August Shell Final DRAFT 7-31 1 P.,M. - Platt Group,...

SPPECCIAAL RTH

IP

REHE IPA

PA 10

POA 300

00 ANA

ORTFIRM

ALYSI

T MS

IS

AuVo

IP

TF

IPA

TO

IPA

TF

IPA

IPA

TOTG

IPA

TOTG

I

IN

ins

IT IS A VIOLATION

ugust 2017 ol. 30, No. 8

A 100 ANALYS

The Five-Year TFirm Predictions-

A 100 FIRMS

The Complete LiOf The 2017 IPA

A 100 HIGHLIGH

The 2017 IPA 1Fastest-Growing

A 100 ANALYSIS

A 200 FIRMS

The Complete LiOf The 2017 IPAThe IPA 200 FasGrowing Firms

A 300 FIRMS

The Complete LiOf The IPA 300The IPA 300 FasGrowing Firms

PA 300 Associa

COMING NEXTTHE 2017 BEST O

ALONG WITH

BENCHMARKING

NSIDE PUBLIC ACA publicatThe Platt G

sidepublicacco

017

N OF FEDERAL COPYRIGH

IS

rends 4 -Growth 5

isting A 100 6

HTS

00 g Firms 10

S CONT. 11

isting A 200 19 stest-

24

isting 25

stest- 30

ations 32

T MONTH OF THE BEST,

H MORE

G ANALYSES!

CCOUNTINGtion of Group ounting.com

HT LAW TO REPRODUCE

Half FMetrics

largest fi

improving

and ment

The glass

increases

noticeably

increasing

partners

$1.62 – l

quarter of

With ave

profession

costs con

revenue.

partners,

dollar of r

Average

while sa

average.

organic g

some fir

below-ma

E ALL OR PART OF THIS P

ull Or Hs Stall An

rms, 2016 w

g their skill

oring.

s-half-empty

and organi

y for the s

gly smaller

continue to

ess than 1%

f a percentag

rage leverag

nals per e

ntinue to rise

Personnel

now accoun

revenue.

billing rate

alary increa

That imbala

growth seem

rms undercu

arket fees in

PUBLICATION WITHOUT

Half Empnd Profita

The gla

that ma

invest

people

the st

(FY201

in net i

was a year

s in manage

y view is tha

ic growth is

smaller IPA

percentage

grow. Net

% growth from

ge point to an

ge at a recor

equity partn

e as a perce

costs, exc

nt for 49.3 c

increases ar

ases are 6%

ance comes a

ms harder to

ut the com

many mark

T CONSENT. COPYRIGHT

pty? Levability Tre

ass-half-full

any firm own

in the futu

and technol

tronger yea

12-FY2015)

income for e

to hire new

ement, clien

at personnel

s harder to

A 100. Equi

of total part

revenue pe

m 2016 – w

an average of

rd high of 10

ner, personn

entage of to

cluding equ

cents of eve

re 4% to 4.5

% to 7%

at a time wh

o come by,

mpetition w

kets.

©2017 THE PLATT GRO

verage Inends Dow

l view of the

wners gave up

ure, through

logy. While

ars follow

contributed

equity owne

w talent and

nt service, bu

costs contin

achieve for

ity partners

tners, as the

er charge ho

while revenu

f $199,082.

0.9

nel

otal

uity

ery

%,

on

hen

as

with

OUP/INSIDE PUBLIC ACCO

ncreases, wnward

e IPA 100 th

p potential p

new infras

the profits r

wing the r

d to a healthy

ers of Ameri

refocus par

usiness deve

nue to outpac

all firms, b

are makin

e ranks of no

our is up an

e per FTE i

OUNTING.

Key

his year is

profits to

structure,

reaped in

recession

y growth

ica’s 100

rtners on

elopment

ce billing

but more

ng up an

on-equity

n anemic

s down a

INAinoPCfi

AUGUST 2

IT IS A VIOLATION

Thos

perce

point

Desp

grow

In ad

intell

anyon

Presi

years

NSIDE PUBLIC AAccounting (IPA)nformation. Copf this publicatiorincipals: Kelly P

Carmel, IN 46032rmwide license.

Metho200 anreportefirms aand incthat reentitiespartneownersthe firmreferenaudit‐rindividservice

2017


e pressures

entage of net

t since IPA b

ite the aggre

wth and pushi

ddition to th

ligence, mac

ne would ha

dent Barry

s.”IPA

ACCOUNTING ‐ is the professipyright ©2017 Tn or its contentPlatt and Michae2, or via email Past issue copie

Phone: (317

dology: In 201nd IPA 300. Somed, others areare contactedcome reportedesponded to eas in a firm (lessrs receive ans, IPA specificam are separatenced. Service Lrelated assuranuals, businessees not otherwis

HT LAW TO REPRODUCE

result in

t revenue) ha

began trackin

egate view,

ing net incom

he challenge

chine learnin

ave predicted

Melancon

INSIDEa quartebusinessto thankAnnual Iyour willanalysis we can iand shar

T

(ISSN 0897‐34on’s authoritatihe Platt Group, s by any means el Platt. Editor: Cto editor@plattes: Subscribers $

7) 733‐1920

17, IPA receiveme firms chosee calculated byto provide clad in this publicaach question,s client reimbuny salary/drawally identifies tely identified aLines ‐ Audit: Ance services. Ses, estates andse included in a


lower profi

ave dropped

ng this metri

some firms

me per partn

s already fa

ng, blockcha

d even three

, said recen

E PUBLIC ACr century of ids of the nationk all firms whPA Survey andlingness to helof the accounmprove our rere your though

Regards

The Platt Group

482) The Compeve independentLLC. All Rights Rwithout written

Christina Camaratgroupllc.com. S$75; non‐subscri

Fax: (317) 6

ed responses fre not to particy IPA based oarifications to aation are organand exclude Bursables). Netw/compensatiothem as “equitas “non‐equityAudit refers toService Linesd other entitieaudit or tax.

PUBLICATION WITHOUT

fits. Traditio

to an averag

ic 26 years a

are defying

ner to new he

aced by the

ain technolog

e years ago,

ntly, “You

CCOUNTING dentifying, nam’s public accouho continue td Analysis of Flp us build thenting professioeporting, we inhts.

s, Mike and Kel

p / INSIDE Pub

etitive Advantat newsletter forReserved. It is a n consent. INSIDa. Send address Subscription Pricibers $159. For c

63‐1030 W

rom 587 firmscipate or optedn firm responassure companic, unless othBig 4 firms. DeIncome: Totalon/bonus/profty partners.” Tpartners.” Allservices that i‐ Tax: Tax refes. Service Line


onal profit

ge of 26.2%

ago.

g the trends,

eights.

