 2708

6 Sikich 9700 2696








15 Moss Adams 40300 1715







22 Rehmann 10400 1504



26 Weaver 8340 1332

27 Armanino 11284 1311









overview

6




















database






There we said it AT

OVERVIEWfrom page 4





Year Revenue Total









































8

firm strategies














































































































work for them do









See STRATEGIES on

10




CONGRATULATIONS


All Rights Reserved


























































10

top tax firms





























12


















increased business








ON THE GROUND


















the USrdquo
































0 20 40 60 80 100

International Tax

Business Valuations






ForensicsFraud





Retirement Plans




Cost Segregation




CFOProject Staffi




Employment Search

ExportImport

1031 Like-Kind

IFRS consulting






niches and clients



13







































ADDING VALUE



















































niches and clients

0 20 40 60 80 100

Manufacturing

Midsized Businesses

Real Estate


Construction





Large Businesses

Pension Plans



Small Businesses

Retail Trade


Entertainment




Auto Dealerships


Franchising


School Districts




Gaming


Leasing Companies


















your clients







FIRM CLIENTS












KEEP CLIMBING





































regional overview


20







Tryon























The Southeast 21

New England 21

The Mid-Atlantic 22

The Great Lakes 24

The Gulf Coast 24

The Midwest 25


The Southwest 26

The West 27



21

regional leaders

















































































22

regional leaders


Mid-Atlantic

GreatLakes


SoutheastGulf Coast


Mountain0

5

10

15

20










regional leaders

26


EKSampH Denver 7046 1119 3 38 308 427 45 42 13 0











































27

regional leaders


















RBZ Los Angeles 2800 1327 1 14 89 136 17 52 17 14


















Mid-Atlantic

GreatLakes




Mountain0

500

1000

1500

2000

2500

3000



28




































Firm to Work For








day estimates




















Donnelly














on acquisitions







Firm to Work For


firm highlights






















vendors for clients



care practice

















over 11 percent









29












over 20 percent






























percent















vices list













space to start-ups







year in a row


2 percent





















consulting company















amp Kuchner








cost controls




















firm highlights



30









over 10 percent





sel Klein amp Co




























percent












almost 7 percent



companies























compensation plan










Concepts


Los Angeles offices























keting director


























to Work For

firm highlights



PKF NORTH AMERICA






Start a FREE trial

wwwbnacombtac23

8003721033





overview

4



gional Leaders




































Watch page 6 )















































MOVERS AND SHAKERS























lsquo10


-5

0

5

10

15

20

25

30




See OVERVIEW on

6



databank

5


Rev share Fee




4 KPMG 37 227180



Firms over $100 mn

1 BDO 60 40980



4 BKD 49 20502


Firms under $100 mn




5 Friedman 60 4350


Rev share Fee




4 KPMG 27 165780



Firms over $100 mn

1 BDO 30 20490



4 CBIZ MHM 35 16748


Firms under $100 mn



4 MBAF CPAs 44 3674



Rev share Fee


2 PwC 31 342271


4 KPMG 36 221040



Firms over $100 mn


2 CBIZ MHM 35 16748




Firms under $100 mn

1 Sikich 51 49472 Horne 45 3032







Revenue (in $mn) $4284442 790 $726792 677 $382178 888 $5393412 781


Total employees 168788 525 37667 652 20796 705 227251 547



Audit amp Attest $1559391 3640 $312296 4297 $145430 3805 $2017117 3740

Tax $1084999 2532 $239936 3301 $128111 3352 $1453046 2694

MAS (consulting) $1505515 3514 $138706 1908 $50367 1318 $1694588 3142

Other $134537 314 $35854 493 $58270 1525 $228661 424





2 Marcum 35010 2708


4 Moss Adams 40300 1715






4 Sikich 9700 2696







5 Marcum 35010 2708

6 Sikich 9700 2696








15 Moss Adams 40300 1715







22 Rehmann 10400 1504



26 Weaver 8340 1332

27 Armanino 11284 1311









overview

6




















database






There we said it AT

OVERVIEWfrom page 4





Year Revenue Total









































8

firm strategies














































































































work for them do









See STRATEGIES on

10




CONGRATULATIONS


All Rights Reserved


























































10

top tax firms





























12


















increased business








ON THE GROUND


















the USrdquo
































0 20 40 60 80 100

International Tax

Business Valuations






ForensicsFraud





Retirement Plans




Cost Segregation




CFOProject Staffi




Employment Search

ExportImport

1031 Like-Kind

IFRS consulting






niches and clients



13







































ADDING VALUE



















































niches and clients

0 20 40 60 80 100

Manufacturing

Midsized Businesses

Real Estate


Construction





Large Businesses

Pension Plans



Small Businesses

Retail Trade


Entertainment




Auto Dealerships


Franchising


School Districts




Gaming


Leasing Companies


















your clients







FIRM CLIENTS












KEEP CLIMBING





































regional overview


20







Tryon























The Southeast 21

New England 21

The Mid-Atlantic 22

The Great Lakes 24

The Gulf Coast 24

The Midwest 25


The Southwest 26

The West 27



21

regional leaders

















































































22

regional leaders


Mid-Atlantic

GreatLakes


SoutheastGulf Coast


Mountain0

5

10

15

20










regional leaders

26


EKSampH Denver 7046 1119 3 38 308 427 45 42 13 0











































27

regional leaders


















RBZ Los Angeles 2800 1327 1 14 89 136 17 52 17 14


















Mid-Atlantic

GreatLakes




Mountain0

500

1000

1500

2000

2500

3000



28




































Firm to Work For








day estimates




















Donnelly














on acquisitions







Firm to Work For


firm highlights






















vendors for clients



care practice

















over 11 percent









29












over 20 percent






























percent















vices list













space to start-ups







year in a row


2 percent





















consulting company















amp Kuchner








cost controls




















firm highlights



30









over 10 percent





sel Klein amp Co




























percent












almost 7 percent



companies























compensation plan










Concepts


Los Angeles offices























keting director


























to Work For

firm highlights



PKF NORTH AMERICA






Start a FREE trial

wwwbnacombtac23

8003721033



overview

4



gional Leaders




































Watch page 6 )















































MOVERS AND SHAKERS























lsquo10


-5

0

5

10

15

20

25

30




See OVERVIEW on

6



databank

5


Rev share Fee




4 KPMG 37 227180



Firms over $100 mn

1 BDO 60 40980



4 BKD 49 20502


Firms under $100 mn




5 Friedman 60 4350


Rev share Fee




4 KPMG 27 165780



Firms over $100 mn

1 BDO 30 20490



4 CBIZ MHM 35 16748


Firms under $100 mn



4 MBAF CPAs 44 3674



Rev share Fee


2 PwC 31 342271


4 KPMG 36 221040



Firms over $100 mn


2 CBIZ MHM 35 16748




Firms under $100 mn

1 Sikich 51 49472 Horne 45 3032







Revenue (in $mn) $4284442 790 $726792 677 $382178 888 $5393412 781


Total employees 168788 525 37667 652 20796 705 227251 547



Audit amp Attest $1559391 3640 $312296 4297 $145430 3805 $2017117 3740

Tax $1084999 2532 $239936 3301 $128111 3352 $1453046 2694

MAS (consulting) $1505515 3514 $138706 1908 $50367 1318 $1694588 3142

Other $134537 314 $35854 493 $58270 1525 $228661 424





2 Marcum 35010 2708


4 Moss Adams 40300 1715






4 Sikich 9700 2696







5 Marcum 35010 2708

6 Sikich 9700 2696








15 Moss Adams 40300 1715







22 Rehmann 10400 1504



26 Weaver 8340 1332

27 Armanino 11284 1311









overview

6




















database






There we said it AT

OVERVIEWfrom page 4





Year Revenue Total









































8

firm strategies














































































































work for them do









See STRATEGIES on

10




CONGRATULATIONS


All Rights Reserved


























































10

top tax firms





























12


















increased business








ON THE GROUND


















the USrdquo
































0 20 40 60 80 100

International Tax

Business Valuations






ForensicsFraud





Retirement Plans




Cost Segregation




CFOProject Staffi




Employment Search

ExportImport

1031 Like-Kind

IFRS consulting






niches and clients



13







































ADDING VALUE



















































niches and clients

0 20 40 60 80 100

Manufacturing

Midsized Businesses

Real Estate


Construction





Large Businesses

Pension Plans



Small Businesses

Retail Trade


Entertainment




Auto Dealerships


Franchising


School Districts




Gaming


Leasing Companies


















your clients







FIRM CLIENTS












KEEP CLIMBING





































regional overview


20







Tryon























The Southeast 21

New England 21

The Mid-Atlantic 22

The Great Lakes 24

The Gulf Coast 24

The Midwest 25


The Southwest 26

The West 27



21

regional leaders

















































































22

regional leaders


Mid-Atlantic

GreatLakes


SoutheastGulf Coast


Mountain0

5

10

15

20










regional leaders

26


EKSampH Denver 7046 1119 3 38 308 427 45 42 13 0











































27

regional leaders


















RBZ Los Angeles 2800 1327 1 14 89 136 17 52 17 14


















Mid-Atlantic

GreatLakes




Mountain0

500

1000

1500

2000

2500

3000



28




































Firm to Work For








day estimates




















Donnelly














on acquisitions







Firm to Work For


firm highlights






















vendors for clients



care practice

















over 11 percent









29












over 20 percent






























percent















vices list













space to start-ups







year in a row


2 percent





















consulting company















amp Kuchner








cost controls




















firm highlights



30









over 10 percent





sel Klein amp Co




























percent












almost 7 percent



companies























compensation plan










Concepts


Los Angeles offices























keting director


























to Work For

firm highlights



PKF NORTH AMERICA






Start a FREE trial

wwwbnacombtac23

8003721033



databank

5


Rev share Fee




4 KPMG 37 227180



Firms over $100 mn

1 BDO 60 40980



4 BKD 49 20502


Firms under $100 mn




5 Friedman 60 4350


Rev share Fee




4 KPMG 27 165780



Firms over $100 mn

1 BDO 30 20490



4 CBIZ MHM 35 16748


Firms under $100 mn



4 MBAF CPAs 44 3674



Rev share Fee


2 PwC 31 342271


4 KPMG 36 221040



Firms over $100 mn


2 CBIZ MHM 35 16748




Firms under $100 mn

1 Sikich 51 49472 Horne 45 3032







Revenue (in $mn) $4284442 790 $726792 677 $382178 888 $5393412 781


Total employees 168788 525 37667 652 20796 705 227251 547



Audit amp Attest $1559391 3640 $312296 4297 $145430 3805 $2017117 3740

Tax $1084999 2532 $239936 3301 $128111 3352 $1453046 2694

MAS (consulting) $1505515 3514 $138706 1908 $50367 1318 $1694588 3142

Other $134537 314 $35854 493 $58270 1525 $228661 424





2 Marcum 35010 2708


4 Moss Adams 40300 1715






4 Sikich 9700 2696







5 Marcum 35010 2708

6 Sikich 9700 2696








15 Moss Adams 40300 1715







22 Rehmann 10400 1504



26 Weaver 8340 1332

27 Armanino 11284 1311









overview

6




















database






There we said it AT

OVERVIEWfrom page 4





Year Revenue Total









































8

firm strategies














































































































work for them do









See STRATEGIES on

10




CONGRATULATIONS


All Rights Reserved


























































10

top tax firms





























12


















increased business








ON THE GROUND


















the USrdquo
































0 20 40 60 80 100

International Tax

Business Valuations






ForensicsFraud





Retirement Plans




Cost Segregation




CFOProject Staffi




Employment Search

ExportImport

1031 Like-Kind

IFRS consulting






niches and clients



13







































ADDING VALUE



















































niches and clients

0 20 40 60 80 100

Manufacturing

Midsized Businesses

Real Estate


Construction





Large Businesses

Pension Plans



Small Businesses

Retail Trade


Entertainment




Auto Dealerships


Franchising


School Districts




Gaming


Leasing Companies


















your clients







FIRM CLIENTS












KEEP CLIMBING





































regional overview


20







Tryon























The Southeast 21

New England 21

The Mid-Atlantic 22

The Great Lakes 24

The Gulf Coast 24

The Midwest 25


The Southwest 26

The West 27



21

regional leaders

















































































22

regional leaders


Mid-Atlantic

GreatLakes


SoutheastGulf Coast


Mountain0

5

10

15

20










regional leaders

26


EKSampH Denver 7046 1119 3 38 308 427 45 42 13 0











































27

regional leaders


















RBZ Los Angeles 2800 1327 1 14 89 136 17 52 17 14


















Mid-Atlantic

GreatLakes




Mountain0

500

1000

1500

2000

2500

3000



28




































Firm to Work For








day estimates




















Donnelly














on acquisitions







Firm to Work For


firm highlights






