IPA 100, th

gy and Big D

and will be

won’t recog

is proud to ceming and analyzunting firms. Wto participate Firms, and app most compren. If there is avite you to con

lly Platt

blic Accounting

ge For Accounr analyzing newviolation of fed

DE Public Accounchanges to The cing: $568/PDF custom reprints

Web: www.insid

s to determined out of any renses. Submissiorable data acrerwise noted.

efinitions: Netnet revenue leit share. PartThose partnersmetrics will cinclude audits,fers to all aspes ‐ Non‐Trad

INSIDE PUBL


margins (n

for the IPA

scoring dou

he coming w

Data is adva

transformati

gnize this p

elebrate zing the We wish in the preciate ehensive any way ntact us

g

ting Firm Leadws, trends, best‐eral copyright lanting is publishePlatt Group, 40‐ $605/PRINT. of articles and c

depublicaccount

e the rankingsecognition. Maons are thoroross firms. AllAll metrics areRevenue: Totaess all expensetners: Whens without an owlearly define w, reviews, compects of tax aitional Service

LIC ACCOUNT


net income

A 100 – the lo

uble-digit or

wave of arti

ancing faster

ional. As AI

profession i

ers since 1987‐practice strategaw to reproduceed monthly by T00 W. 106th St.,Contact our offcontent contact

ing.com

for the IPA 10any metrics arughly reviewegrowth in reve based on theal net revenuees, but before ereferring to ewnership interwhich group ismpilations, andnd tax plannins: Includes all

TING / 3

OUNTING.

as a

owest

ganic

ificial

r than

ICPA

in 10

. INSIDE Public gies and insider e all or any part The Platt Group. , Suite 125‐197, fice regarding a our office.

00, IPAe self‐ed andvenuese firmse of allequityequityrest inbeingotherng forother

AUGUST 2

IT IS A VIOLATION

The IPA

firms

Comp

grow

Organ

when

grow

One

tellin

to co

acqui

client

Five-Y

Orga

were

expan

contin

firms

on av

The b

year c

third

$37 m

2017


A 100 $1

s averaged 8

pare that to

wth of 8.5%.

nic net inco

n factoring in

wth in net inc

MP of a fir

ng IPA that m

ontinue to fe

isitions, low

ts will contin

ear Trend

anic growth

climbing ou

nding servic

nues its mu

s, with non-t

verage.

bar to enter

climbing to

of the IPA

million entry

HT LAW TO REPRODUCE

00 Millio

8.2% last y

those below

ome growth

n mergers. T

ome.

rm in the $1

many firms h

eed the beas

-ball pricing

nue with littl

ds: The IP

in net incom

ut of the rec

e lines and r

ulti-year decl

traditional s

r the IPA 10

over $37 mi

100 had re

y-level positi


on Club

In

IPA

mor

non

num

swe

Acq

amo

gro

Top

year, but fac

w $100 milli

for the $100

Those below

100 Million

have built a

t” to make

g to buy mark

le change in

PA 100 C

me, at 4.8%,

cession. Hop

relying less o

line to 37%

ervices clim

00 continue

illion. Ten ye

venues belo

ion. IPA

PUBLICATION WITHOUT

1997, three

A 100 $100 M

re than $10

n-Big 4 firm

mber of non

elled to 38.

quisitions fu

ong the $1

wth rates in

p-line organi

ctor in merg

on that expe

0 Million Cl

w $100 milli

Club descri

growth engi

the model w

ket share an

sight. IPA

Continue T

has slowed t

ping for a st

on audits. Au

% for IPA 10

mbing to 27%

s to rise, th

ears ago, on

ow this year


non-Big 6

Million Club

00 million in

ms were in

n-Big 4 firm

ueled growt

00 Million

the group b

ic growth in

gers and tha

erienced org

lub averaged

ion averaged

ibes the cha

ine that requ

work, which

nd moving do

To Re-En

to a pace no

tronger boun

udit, as a pe

00

%,

his

e-

r’s

INSIDE PUBL


firms occup

ub – those fir

n net revenu

the club, an

ms above $

th, but even

Club outp

elow them.

n the $100 m

at number j

ganic growth

d 7.9%, whi

d 3.5% orga

allenge of gr

uires constan

h underscore

ownstream t

gineer

t seen since

nce in profit

rcentage of t

LIC ACCOUNT


pied a spot i

rms that gen

ue. By 2007

nd this year

$100 million

n organic gr

performs av

million and a

jumps to 11

h of 6.2% an

ich rises to

anic and 3.8

rowth at the

nt care. “We

es the reality

to acquire sm

2011 when

tability, firm

total net rev

TING / 4

OUNTING.

in the

nerate

7, 19

r, the

n has

rowth

erage

above

1.1%.

nd all

9.6%

% all

e top,

need

y that

maller

firms

ms are

venue,

AUGUST 2

IT IS A VIOLATION

Growt

CATEGO Net Revenue

Net Income

Net Income

Net Income

Managing P

Equity Partn

Non-Equity P

Net Revenue

Net Revenue

Percentage

Net Revenue

Net Revenue

Pay per Prof

Leverage (P

A&A/Tax/Ot

Minimum IPA

In Maya futurfirm is digit tonext feware mo

ll

2017


h Predicti

ORY e Growth

Growth

as a Percentage

per Equity Partn

artner Compens

ner Compensatio

Partner Compen

e per Charge Ho

e per Equity Part

Time Billed per E

e per Profession

e per Employee2

fessional3

Prof. Staff / Equity

her (Percentage

A 100 Net Reven

y 2017, IPA pe-focused vieheading. On

o low double-w years. Firmore bullish o

HT LAW TO REPRODUCE

ions: Net

e of Revenue

ner

ation

n

sation

our

tner

Equity Partner

nal1 2

y Partner)

of Revenue)

nue

1Includes all par

Copyright

polled more thew of wherene takeaway idigit growth

ms of $50 milon the futur


TFI

t Revenue

2017 6.8%

4.8%

26.2%

$668,349

$1,362,062

$596,118

$257,672

$185.49

$2,623,661

41.7%

$243,041

$199,082

$86,449

10.9

37/36/27

$37,229,000

rtners. 2Includes al

t ©2017 INSIDE Pu

han 100 MPs they believeis that high sis projected fllion to $75 mre than both

PUBLICATION WITHOUT

THE 2IVE-Y

e Growth

20167.5%

9.5%

27.3%

$675,51

$1,356,80

$596,37

$256,38

$183.87

$2,540,99

42.3%

$245,40

$199,58

$84,188

10.3

38/36/26

$34,607,2

l partners and all

ublic Accounting /

to get e their single-for the million h their

smthe

Nomi20


2017 IYEAR T

h (Includin

6 206.

8.

27

9 $674

06 $1,24

79 $60

81 $24

7 $18

94 $2,51

43

09 $24

89 $19

8 $81

1

6 38/3

263 $32,4

firm personnel. 3Ex

www.insidepublica

maller and lare firms antici

ot one responillion range

018. IPA

INSIDE PUBL


PA 10TREN

g Mergers

015 .9%

.6%

7.5%

4,731

43,208 $

0,809

6,176

86.53

14,143 $

3.4%

2,463

5,273

1,681

0.5

35/27

421,000 $

xcludes all partner

accounting.com

rger counterpipating double

nding firm inanticipates g

LIC ACCOUNT


00 DS

s) In 2018

2014 6.4%

7.4%

27.1%

$654,528

$1,235,776

$571,515

$248,468

$179.57

$2,418,135

43.4%

$245,650

$196,932

$82,094

9.9

40/35/25

$32,487,995

rs.

arts, with alme-digit growth

n the $30 milgrowth beyon

TING / 5

OUNTING.

8

2013 5.0%

6.6%

28.0%

$608,432

$1,295,210

$582,485

$240,846

$173.55

$2,216,749

44.4%

$240,420

$190,529

$83,271

9.2

41/35/24

$30,863,597

most half of h in 2018.

llion to $50 nd 10% in

AUGUST 2017 INSIDE PUBLIC ACCOUNTING / 6

IT IS A VIOLATION OF FEDERAL COPYRIGHT LAW TO REPRODUCE ALL OR PART OF THIS PUBLICATION WITHOUT CONSENT. COPYRIGHT ©2017 THE PLATT GROUP/INSIDE PUBLIC ACCOUNTING.

’17 ’16 FIRM / HEADQUARTERS MP / CEO OFFICES FYE NET REVENUE % CHG.

1 1 Deloitte LLP / New York Cathy Engelbert 113 5/16 $17,518,000,000 8.5

2 2 PricewaterhouseCoopers (PwC US) / New York Bob Moritz 86 6/16 $14,327,000,000 11.1

3 3 EY¥ / New York Stephen R. Howe Jr. 81 6/16 $11,190,000,000 13.0

4 4 KPMG LLP / New York Lynne Doughtie 106 9/16 $8,633,800,000 9.0

5 5 RSM US LLP / Chicago Joe Adams 90 4/17 $1,978,875,000 7.2

6 6 Grant Thornton LLP / Chicago Mike McGuire 59 12/16 $1,692,441,000 8.8

7 7 BDO USA LLP / Chicago Wayne Berson 67 6/17 $1,400,000,000 6.0

8 8 Crowe Horwath LLP / Chicago James Powers 34 3/17 $809,488,738 7.0

9 9 CLA / Minneapolis Denny Schleper 108 12/16 $755,920,919 4.3

10 10 CBIZ & MHM1 / Cleveland / Kansas City, Mo. Chris Spurio / Andy Burczyk 110 / 31 12/16 $661,000,000 8.4

11 11 CohnReznick LLP / New York Frank Longobardi 30 1/17 $617,000,000 4.8

12 12 BKD LLP / Springfield, Mo. Theodore D. Dickman 35 5/17 $564,393,000 4.1

13 13 Baker Tilly Virchow Krause LLP / Chicago Alan Whitman 27 5/17 $546,600,000 4.1

14 15 Moss Adams LLP / Seattle Chris Schmidt 25 12/16 $527,000,000 8.9

15 14 Plante Moran / Southfield, Mich. James Proppe 20 6/17 $517,274,400 7.6

16 16 Marcum LLP / New York Jeffrey M. Weiner 22 12/16 $449,012,090 6.2

17 17 Dixon Hughes Goodman LLP / Charlotte, N.C. Matt Snow 29 5/17 $404,000,000 1.3

18 18 EisnerAmper LLP / New York Charles Weinstein 13 1/17 $352,607,000 7.1

19 20 Wipfli LLP / Milwaukee Rick Dreher 43 5/17 $274,800,000 5.4

20 19 Eide Bailly LLP / Fargo, N.D. David Stende 28 4/17 $269,375,652 0.6

21 23 Carr Riggs & Ingram LLC / Enterprise, Ala. William H. Carr 32 9/16 $235,793,048 10.8

22 21 Citrin Cooperman & Company LLP / New York Joel A. Cooperman 11 12/16 $233,000,000 8.4

23 22 Andersen Tax / San Francisco Mark L. Vorsatz 19 12/16 $220,227,000 12.0

24 25 Armanino LLP / San Ramon, Calif. Andy Armanino 8 12/16 $194,999,000 16.8

25 24 Mazars USA LLP2 / New York Victor Wahba 11 8/16 $187,000,000 8.8

Key: For ranking purposes, net revenue includes revenue from mergers. Percentage change excludes merger revenue. Revenues for the Big 4 are U.S.-based only. ¥Firm provided the previous year’s data to meet IPA’s survey deadline. Firm operates on a 6/30 FYE. The revenue figure provided for rankings reflect a 5/31/17 FYE in order to meet IPA’s survey deadline. 1CBIZ and MHM have an alternative practice structure. 2Changed named from WeiserMazars LLP.

Source and Copyright ©2017 The Platt Group / INSIDE Public Accounting / www.insidepublicaccounting.com

THE 2017 IPA 100 FIRMS




26 27 WithumSmith+Brown PC / Princeton, N.J. William R. Hagaman Jr. 15 6/17 $175,410,000 13.5

27 26 Cherry Bekaert LLP / Richmond, Va. Howard Kies 12 4/17 $173,846,792 5.9

28 28 PKF O’Connor Davies LLP / New York Kevin J. Keane 9 12/16 $146,600,000 7.0

29 31 Sikich LLP / Naperville, Ill. James A. Sikich 19 12/16 $146,474,267 -1.7

30 34 The Siegfried Group LLP / Wilmington, Del. Robert L. Siegfried Jr. 18 12/16 $135,578,067 18.4

31 36 Holthouse Carlin & Van Trigt LLP / Los Angeles Philip J. Holthouse 11 12/16 $128,315,206 15.3

32 37 Marks Paneth LLP / New York Harold Moehringer 6 12/16 $127,723,000 10.8

33 35 UHY Advisors Inc.3 / Chicago Anthony Frabotta 16 12/16 $126,776,000 11.0

34 38 Kearney & Company / Alexandria, Va. Ed Kearney 4 12/16 $125,000,000 17.0

35 33 Warren Averett LLC / Birmingham, Ala. James W. Cunningham 15 12/16 $124,435,535 2.0