vendors for clients



care practice

















over 11 percent









29












over 20 percent






























percent















vices list













space to start-ups







year in a row


2 percent





















consulting company















amp Kuchner








cost controls




















firm highlights



30









over 10 percent





sel Klein amp Co




























percent












almost 7 percent



companies























compensation plan










Concepts


Los Angeles offices























keting director


























to Work For

firm highlights



PKF NORTH AMERICA






Start a FREE trial

wwwbnacombtac23

8003721033



overview

6




















database






There we said it AT

OVERVIEWfrom page 4





Year Revenue Total









































8

firm strategies














































































































work for them do









See STRATEGIES on

10




CONGRATULATIONS


All Rights Reserved


























































10

top tax firms





























12


















increased business








ON THE GROUND


















the USrdquo
































0 20 40 60 80 100

International Tax

Business Valuations






ForensicsFraud





Retirement Plans




Cost Segregation




CFOProject Staffi




Employment Search

ExportImport

1031 Like-Kind

IFRS consulting






niches and clients



13







































ADDING VALUE



















































niches and clients

0 20 40 60 80 100

Manufacturing

Midsized Businesses

Real Estate


Construction





Large Businesses

Pension Plans



Small Businesses

Retail Trade


Entertainment




Auto Dealerships


Franchising


School Districts




Gaming


Leasing Companies


















your clients







FIRM CLIENTS












KEEP CLIMBING





































regional overview


20







Tryon























The Southeast 21

New England 21

The Mid-Atlantic 22

The Great Lakes 24

The Gulf Coast 24

The Midwest 25


The Southwest 26

The West 27



21

regional leaders

















































































22

regional leaders


Mid-Atlantic

GreatLakes


SoutheastGulf Coast


Mountain0

5

10

15

20










regional leaders

26


EKSampH Denver 7046 1119 3 38 308 427 45 42 13 0











































27

regional leaders


















RBZ Los Angeles 2800 1327 1 14 89 136 17 52 17 14


















Mid-Atlantic

GreatLakes




Mountain0

500

1000

1500

2000

2500

3000



28




































Firm to Work For








day estimates




















Donnelly














on acquisitions







Firm to Work For


firm highlights






















vendors for clients



care practice

















over 11 percent









29












over 20 percent






























percent















vices list













space to start-ups







year in a row


2 percent





















consulting company















amp Kuchner








cost controls




















firm highlights



30









over 10 percent





sel Klein amp Co




























percent












almost 7 percent



companies























compensation plan










Concepts


Los Angeles offices























keting director


























to Work For

firm highlights



PKF NORTH AMERICA






Start a FREE trial

wwwbnacombtac23

8003721033





8

firm strategies














































































































work for them do









See STRATEGIES on

10




CONGRATULATIONS


All Rights Reserved


























































10

top tax firms





























12


















increased business








ON THE GROUND


















the USrdquo
































0 20 40 60 80 100

International Tax

Business Valuations






ForensicsFraud





Retirement Plans




Cost Segregation




CFOProject Staffi




Employment Search

ExportImport

1031 Like-Kind

IFRS consulting






niches and clients



13







































ADDING VALUE



















































niches and clients

0 20 40 60 80 100

Manufacturing

Midsized Businesses

Real Estate


Construction





Large Businesses

Pension Plans



Small Businesses

Retail Trade


Entertainment




Auto Dealerships


Franchising


School Districts




Gaming


Leasing Companies


















your clients







FIRM CLIENTS












KEEP CLIMBING





































regional overview


20







Tryon























The Southeast 21

New England 21

The Mid-Atlantic 22

The Great Lakes 24

The Gulf Coast 24

The Midwest 25


The Southwest 26

The West 27



21

regional leaders

















































































22

regional leaders


Mid-Atlantic

GreatLakes


SoutheastGulf Coast


Mountain0

5

10

15

20










regional leaders

26


EKSampH Denver 7046 1119 3 38 308 427 45 42 13 0











































27

regional leaders


















RBZ Los Angeles 2800 1327 1 14 89 136 17 52 17 14


















Mid-Atlantic

GreatLakes




Mountain0

500

1000

1500

2000

2500

3000



28




































Firm to Work For








day estimates




















Donnelly














on acquisitions







Firm to Work For


firm highlights






















vendors for clients



care practice

















over 11 percent









29












over 20 percent






























percent















vices list













space to start-ups







year in a row


2 percent





















consulting company















amp Kuchner








cost controls




















firm highlights



30









over 10 percent





sel Klein amp Co




























percent












almost 7 percent



companies























compensation plan










Concepts


Los Angeles offices























keting director


























to Work For

firm highlights



PKF NORTH AMERICA






Start a FREE trial

wwwbnacombtac23

8003721033



8

firm strategies














































































































work for them do









See STRATEGIES on

10




CONGRATULATIONS


All Rights Reserved


























































10

top tax firms





























12


















increased business








ON THE GROUND


















the USrdquo
































0 20 40 60 80 100

International Tax

Business Valuations






ForensicsFraud





Retirement Plans




Cost Segregation




CFOProject Staffi




Employment Search

ExportImport

1031 Like-Kind

IFRS consulting






niches and clients



13







































ADDING VALUE



















































niches and clients

0 20 40 60 80 100

Manufacturing

Midsized Businesses

Real Estate


Construction





Large Businesses

Pension Plans