36 30 Novogradac & Company LLP / San Francisco Michael J. Novogradac 25 12/16 $123,960,593 5.9

37 29 Elliott Davis Decosimo LLC / Greenville, S.C. Richard E. Davis 10 6/17 $118,104,535 10.0

38 39 Weaver / Fort Worth, Texas John J. Mackel 9 5/17 $115,177,993 10.5

39 32 Rehmann / Troy, Mich. Randall Rupp 18 12/16 $115,000,000 WND

40 41 MBAF / Miami Antonio L. Argiz 10 12/16 $112,300,000 13.9

41 40 Berdon LLP / New York Mark G. Bosswick / Stuart B. Kotler 2 12/16 $111,800,000 7.5

42 42 Anchin Block & Anchin LLP / New York Frank A. Schettino 1 9/16 $103,000,000 6.0

43 43 EKS&H / Denver Bob Hottman 3 9/16 $99,574,479 4.7

44 48 Friedman LLP / New York Fred Berk / Harriet Greenberg 8 12/16 $93,980,423 3.0

45 44 The Bonadio Group / Pittsford, N.Y. Thomas Bonadio 12 4/17 $92,085,486 3.1

46 45 RubinBrown LLP / St. Louis John F. Herber Jr. 5 5/17 $91,020,000 5.7

47 46 LBMC / Brentwood, Tenn. Jeff Drummonds 3 5/17 $89,827,102 7.0

48 47 BPM LLP4 / San Francisco Jim Wallace 7 12/16 $85,748,242 4.6

49 55 Whitley Penn LLP / Fort Worth, Texas Larry G. Autrey 5 12/16 $83,550,327 0.2

50 52 Frank Rimerman + Co. LLP / Palo Alto, Calif. Brian Kreischer 4 12/16 $82,831,303 10.6

Key: Firm operates on a 6/30 FYE. The revenue figure provided for rankings reflect a 5/31/17 FYE in order to meet IPA’s survey deadline. 3UHY Advisors Inc. and UHY LLP are affiliated through an alternative practice structure. WND=Would Not Disclose. 4Changed named from Burr Pilger Mayer Inc.






51 49 HORNE LLP / Ridgeland, Miss. Joey D. Havens 14 12/16 $80,988,567 0.9

52 50 Schenck SC / Appleton, Wis. Greg Barber 10 9/16 $80,511,399 1.0

53 56 Blue & Co. LLC / Carmel, Ind. Brad Shaw 11 12/16 $77,512,658 3.2

54 54 Blum Shapiro & Company PC / West Hartford, Conn. Joseph A. Kask 6 12/16 $76,542,000 5.3

55 53 HA+W | Aprio5 / Atlanta Richard Kopelman 2 12/16 $76,325,000 3.8

56 57 Schneider Downs & Co. Inc. / Pittsburgh Timothy Hammer / Steven Thompson 2 6/17 $76,047,490 7.4

57 58 Frazier & Deeter LLC / Atlanta Seth McDaniel 4 12/16 $74,006,000 10.6

58 61 Doeren Mayhew / Troy, Mich. Mark A. Crawford 5 9/16 $73,727,141 3.7

59 59 Katz Sapper & Miller / Indianapolis David Resnick 3 12/16 $72,357,600 6.5

60 64 Honkamp Krueger & Co. PC / Dubuque, Iowa Gregory C. Burbach 8 12/16 $68,767,595 7.3

61 74 Cohen & Company / Cleveland Randall Myeroff 10 1/17 $66,960,534 17.1

62 60 Clark Schaefer Hackett & Co. / Cincinnati Carl R. Coburn 6 12/16 $65,691,608 4.0

63 71 Squar Milner LLP / Newport Beach, Calif. Stephen P. Milner 5 12/16 $64,892,754 13.7

64 51 Kaufman Rossin / Miami James R. Kaufman / Blain L. Heckaman 5 5/17 $64,700,000 13.6

65 62 K·Coe Isom LLP / Salina, Kan. Jeff Wald 19 3/17 $63,777,839 2.0

66 67 RKL LLP6 / Lancaster, Pa. Edward W. Monborne 13 12/16 $61,532,071 7.3

67 68 Hein & Associates LLP / Denver James Brendel 4 12/16 $61,004,683 12.1

68 86 Prager Metis CPAs LLC / New York Glenn Friedman / David Neste 10 12/16 $60,770,000 16.0

69 69 Hill Barth & King LLC / Canfield, Ohio Chris Allegretti 12 8/16 $60,600,000 8.6

70 70 Grassi & Co. / New York Louis C. Grassi 5 4/17 $59,633,786 10.1

71 65 Postlethwaite & Netterville APAC / Baton Rouge, La. William E. Balhoff 9 4/17 $58,304,577 1.2

72 66 BerryDunn¥ / Portland, Maine John M. Chandler 5 6/16 $57,577,146 10.0

73 72 Aronson LLC / Rockville, Md. Larry A. Davis 1 12/16 $54,270,000 5.0

74 73 Skoda Minotti / Cleveland Gregory J. Skoda 4 12/16 $51,885,600 -0.5

75 75 Montgomery Coscia Greilich LLP / Plano, Texas Gary Boyd 3 12/16 $51,715,418 4.7

Key: 5Changed named from Habif Arogeti & Wynne. Firm operates on a 6/30 FYE. The revenue figure provided for rankings reflect a 5/31/17 FYE in order to meet IPA’s survey deadline. Firm operates on a 6/30 FYE. The revenue figure provided for rankings reflect a 12/31/16 FYE in order to meet IPA’s survey deadline. 6Changed named from Reinsel Kuntz Lesher LLP. ¥Firm provided the previous year’s data to meet IPA’s survey deadline.






76 63 SVA Certified Public Accountants SC7 / Madison, Wis. Carl E. Schultz 5 5/16 $51,411,280 -12.4

77 77 Berkowitz Pollack Brant Advisors / Miami Richard A. Berkowitz / Joseph Saka 3 12/16 $51,179,469 9.6

78 80 Seiler LLP / Redwood City, Calif. James G.B. DeMartini III 2 12/16 $51,058,960 10.8

79 85 Mountjoy Chilton Medley LLP / Louisville, Ky. Diane Medley 5 12/16 $48,696,211 2.4

80 81 Raffa PC / Washington, D.C. Thomas J. Raffa 3 12/16 $47,907,767 7.4

81 NR BerganKDV LTD8 / St. Cloud, Minn. Loren Viere 6 3/17 $47,865,648 NA

82 84 SC&H Group / Sparks, Md. Ronald M. Causey 3 12/16 $47,639,900 9.8

83 88 Bennett Thrasher LLP / Atlanta Jeffrey A. Eischeid 1 6/17 $47,330,420 14.5

84 83 Raich Ende Malter & Co. LLP / New York Ellis Ende 3 12/16 $47,137,041 9.8

85 79 Aldrich CPAs and Advisors LLP9 / Salem, Ore. Martin Moll 6 12/16 $47,054,960 2.0