Small Businesses

Retail Trade


Entertainment




Auto Dealerships


Franchising


School Districts




Gaming


Leasing Companies


















your clients







FIRM CLIENTS












KEEP CLIMBING





































regional overview


20







Tryon























The Southeast 21

New England 21

The Mid-Atlantic 22

The Great Lakes 24

The Gulf Coast 24

The Midwest 25


The Southwest 26

The West 27



21

regional leaders

















































































22

regional leaders


Mid-Atlantic

GreatLakes


SoutheastGulf Coast


Mountain0

5

10

15

20










regional leaders

26


EKSampH Denver 7046 1119 3 38 308 427 45 42 13 0











































27

regional leaders


















RBZ Los Angeles 2800 1327 1 14 89 136 17 52 17 14


















Mid-Atlantic

GreatLakes




Mountain0

500

1000

1500

2000

2500

3000



28




































Firm to Work For








day estimates




















Donnelly














on acquisitions







Firm to Work For


firm highlights






















vendors for clients



care practice

















over 11 percent









29












over 20 percent






























percent















vices list













space to start-ups







year in a row


2 percent





















consulting company















amp Kuchner








cost controls




















firm highlights



30









over 10 percent





sel Klein amp Co




























percent












almost 7 percent



companies























compensation plan










Concepts


Los Angeles offices























keting director


























to Work For

firm highlights



PKF NORTH AMERICA






Start a FREE trial

wwwbnacombtac23

8003721033



CONGRATULATIONS


All Rights Reserved


























































10

top tax firms





























12


















increased business








ON THE GROUND


















the USrdquo
































0 20 40 60 80 100

International Tax

Business Valuations






ForensicsFraud





Retirement Plans




Cost Segregation




CFOProject Staffi




Employment Search

ExportImport

1031 Like-Kind

IFRS consulting






niches and clients



13







































ADDING VALUE



















































niches and clients

0 20 40 60 80 100

Manufacturing

Midsized Businesses

Real Estate


Construction





Large Businesses

Pension Plans



Small Businesses

Retail Trade


Entertainment




Auto Dealerships


Franchising


School Districts




Gaming


Leasing Companies


















your clients







FIRM CLIENTS












KEEP CLIMBING





































regional overview


20







Tryon























The Southeast 21

New England 21

The Mid-Atlantic 22

The Great Lakes 24

The Gulf Coast 24

The Midwest 25


The Southwest 26

The West 27



21

regional leaders

















































































22

regional leaders


Mid-Atlantic

GreatLakes


SoutheastGulf Coast


Mountain0

5

10

15

20










regional leaders

26


EKSampH Denver 7046 1119 3 38 308 427 45 42 13 0











































27

regional leaders


















RBZ Los Angeles 2800 1327 1 14 89 136 17 52 17 14


















Mid-Atlantic

GreatLakes




Mountain0

500

1000

1500

2000

2500

3000



28




































Firm to Work For








day estimates




















Donnelly














on acquisitions







Firm to Work For


firm highlights






















vendors for clients



care practice

















over 11 percent









29












over 20 percent






























percent















vices list













space to start-ups







year in a row


2 percent





















consulting company















amp Kuchner








cost controls




















firm highlights



30









over 10 percent





sel Klein amp Co




























percent












almost 7 percent



companies























compensation plan










Concepts


Los Angeles offices























keting director


























to Work For

firm highlights



PKF NORTH AMERICA






Start a FREE trial

wwwbnacombtac23

8003721033


























































10

top tax firms





























12


















increased business








ON THE GROUND


















the USrdquo
































0 20 40 60 80 100

International Tax

Business Valuations






ForensicsFraud





Retirement Plans




Cost Segregation




CFOProject Staffi




Employment Search

ExportImport

1031 Like-Kind

IFRS consulting






niches and clients



13







































ADDING VALUE



















































niches and clients

0 20 40 60 80 100

Manufacturing

Midsized Businesses

Real Estate


Construction





Large Businesses

Pension Plans



Small Businesses

Retail Trade


Entertainment




Auto Dealerships


Franchising


School Districts




Gaming


Leasing Companies


















your clients







FIRM CLIENTS












KEEP CLIMBING





































regional overview


20







Tryon























The Southeast 21

New England 21

The Mid-Atlantic 22

The Great Lakes 24

The Gulf Coast 24

The Midwest 25


The Southwest 26

The West 27



21

regional leaders

















































































22

regional leaders


Mid-Atlantic

GreatLakes


SoutheastGulf Coast


Mountain0

5

10

15

20










regional leaders

26


EKSampH Denver 7046 1119 3 38 308 427 45 42 13 0











































27

regional leaders


















RBZ Los Angeles 2800 1327 1 14 89 136 17 52 17 14


















Mid-Atlantic

GreatLakes




Mountain0

500

1000

1500

2000

2500

3000



28




































Firm to Work For








day estimates




















Donnelly














on acquisitions







Firm to Work For


firm highlights






















vendors for clients



care practice

















over 11 percent









29












over 20 percent






























percent















vices list













space to start-ups







year in a row


2 percent





















consulting company















amp Kuchner








cost controls




















firm highlights



30









over 10 percent





sel Klein amp Co




























percent












almost 7 percent



companies























compensation plan










Concepts


Los Angeles offices























keting director


























to Work For

firm highlights



PKF NORTH AMERICA






Start a FREE trial

wwwbnacombtac23

8003721033





12


















increased business








ON THE GROUND


















the USrdquo
































0 20 40 60 80 100

International Tax

Business Valuations






ForensicsFraud





Retirement Plans




Cost Segregation




CFOProject Staffi




Employment Search

ExportImport

1031 Like-Kind