86 78 Mauldin & Jenkins LLC / Atlanta Donald L. Luker 6 5/17 $46,164,984 0.3

87 82 Freed Maxick CPAs PC / Buffalo, N.Y. Henry Koziol 4 4/17 $45,579,586 0.0

88 87 SingerLewak / Los Angeles Jim Pitrat 9 10/16 $44,482,482 2.8

89 93 Kahn Litwin Renza & Co. Ltd. / Providence, R.I. Alan H. Litwin 5 12/16 $43,828,708 12.9

90 92 Macias Gini & O’Connell LLP / Los Angeles Kevin J. O'Connell 10 12/16 $43,650,000 11.1

91 96 Brown Smith Wallace LLP / St. Louis Anthony J. Caleca 3 12/16 $43,179,000 9.9

92 94 Baker Newman Noyes / Portland, Maine Carl Chatto 5 12/16 $42,574,795 3.7

93 89 Kemper CPA Group LLP / Evansville, Ind. John A. Rubenacker 27 4/17 $41,983,281 1.7

94 91 PYA / Knoxville, Tenn. Edward V. Pershing 5 12/16 $41,623,856 5.4

95 95 Wolf & Company PC / Boston Mark A. O’Connell 4 9/16 $41,541,081 9.9

96 90 Margolin Winer & Evens LLP / Garden City, N.Y. Teddy Selinger 2 12/16 $41,100,000 1.2

97 98 Rea & Associates Inc. / New Philadelphia, Ohio Don McIntosh 11 10/16 $40,597,063 14.5

98 99 PBMares / Newport News, Va. Alan S. Witt 9 12/16 $37,513,744 3.6

99 104 Brown Edwards & Company LLP / Roanoke, Va. Jason A. Hartman 9 5/17 $37,498,542 4.5

100 97 Wiss & Company LLP / Livingston, N.J. Paul L. Peterson 3 12/16 $37,229,000 2.8

Key: 7In 2015, SVA sold off an approximately $10 million heath care practice. Firm operates on a 6/30 FYE. The revenue figure provided for rankings reflect a 5/31/17 FYE in order to meet IPA’s survey deadline. NR: Firm not ranked in 2016. 8Firm was unable to provide growth due to their 2016 merger. 9Firm changed name from AKT Group LLP.



AUGUST 2

IT IS A VIOLATION

Fastestriveservicservicfirmsdelibinfrasthat gorganreporfor thinclu

year

GROWTHRANK

1

2

3

4

5

6

7

7

9

10

Ed

2017


est-growing e for. Whces, acquirinces, increasis, the faerate about structure to growth. Fivenic and all grted organic he list, as des merger a

HFIRM / HEA

The Siegfrie

Cohen & Co

Kearney & C

Armanino L

Prager Meti

Holthouse C

Bennett Thr

Rea & Asso

MBAF / Mia

Squar Milne

itorial note: Exclu

Source a

HT LAW TO REPRODUCE

is an accohether throng new cliening prices orstest-growingrowth andabsorb and

e firms showgrowth lists

growth thatwell as all activity in th

ADQUARTERS

ed Group◊ / Wi

ompany / Cleve

Company× / Ale

LP / San Ramo

s CPAs LLC /

Carlin & Van Tr

rasher LLP / At

ociates Inc. / Ne

ami

er LLP / Newpo

udes Big 4. Percmergers/ac

nd Copyright ©20


olade that fiough upselnts, offering nr acquiring ong firms d have builtd capitalize

w up on both– meaning tt qualified thgrowth, wh

he past year.

T

(RANK

S

lmington, Del.

eland

exandria, Va.

on, Calif.

New York

rigt LLP / Los A

tlanta

ew Philadelphia

ort Beach, Calif

entage organic cquisitions. ◊Four

017 The Platt Grou

THFASTE

PUBLICATION WITHOUT

irms lling new

other are

t an e on our they hem hich

ThefirmthredigyeaSiemecolranwhranlarg

THE 201GR

KED BY NET R

R

Angeles

a, Ohio

f.

growth in net revrth consecutive yeup / INSIDE Public

HE 201EST-GR

I


e Fastest-Grms did not ee years. Th

git organic gars. The Fegfried is thergers, the ollectively. Gnkings of thehile it is mnkings once ygest firms in

17 IPA ROWINREVENUE PE

RANK ’17

RAN’16

30 34

61 74

34 38

24 25

68 86

31 36

83 88

97 98

40 41

63 71

venue from the fear. ×Third conse Accounting / www

7 IPA 1ROWING

INSIDE PUBLIC


rowing ORGreport mer

hree firms agrowth in fouFastest-Growe only firm other reportGrowth nume smaller firmmore difficuyou enter th

n the country

100 FAG FIRMRCENTAGE O

K

2017REVEN

$135,578

$66,960

$125,000

$194,999

$60,770

$128,315

$47,330

$40,597

$112,300

$64,892

firm’s previous fisecutive year. w.insidepublicaccou

100 G FIRMS

C ACCOUNTI


GANIC List:rgers in theachieved dour of the las

wing ALL that reporte

t 29 acquisimbers pushms significanult to movhe realm of thy.IPA

ASTESTMS ORGANIC GRO

7 NUE

2ORGR

8,067 1

0,534 1

0,000 1

9,000 1

0,000 1

5,206 1

0,420 1

7,063 1

0,000 1

2,754 1

scal year, exclud

unting.com

S

NG / 10

OUNTING.

Two past

ouble-t five List:

ed no itions

h the ntly –

ve up he 30

T-

OWTH)

2017 RGANIC ROWTH

18.4%

17.1%

17.0%

16.8%

16.0%

15.3%

14.5%

14.5%

13.9%

13.7%

ding

AUGUST 2

IT IS A VIOLATION

A Look

and th

The

acros

group

GROWTHRANK

1

2

3

4

5

6

7

8

9

10

E

2017


k At The I

hose who m

following g

ss the firms

ps. IPA

FIRM / HEAD

Cohen & Com

Sikich LLP /

Prager Metis

Squar Milner

Carr Riggs &

Wipfli LLP / M

WithumSmith

PKF O’Conn

Armanino LL

The Siegfried

ditorial note: Exc

Source an

HT LAW TO REPRODUCE

Impact O

erged in at l

graphs repre

– in audit,

DQUARTERS

mpany / Clevel

Naperville, Ill.

s CPAs LLC / N

r LLP / Newpor

& Ingram LLC /

Milwaukee

h+Brown PC /

or Davies LLP

LP / San Ramo

d Group LLP / W

cludes Big 4. Per

d Copyright ©201


Of Merger

Th

incr

the

of b

To

gro

mer

east one firm

sent IPA 10

tax and no

land

New York

rt Beach, Calif.