IFRS consulting






niches and clients



13







































ADDING VALUE



















































niches and clients

0 20 40 60 80 100

Manufacturing

Midsized Businesses

Real Estate


Construction





Large Businesses

Pension Plans



Small Businesses

Retail Trade


Entertainment




Auto Dealerships


Franchising


School Districts




Gaming


Leasing Companies


















your clients







FIRM CLIENTS












KEEP CLIMBING





































regional overview


20







Tryon























The Southeast 21

New England 21

The Mid-Atlantic 22

The Great Lakes 24

The Gulf Coast 24

The Midwest 25


The Southwest 26

The West 27



21

regional leaders

















































































22

regional leaders


Mid-Atlantic

GreatLakes


SoutheastGulf Coast


Mountain0

5

10

15

20










regional leaders

26


EKSampH Denver 7046 1119 3 38 308 427 45 42 13 0











































27

regional leaders


















RBZ Los Angeles 2800 1327 1 14 89 136 17 52 17 14


















Mid-Atlantic

GreatLakes




Mountain0

500

1000

1500

2000

2500

3000



28




































Firm to Work For








day estimates




















Donnelly














on acquisitions







Firm to Work For


firm highlights






















vendors for clients



care practice

















over 11 percent









29












over 20 percent






























percent















vices list













space to start-ups







year in a row


2 percent





















consulting company















amp Kuchner








cost controls




















firm highlights



30









over 10 percent





sel Klein amp Co




























percent












almost 7 percent



companies























compensation plan










Concepts


Los Angeles offices























keting director


























to Work For

firm highlights



PKF NORTH AMERICA






Start a FREE trial

wwwbnacombtac23

8003721033



12


















increased business








ON THE GROUND


















the USrdquo
































0 20 40 60 80 100

International Tax

Business Valuations






ForensicsFraud





Retirement Plans




Cost Segregation




CFOProject Staffi




Employment Search

ExportImport

1031 Like-Kind

IFRS consulting






niches and clients



13







































ADDING VALUE



















































niches and clients

0 20 40 60 80 100

Manufacturing

Midsized Businesses

Real Estate


Construction





Large Businesses

Pension Plans



Small Businesses

Retail Trade


Entertainment




Auto Dealerships


Franchising


School Districts




Gaming


Leasing Companies


















your clients







FIRM CLIENTS












KEEP CLIMBING





































regional overview


20







Tryon























The Southeast 21

New England 21

The Mid-Atlantic 22

The Great Lakes 24

The Gulf Coast 24

The Midwest 25


The Southwest 26

The West 27



21

regional leaders

















































































22

regional leaders


Mid-Atlantic

GreatLakes


SoutheastGulf Coast


Mountain0

5

10

15

20










regional leaders

26


EKSampH Denver 7046 1119 3 38 308 427 45 42 13 0











































27

regional leaders


















RBZ Los Angeles 2800 1327 1 14 89 136 17 52 17 14


















Mid-Atlantic

GreatLakes




Mountain0

500

1000

1500

2000

2500

3000



28




































Firm to Work For








day estimates




















Donnelly














on acquisitions







Firm to Work For


firm highlights






















vendors for clients



care practice

















over 11 percent









29












over 20 percent






























percent















vices list













space to start-ups







year in a row


2 percent





















consulting company















amp Kuchner








cost controls




















firm highlights



30









over 10 percent





sel Klein amp Co




























percent












almost 7 percent



companies























compensation plan










Concepts


Los Angeles offices























keting director


























to Work For

firm highlights



PKF NORTH AMERICA






Start a FREE trial

wwwbnacombtac23

8003721033



13







































ADDING VALUE



















































niches and clients

0 20 40 60 80 100

Manufacturing

Midsized Businesses

Real Estate


Construction





Large Businesses

Pension Plans



Small Businesses

Retail Trade


Entertainment




Auto Dealerships


Franchising


School Districts




Gaming


Leasing Companies


















your clients







FIRM CLIENTS












KEEP CLIMBING





































regional overview


20







Tryon























The Southeast 21

New England 21

The Mid-Atlantic 22

The Great Lakes 24

The Gulf Coast 24

The Midwest 25


The Southwest 26

The West 27



21

regional leaders

















































































22

regional leaders


Mid-Atlantic

GreatLakes


SoutheastGulf Coast


Mountain0

5

10

15

20










regional leaders

26


EKSampH Denver 7046 1119 3 38 308 427 45 42 13 0











































27

regional leaders


















RBZ Los Angeles 2800 1327 1 14 89 136 17 52 17 14


















Mid-Atlantic

GreatLakes




Mountain0

500

1000

1500

2000

2500

3000



28




































Firm to Work For








day estimates




















Donnelly














on acquisitions







Firm to Work For


firm highlights






















vendors for clients



care practice

















over 11 percent









29












over 20 percent






























percent















vices list













space to start-ups







year in a row


2 percent





















consulting company















amp Kuchner








cost controls




















firm highlights



30









over 10 percent





sel Klein amp Co




























percent












almost 7 percent



companies























compensation plan










Concepts


Los Angeles offices























keting director


























to Work For

firm highlights



PKF NORTH AMERICA






Start a FREE trial

wwwbnacombtac23

8003721033
















your clients







FIRM CLIENTS












KEEP CLIMBING





































regional overview


20







Tryon























The Southeast 21

New England 21

The Mid-Atlantic 22

The Great Lakes 24

The Gulf Coast 24

The Midwest 25


The Southwest 26

The West 27



21

regional leaders

















































































22

regional leaders


Mid-Atlantic

GreatLakes


SoutheastGulf Coast


Mountain0

5

10

15

20










regional leaders

26


EKSampH Denver 7046 1119 3 38 308 427 45 42 13 0











































27