Enterprise, Ala

Princeton, N.J.

/ New York

n, Calif.

Wilmington, De

rcentage ALL gromer

17 The Platt Group

PUBLICATION WITHOUT

rs On Gro

here are num

reasing fees

client base,

business or m

analyze gro

oups: those w

rgers last ye

m last year.

00 growth –

on-traditiona

RA’1

6

2

6

6

a. 2

1

. 2

2

2

el. 3

owth in net revenrgers/acquisitionp / INSIDE Public A

THE 2G

(RANKED BY

I


owth Of T

merous paths

s, expanding

, bringing in

merging in o

owth, the IPA

with no mer

ear but at le

– and how

al service re

ANK 17

RANK ’16

61 74

29 31

68 86

63 71

21 23

19 20

26 27

28 28

24 25

30 34

nue from the firmns. Accounting / www.

017 IPAGROWIY NET REVENU

INSIDE PUBLIC


The IPA 1

s to grow to

g service of

n lateral part

other firms.

A 100 can b

rgers last yea

ast one in th

that growth

evenue for e

2017 REVENU

$66,960,5

$146,474,

$60,770,0

$64,892,7

$235,793,

$274,800,

$175,410,

$146,600,

$194,999,

$135,578,

m’s previous fisca

.insidepublicaccoun

A 100 FING FIRUE PERCENTA

C ACCOUNTI


100

op-line reven

fferings, gro

tners with a

be split into

ar; those wi

he previous

h was distrib

each of the

UE

2A

GRO

534 34

,267 25

000 24

754 23

,048 20

,000 20

,000 19

,000 19

,000 18

,067 18

al year, including

nting.com

FASTESRMS

AGE ALL GRO

NG / 11

OUNTING.

nue –

owing

book

three

ith no

year;

buted

three

2017 ALL OWTH

4.5%

5.6%

4.0%

3.4%

0.8%

0.6%

9.7%

9.1%

8.7%

8.4%

g

ST-

OWTH)



‐10.0%

0.0%

10.0%

20.0%

30.0%

40.0%

50.0%

60.0%

70.0%

Growth - Tax Revenue

Mergers in '16

‐60.0%

‐40.0%

‐20.0%

0.0%

20.0%

40.0%

60.0%

80.0%

Growth - Non-Traditional Revenue

Mergers in '16

‐40.0%

‐30.0%

‐20.0%

‐10.0%

0.0%

10.0%

20.0%

30.0%

40.0%

50.0%

60.0%

Growth - Audit Revenue

No Mergers '15 or '16

Mergers in '15

None in '16 Mergers in '16



Mergers in '15

None in '16

Mergers in '15

None in '16



Tracking Revenue And Income Per Full-Time Equivalent

Balancing staffing levels with expected client work has always been a challenge for firms.

The holy grail is to strike the balance efficiently, in a way that grows revenue per full-time

equivalent (FTE) and ultimately income per FTE. The following graphs show revenue per

FTE and income per FTE over the past five years, broken out by various segments of the IPA

100 – the top third (in total net revenues), the middle third and the bottom third. From this

four trends can be identified:

1-A gap still existsbetween the top third ofthe IPA 100 and thebottom two-thirds whenlooking at these metrics.

2-The top third has beensteadily growingrevenue per FTE. Insome cases thatrepresents true growthdue to increased feesand efficiency, and insome cases mergersbrought in additionalclient revenue butredundant staff were letgo, keeping the FTEcount in check.

3-For the last four years,net revenue per FTE ofthe bottom two-thirdshas been fluctuating andis up only slightly fromlevels seen in 2013.

4-Regardless of progressmade on the revenueside, income per FTEfor all three segments isdown over the last threeyears, with only themiddle third surpassinglevels seen in 2013. IPA

$205,040$206,560

$208,885$210,113

$213,328

$188,303

$195,559

$192,261

$197,609

$193,941

$178,384$188,997

$185,357

$191,907$190,623

2013 2014 2015 2016 2017

IPA 100 Revenue per FTE

Nos. 5‐36 of IPA 100 Nos. 37‐68 of IPA 100 Nos. 69‐100 of IPA 100

$66,562

$62,062

$66,815 $66,196

$63,151

$51,923

$56,955

$53,051$53,948

$52,006

$48,081

$45,814

$49,090$50,351

$46,064

2013 2014 2015 2016 2017

IPA 100 Income per FTE

Nos. 5‐36 of IPA 100 Nos. 37‐68 of IPA 100 Nos. 69‐100 of IPA 100

Source and Copyright ©2017 The Platt Group / INSIDE Public Accounting

Source and Copyright ©2017 The Platt Group / INSIDE Public Accounting

AUGUST 2

IT IS A VIOLATION

Equity

What

the nu

OPA

> 7

50

25

< 2

Obsethe pnum

firms they partnfrom 77%

2017


Partners

t do the num

umbers of no

F THOSE WHO ARTNERS, THEINDICATING TH

M

70% of TOTA

0% to 70% of

5% to 49% of

25% of TOTA

ervation 1: Ovepast decade, thmber of IPA 100

that indicate thhave non-equiners has risen 71% in 2007, in 2012, to 83%

today.

HT LAW TO REPRODUCE

Versus N

mbers show?

on-equity pa

REPORTED NO PERCENTAGE

HAT EQUITY PAMAKE UP…

AL Partners

TOTAL Partn

TOTAL Partn

AL Partners

er he 0 hat ty – to %

Obsfirms

eqperce

contha

ppart

fromt


Non-Equi

Non-equit

partners) h

debate con

equity ow

performers

“What’s th

question w

what kind

is looking t

? Four observ

artners in the

ON-EQUITY E OF FIRMS ARTNERS

ners

ners

servation 2: Inss that do have uity partners, tentage of firms

the highest ncentration (moan 70%) of equpartners to totatners has drop 46% 10 years

to 30% in 2017

PUBLICATION WITHOUT

ity Partne

ty partners (

have been a

ntinues as to

wnership or

s without the

he right rati

we often hea

of a structur

to develop.

vations are w

e IPA 100 ov

2017

30%

50%

20%

0%

HISTORINON

side non-the s with

ore uity al ped

s ago .