regional leaders


















RBZ Los Angeles 2800 1327 1 14 89 136 17 52 17 14


















Mid-Atlantic

GreatLakes




Mountain0

500

1000

1500

2000

2500

3000



28




































Firm to Work For








day estimates




















Donnelly














on acquisitions







Firm to Work For


firm highlights






















vendors for clients



care practice

















over 11 percent









29












over 20 percent






























percent















vices list













space to start-ups







year in a row


2 percent





















consulting company















amp Kuchner








cost controls




















firm highlights



30









over 10 percent





sel Klein amp Co




























percent












almost 7 percent



companies























compensation plan










Concepts


Los Angeles offices























keting director


























to Work For

firm highlights



PKF NORTH AMERICA






Start a FREE trial

wwwbnacombtac23

8003721033












KEEP CLIMBING





































regional overview


20







Tryon























The Southeast 21

New England 21

The Mid-Atlantic 22

The Great Lakes 24

The Gulf Coast 24

The Midwest 25


The Southwest 26

The West 27



21

regional leaders

















































































22

regional leaders


Mid-Atlantic

GreatLakes


SoutheastGulf Coast


Mountain0

5

10

15

20










regional leaders

26


EKSampH Denver 7046 1119 3 38 308 427 45 42 13 0











































27

regional leaders


















RBZ Los Angeles 2800 1327 1 14 89 136 17 52 17 14


















Mid-Atlantic

GreatLakes




Mountain0

500

1000

1500

2000

2500

3000



28




































Firm to Work For








day estimates




















Donnelly














on acquisitions







Firm to Work For


firm highlights






















vendors for clients



care practice

















over 11 percent









29












over 20 percent






























percent















vices list













space to start-ups







year in a row


2 percent





















consulting company















amp Kuchner








cost controls




















firm highlights



30









over 10 percent





sel Klein amp Co




























percent












almost 7 percent



companies























compensation plan










Concepts


Los Angeles offices























keting director


























to Work For

firm highlights



PKF NORTH AMERICA






Start a FREE trial

wwwbnacombtac23

8003721033










KEEP CLIMBING





































regional overview


20







Tryon























The Southeast 21

New England 21

The Mid-Atlantic 22

The Great Lakes 24

The Gulf Coast 24

The Midwest 25


The Southwest 26

The West 27



21

regional leaders

















































































22

regional leaders


Mid-Atlantic

GreatLakes


SoutheastGulf Coast


Mountain0

5

10

15

20










regional leaders

26


EKSampH Denver 7046 1119 3 38 308 427 45 42 13 0











































27

regional leaders


















RBZ Los Angeles 2800 1327 1 14 89 136 17 52 17 14


















Mid-Atlantic

GreatLakes




Mountain0

500

1000

1500

2000

2500

3000



28




































Firm to Work For








day estimates




















Donnelly














on acquisitions







Firm to Work For


firm highlights






















vendors for clients



care practice

















over 11 percent









29












over 20 percent






























percent















vices list













space to start-ups







year in a row


2 percent





















consulting company















amp Kuchner








cost controls




















firm highlights



30









over 10 percent





sel Klein amp Co




























percent












almost 7 percent



companies























compensation plan










Concepts


Los Angeles offices























keting director


























to Work For

firm highlights



PKF NORTH AMERICA






Start a FREE trial

wwwbnacombtac23

8003721033








KEEP CLIMBING





































regional overview


20







Tryon























The Southeast 21

New England 21

The Mid-Atlantic 22

The Great Lakes 24

The Gulf Coast 24

The Midwest 25


The Southwest 26

The West 27



21

regional leaders

















































































22

regional leaders


Mid-Atlantic

GreatLakes


SoutheastGulf Coast


Mountain0

5

10

15

20










regional leaders

26


EKSampH Denver 7046 1119 3 38 308 427 45 42 13 0











































27

regional leaders


















RBZ Los Angeles 2800 1327 1 14 89 136 17 52 17 14


















Mid-Atlantic

GreatLakes




Mountain0

500

1000

1500

2000

2500

3000



28




































Firm to Work For








day estimates




















Donnelly














on acquisitions







Firm to Work For


firm highlights






















vendors for clients



care practice

















over 11 percent









29












over 20 percent






























percent















vices list













space to start-ups







year in a row


2 percent





















consulting company















amp Kuchner








cost controls




















firm highlights



30









over 10 percent





sel Klein amp Co




























percent












almost 7 percent



companies























compensation plan










Concepts


Los Angeles offices























keting director


























to Work For

firm highlights



PKF NORTH AMERICA






Start a FREE trial

wwwbnacombtac23

8003721033






KEEP CLIMBING





































regional overview


20







Tryon























The Southeast 21

New England 21

The Mid-Atlantic 22

The Great Lakes 24

The Gulf Coast 24

The Midwest 25


The Southwest 26

The West 27



21

regional leaders

















































































22

regional leaders


Mid-Atlantic

GreatLakes


SoutheastGulf Coast


Mountain0

5

10

15

20










regional leaders

26


EKSampH Denver 7046 1119 3 38 308 427 45 42 13 0











































27

regional leaders


















RBZ Los Angeles 2800 1327 1 14 89 136 17 52 17 14


















Mid-Atlantic

GreatLakes




Mountain0

500

1000

1500

2000

2500

3000



28




































Firm to Work For








day estimates




















Donnelly














on acquisitions







Firm to Work For


firm highlights






















vendors for clients



care practice

















over 11 percent









29












over 20 percent






























percent















vices list













space to start-ups







year in a row


2 percent





















consulting company