Op

fipeni

hige

I


ers: The D

(otherwise k

a staple of

o whether th

a stable p

e liabilities a

io of equity

ar at IPA. Th

re, leverage a

worth noting

ver the last 1

ICAL DATN-EQUITY

Observation 3: Epercent of IPA rms with non-epartners have mequity partners non-equity. Jusin five firms hagher number oequity partners

equity.

INSIDE PUBLIC


Debate Co

known as in

the professi

his is a stepp

platform to

associated w

y versus non

he answer is

and shared l

g when look

10 years. IP

2012

47%

36%

17%

0%

TA: EQUITY PARTNE

Eighty 100

equity more than t one ve a

of non-than

pa

C ACCOUNTI


ontinues

ncome or sal

ion for year

ping stone to

recognize

ith ownershi

n-equity?” I

s – it depend

iability your

king at the ri

PA

2007

46%

36%

18%

0%

TY VERSERSHIP

Observation 4no cases do eqartners make u

than 25% of tpartners in a f

NG / 14

OUNTING.

laried

rs. A

o full

high

ip.

It’s a

ds on

r firm

ise in

7

US

4: In quity

up less otal firm.

AUGUST 2

IT IS A VIOLATION

Growth Net Reve Net Incom

Net Inc. a A&A Rev

Tax Reve Other Re

Net Rev Income p

Revenue Revenue

Revenue Revenue Average Average Average

Equity Average Professio

Managing

Partner C Partner W Percentag

Profess Average

Average Average

ProfessioEditorial Notea labor cost fpartners. 2Inc

201

2017


h & Practiceenue Growth me Growth

as Percentage venue

enue evenue

venue & Neper Equity Partn

per Charge Ho per Equity Par

per Profession per EmployeeEquity Partner Non-Equity PaManaging Part

Partner InfAge

onals per Partn

g Partner’s Cha

Charge Hours Work Hours ge Charge Hour

sional StaffPay per Profes

Turnover PercTenure per Pro

onals / Administe: Most, but not alfor partners at a rcludes all partners

Source and

7 IPA 10THE 10 P

HT LAW TO REPRODUCE

e Mix

of Revenue

et Income

ner

our rtner

nal1 e2

Comp. artner Comp. tner Comp.

formation

er

arge Hours

rs by Partners

f Data

ssional3

entage ofessional

trative Staff l IPA 100 firms prorate of 20% highe and all firm perso

Copyright ©2017

00 COMPARTICIPA


Profit Marg

(% of net rev

income)

8.2% 9.7%

39.1% 38.3%

49.0% 16.6%

$947,610

$198.98 $2,423,414

$266,047 $222,149 $856,782 $298,985

$1,673,880

51.0 8.9

606

1,016 2,190 9.5%

$88,759

15.4% 5.4

5.4 ovided requested

er than professionaonnel. 3Excludes all

7 The Platt Group

PARISOATING IPA

PUBLICATION WITHOUT

in

v. asFully

Profit

66

303

42

$1,1

$24 $3,2

$27$22

$1,0$33

0 $2,0

51

27

$9

1

data. Percentageal staff at 9+ yearl partners.

/ INSIDE Public Ac

ON OF PRA 100 FIRM

I


y Loaded

t Margin

6.4% 6.9%

0.2% 3.7%

2.6% 3.8%

151,552

204.27 218,663

74,453 24,325 033,280 30,609 075,670

51.2 11.8

926

986 2,294 7.1%

92,035

7.1% 5.0

4.8 e of revenue for drs’ experience for

ccounting / www.in

ROFIT INMS WITH T

INSIDE PUBLIC


NIPP

Equity

Partners

9.0% 5.6%

32.4% 36.3%

40.9% 22.8%

$1,287,554

$196.51 $4,245,566

$276,060 $225,419

$1,086,212 $360,492

$2,873,624

51.9 15.7

559

1,047 2,314 5.3%

$96,365

14.5% 4.8

5.0 distribution to equitevery equity partn

nsidepublicaccount

NDICATTHE HIGHE

C ACCOUNTI


2017 IPA 100Average

6.8% 4.8%

26.2% 37.4%

36.2% 26.9%

$668,349

$185.49 $2,623,66

$243,041$199,082$596,118$257,672

$1,362,06

52.5 10.9

319

943 2,284 7.4%

$86,449

15.0% 5.5

5.7 ty partners after ener work hour. 1Inc

ing.com

ORS EST. . .

NG / 15

OUNTING.

0 e

9

61

1 2 8 2 62

expensing cludes all

AUGUST 2

IT IS A VIOLATION

Person

Incr

up f

fees

just

perc

Distrib

Aver

incom

(NIPE

varies

highe

the l

factor

The

inform

IPA

Two

when

High-

comp

of 1.6

one p

40.0%

42.0%

44.0%

46.0%

48.0%

50.0%

52.0%

2017


nnel Costs

reased levera

for future gro

down, chall

some of th

centage of to

bution Of

rage firmw

me per equit

EP) among th

s greatly,

st averages

owest avera

r of eight.

graph

mation from

100, excludin

areas to

viewing this

-to-Low equi

ensation ratio

6 to a high of

erspective on

>$

Per

Source and Co

HT LAW TO REPRODUCE

s Continu

age, merit sa

owth which

lenges with

e factors co

tal net reven

Net Inco

wide net

ty partner

he IPA 100

with the

dwarfing

ages by a

contains

75 of the

ng Big 4.

remember

s graph: 1)

ity partner

os (among the

27.4 so the av

n the health of

$75M

rsonnel C

opyright ©2017 Th


< $400K

$400K ‐ $500K

$500K ‐ $600K

$600K ‐ $700K

$700K ‐ $800K

$800K ‐ $900K

$900K ‐ $1M

> $1M

ue To Out

alary raises th

hasn’t yet a

organic grow

ontributing t

nue for the IP

me Per E

e IPA 100 wh

verage NIPEP

f the firm and

$5

Costs as a

he Platt Group / IN

PUBLICATION WITHOUT

K

K

K

K

K

K

M

M

3

tpace Bill

hat are great

appeared, com

wth, and add

to the ongoi

PA 100. IPA

quity Par

ho provided t

P can be distr

d does not mea

50M ‐ $75M

a Percent

NSIDE Public Accou

I


3%

ling Rate

ter than incr

mpetition fo

ding/upgrad

ing trend of

A

rtner Acro

the requested

ributed differ

asure investm

tage of N

unting / www.insid

INSIDE PUBLIC


9%

8%

8%

1

es

eases in billi

or market sh

ding C-suite

f rising pers

oss The I

d information)

rently inside a

ments in the fu

$30M ‐ $50M

et Reven

depublicaccounting

C ACCOUNTI


12%

ing rates, sta

hare driving

professional

sonnel costs

PA 100

) range from

a firm; 2) NIP

uture. IPA

M

ue

g.com

NG / 16

OUNTING.