amp Kuchner








cost controls




















firm highlights



30









over 10 percent





sel Klein amp Co




























percent












almost 7 percent



companies























compensation plan










Concepts


Los Angeles offices























keting director


























to Work For

firm highlights



PKF NORTH AMERICA






Start a FREE trial

wwwbnacombtac23

8003721033




KEEP CLIMBING





































regional overview


20







Tryon























The Southeast 21

New England 21

The Mid-Atlantic 22

The Great Lakes 24

The Gulf Coast 24

The Midwest 25


The Southwest 26

The West 27



21

regional leaders

















































































22

regional leaders


Mid-Atlantic

GreatLakes


SoutheastGulf Coast


Mountain0

5

10

15

20










regional leaders

26


EKSampH Denver 7046 1119 3 38 308 427 45 42 13 0











































27

regional leaders


















RBZ Los Angeles 2800 1327 1 14 89 136 17 52 17 14


















Mid-Atlantic

GreatLakes




Mountain0

500

1000

1500

2000

2500

3000



28




































Firm to Work For








day estimates




















Donnelly














on acquisitions







Firm to Work For


firm highlights






















vendors for clients



care practice

















over 11 percent









29












over 20 percent






























percent















vices list













space to start-ups







year in a row


2 percent





















consulting company















amp Kuchner








cost controls




















firm highlights



30









over 10 percent





sel Klein amp Co




























percent












almost 7 percent



companies























compensation plan










Concepts


Los Angeles offices























keting director


























to Work For

firm highlights



PKF NORTH AMERICA






Start a FREE trial

wwwbnacombtac23

8003721033































regional overview


20







Tryon























The Southeast 21

New England 21

The Mid-Atlantic 22

The Great Lakes 24

The Gulf Coast 24

The Midwest 25


The Southwest 26

The West 27



21

regional leaders

















































































22

regional leaders


Mid-Atlantic

GreatLakes


SoutheastGulf Coast


Mountain0

5

10

15

20










regional leaders

26


EKSampH Denver 7046 1119 3 38 308 427 45 42 13 0











































27

regional leaders


















RBZ Los Angeles 2800 1327 1 14 89 136 17 52 17 14


















Mid-Atlantic

GreatLakes




Mountain0

500

1000

1500

2000

2500

3000



28




































Firm to Work For








day estimates




















Donnelly














on acquisitions







Firm to Work For


firm highlights






















vendors for clients



care practice

















over 11 percent









29












over 20 percent






























percent















vices list













space to start-ups







year in a row


2 percent





















consulting company















amp Kuchner








cost controls




















firm highlights



30









over 10 percent





sel Klein amp Co




























percent












almost 7 percent



companies























compensation plan










Concepts


Los Angeles offices























keting director


























to Work For

firm highlights



PKF NORTH AMERICA






Start a FREE trial

wwwbnacombtac23

8003721033



21

regional leaders

















































































22

regional leaders


Mid-Atlantic

GreatLakes


SoutheastGulf Coast


Mountain0

5

10

15

20










regional leaders

26


EKSampH Denver 7046 1119 3 38 308 427 45 42 13 0











































27

regional leaders


















RBZ Los Angeles 2800 1327 1 14 89 136 17 52 17 14


















Mid-Atlantic

GreatLakes




Mountain0

500

1000

1500

2000

2500

3000



28




































Firm to Work For








day estimates




















Donnelly














on acquisitions







Firm to Work For


firm highlights






















vendors for clients



care practice

















over 11 percent









29












over 20 percent






























percent















vices list













space to start-ups







year in a row


2 percent





















consulting company















amp Kuchner








cost controls




















firm highlights



30









over 10 percent





sel Klein amp Co




























percent












almost 7 percent



companies























compensation plan










Concepts


Los Angeles offices























keting director


























to Work For

firm highlights



PKF NORTH AMERICA






Start a FREE trial

wwwbnacombtac23

8003721033






































22

regional leaders


Mid-Atlantic

GreatLakes


SoutheastGulf Coast


Mountain0

5

10

15

20










regional leaders

26


EKSampH Denver 7046 1119 3 38 308 427 45 42 13 0











































27

regional leaders


















RBZ Los Angeles 2800 1327 1 14 89 136 17 52 17 14


















Mid-Atlantic

GreatLakes




Mountain0

500

1000

1500

2000

2500

3000



28




































Firm to Work For








day estimates




















Donnelly














on acquisitions







Firm to Work For


firm highlights






















vendors for clients



care practice

















over 11 percent









29












over 20 percent






























percent















vices list













space to start-ups







year in a row


2 percent





















consulting company















amp Kuchner








cost controls




















firm highlights



30









over 10 percent





sel Klein amp Co




























percent












almost 7 percent



companies























compensation plan










Concepts


Los Angeles offices























keting director


























to Work For

firm highlights



PKF NORTH AMERICA






Start a FREE trial

wwwbnacombtac23

8003721033










regional leaders

26


EKSampH Denver 7046 1119 3 38 308 427 45 42 13 0











































27

regional leaders


















RBZ Los Angeles 2800 1327 1 14 89 136 17 52 17 14


















Mid-Atlantic

GreatLakes




Mountain0

500

1000

1500

2000

2500

3000



28




































Firm to Work For








day estimates




















Donnelly














on acquisitions







Firm to Work For


firm highlights






















vendors for clients



care practice

















over 11 percent









29












over 20 percent






























percent















vices list













space to start-ups







year in a row


2 percent





















consulting company















amp Kuchner








cost controls




















firm highlights



30









over 10 percent





sel Klein amp Co




























percent












almost 7 percent



companies























compensation plan










Concepts


Los Angeles offices























keting director


























to Work For

firm highlights



PKF NORTH AMERICA






Start a FREE trial

wwwbnacombtac23

8003721033







regional leaders

26


EKSampH Denver 7046 1119 3 38 308 427 45 42 13 0











































27

regional leaders


















RBZ Los Angeles 2800 1327 1 14 89 136 17 52 17 14


















Mid-Atlantic

GreatLakes




Mountain0

500

1000

1500

2000

2500

3000



28




































Firm to Work For








day estimates




















Donnelly














on acquisitions







Firm to Work For


firm highlights






















vendors for clients



care practice

















over 11 percent









29












over 20 percent






























percent















vices list













space to start-ups







year in a row


2 percent





















consulting company















amp Kuchner








cost controls




















firm highlights



30









over 10 percent





sel Klein amp Co




























percent












almost 7 percent



companies























compensation plan










Concepts


Los Angeles offices























keting director


























to Work For

firm highlights



PKF NORTH AMERICA






Start a FREE trial

wwwbnacombtac23

8003721033





regional leaders

26


EKSampH Denver 7046 1119 3 38 308 427 45 42 13 0











































27

regional leaders


















RBZ Los Angeles 2800 1327 1 14 89 136 17 52 17 14


















Mid-Atlantic

GreatLakes




Mountain0

500

1000

1500

2000

2500

3000



28




































Firm to Work For








day estimates




















Donnelly














on acquisitions







Firm to Work For


firm highlights






















vendors for clients



care practice

















over 11 percent









29












over 20 percent






























percent















vices list













space to start-ups







year in a row


2 percent





















consulting company















amp Kuchner








cost controls




















firm highlights



30









over 10 percent





sel Klein amp Co




























percent












almost 7 percent



companies























compensation plan










Concepts


Los Angeles offices























keting director


























to Work For

firm highlights



PKF NORTH AMERICA






Start a FREE trial

wwwbnacombtac23

8003721033



regional leaders

26


EKSampH Denver 7046 1119 3 38 308 427 45 42 13 0











































27

regional leaders


















RBZ Los Angeles 2800 1327 1 14 89 136 17 52 17 14


















Mid-Atlantic

GreatLakes




Mountain0

500

1000

1500

2000

2500

3000



28




































Firm to Work For








day estimates




















Donnelly














on acquisitions







Firm to Work For


firm highlights






















vendors for clients



care practice

















over 11 percent









29












over 20 percent






























percent















vices list













space to start-ups







year in a row


2 percent





















consulting company















amp Kuchner








cost controls




















firm highlights



30









over 10 percent





sel Klein amp Co




























percent












almost 7 percent



companies























compensation plan










Concepts


Los Angeles offices























keting director


























to Work For

firm highlights



PKF NORTH AMERICA






Start a FREE trial

wwwbnacombtac23

8003721033



27

regional leaders


















RBZ Los Angeles 2800 1327 1 14 89 136 17 52 17 14


















Mid-Atlantic

GreatLakes




Mountain0

500

1000

1500

2000

2500

3000



28




































Firm to Work For








day estimates




















Donnelly














on acquisitions







Firm to Work For


firm highlights






















vendors for clients



care practice

















over 11 percent









29












over 20 percent






























percent















vices list













space to start-ups







year in a row


2 percent





















consulting company















amp Kuchner








cost controls




















firm highlights



30









over 10 percent





sel Klein amp Co




























percent












almost 7 percent



companies























compensation plan










Concepts


Los Angeles offices























keting director


























to Work For

firm highlights



PKF NORTH AMERICA






Start a FREE trial

wwwbnacombtac23

8003721033



28




































Firm to Work For








day estimates




















Donnelly














on acquisitions







Firm to Work For


firm highlights






















vendors for clients



care practice

















over 11 percent









29












over 20 percent






























percent















vices list













space to start-ups







year in a row


2 percent





















consulting company















amp Kuchner








cost controls




















firm highlights



30









over 10 percent





sel Klein amp Co




























percent












almost 7 percent



companies























compensation plan










Concepts


Los Angeles offices























keting director


























to Work For

firm highlights



PKF NORTH AMERICA






Start a FREE trial

wwwbnacombtac23

8003721033



29












over 20 percent






























percent















vices list













space to start-ups







year in a row


2 percent





















consulting company















amp Kuchner








cost controls




















firm highlights



30









over 10 percent





sel Klein amp Co




























percent












almost 7 percent



companies























compensation plan










Concepts


Los Angeles offices























keting director


























to Work For

firm highlights



PKF NORTH AMERICA






Start a FREE trial

wwwbnacombtac23

8003721033



30









over 10 percent





sel Klein amp Co




























percent












almost 7 percent



companies























compensation plan










Concepts


Los Angeles offices























keting director


























to Work For

firm highlights



PKF NORTH AMERICA






Start a FREE trial

wwwbnacombtac23

8003721033



PKF NORTH AMERICA






Start a FREE trial

wwwbnacombtac23

8003721033






Start a FREE trial

wwwbnacombtac23

8003721033

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