20%

20%

20%

affing

some

ls are

as a

a low

PEP is

2011

2012

2013

2014

2015

2016

2017

Percentage of IPA 100 in each average NIPEP category

AUGUST 2

IT IS A VIOLATION

2017

NET REV

Percentage

Revenue /

Net Inc. as

Revenue p

PARTNE

Equity Par

High-to-Lo

Revenue P

STAFFIN

Avg. Comp

Profession

E

ADDIT

2017


7 IPA 10

VENUE

e Change In R

Charge Hr. (Al

s a Percentage

per Full Time E

ERSHIP

rtner Billing Rat

ow Partner Com

Per Equity Part

NG

pensation 0-2 Y

nal Staff Turnov

Editorial Note: A

TIONAL DET

Source a

HT LAW TO REPRODUCE

I

00 SNAP

Revenue

ll Revenue)

of Net Rev.

Equivalent1

te

mp. Ratio

tner

Years Exp.

ver

All data exclude

INSNatio

TAILED INFDATA

and Copyright ©2


INSIDE P

PSHOT O

Northeas

7.4%

$194

24.6%

$218,64

$479

5.8

$2,721,04

$60,186

14.9%

es the Big 4. Mo1Inc

TSIDE Puonal Be

FORMATIOARE AVAIL

2017 The Platt Gro

PUBLICATION WITHOUT

Public Ac

OF SELE

st Southe

6.9%

$17

23.8

9 $185,

$40

4.6

44 $2,707

6 $57,2

13.2

ost, but not all,

cludes ALL Partn

The 201ublic Anchma

N, ALONG LABLE IN T

oup / INSIDE Public

I


ccountin

ECT REG

east Grea

% 5

79 $

8% 27

963 $18

09 $

6 4

7,257 $2,2

295 $57

2% 15

IPA 100 firms p

ners.

17 Accountarking R

WITH REGTHE 2017 R

c Accounting / ww

INSIDE PUBLIC


g

GIONAL

at Lakes Gr

.0%

174

7.3%

89,228 $

368

4.8

28,238 $2

7,960 $

5.7%

provided reques

ting Report

IONAL ANDREPORT.

ww.insidepublicacco

C ACCOUNTI


STATIS

eat Plains

4.9%

$184

28.2%

$181,245

$389

5.9

2,763,749 $

$53,742

14.7%

sted data abov

D REVENUE

ounting.com

NG / 17

OUNTING.

TICS

West

9.4%

$198

30.0%

$215,306

$495

10.0

$2,791,165

$62,234

17.3%

ve.

E BAND

AUGUST 2

IT IS A VIOLATION

NuRe

7Total Net

the T

4Total Net

the Bot

Ch

Staff R

IPA

2017


99umber of M

eported by I

7.6% Income Grop 50 IPA 1

4.3% Income Grttom 50 IPA

allenGrowth

Recruiting / Profitabili

100 – Qu

HT LAW TO REPRODUCE

9 Mergers IPA 100

% rowth of 100

% rowth of A 100

5Av

P

nges Retention ity

uick Look


$8AveraStaff

52.5verage EquiPartner Age

PUBLICATION WITHOUT

86,44age Profess Compensa

5 ity e

7PTu

I


$AvP

1Ave

49sional ation

72.5Percentag

Professionaurnover tha

Volunta

INSIDE PUBLIC


$668verage NetPartner in t

15.0erage ProfeStaff Turno

1Numbwho

$

5% ge of al Staff at was

ary

C ACCOUNTI


8,349t Income pethe IPA 100

0% essional over

41ber of Partn Retired La

Year

$43Average E

Partner Bil

NG / 18

OUNTING.

9 er 0

1 ners ast

30 Equity ll Rate

AUGUST 2

IT IS A VIOLATION

The

firm

IPA

Firm

The

mill

1,30

than

As

billi

D

No.

124

Chi

Kan

Ind.

Boc

LLP

Red

Roc

No.

LLP

Mul

2017


e IPA 200

m revenues,

A’s Annual

ms, which at

e IPA 200

lion to $36

00 equity o

n 12,000 staf

a group, t

ion in revenu

DEBUTIN

114 Clifton

Ostrow Rei

cago; No.

nsas City, M

.-based Cap

ca Raton, F

P; No. 17

dpath and

ckville, Md.

193 Lake

P and Costa

lder & Comp

HT LAW TO REPRODUCE

rankings ar

using data

Survey an

ttracted 587

range in si

6.5 million,

owners, and

ff.

these firms

ues.

G ON THE

n, N.J.-based

isin Berk &

161 MarksN

Mo.; No. 16

pin Crouse

Fla.-based D

3 St. Paul

Company L

.-based Dem

Oswego, Or

Mesa, Calif

pany LLP at


re compiled

gathered fr

nd Analysis

firms this ye

ize from $1

have close

d employ m

generate $

E IPA 200

d Sax LLP;

Abrams Ltd

Nelson LLC

66 Greenwo

LLP; No.

Daszkal Bo

l, Minn.-ba

Ltd.; No.

mbo Jones

re.-based De

f.-based Gen

t No. 199.

PUBLICATION WITHOUT

d by

from

s of

ear.

16.8

e to

more

$2.4

0

No.

d. of

C of

ood,

170

lton

ased

177

PC;

elap

nske

P

P

I


IPA

Avera

Av

Percentage R

Percentage R

Percent

Average

Top Serv

Busine

Fee Base

Compute

INSIDE PUBLIC


200 - QU

age Organic

verage All G

Reporting O21%

Reporting N

tage Reportin

e Partners / S

vice Lines - RExcluding A&

ess Advisory

ed Fin. Servi

er IT Consult

C ACCOUNTI


UICK STAT

c Growth: 5.7

Growth: 8.2%

Organic Grow%

Negative Gro

ng Mergers:

Staff Added:

Revenue Gen&A and Tax

y: $95.8 Mil

ices: $62.3 M

ting: $60.6 M

NG / 19

OUNTING.

TS

7%

%

wth >10%:

owth: 12%

26%

2 / 10

nerated

llion

Million

Million



’17 ’16 FIRM / HEADQUARTERS MP / CEO NET REVENUE % CHG.

101 110 Brady Martz & Associates PC / Grand Forks, N.D. Todd Van Dusen $36,528,878 5.0

102 101 Clark Nuber PS / Bellevue, Wash. Robert A. Wheeler $36,156,907 6.0

103 105 Gursey | Schneider LLP / Los Angeles Stephan H. Wasserman $36,133,636 14.8

104 108 Briggs & Veselka Co. / Houston John C. Flatowicz $35,418,539 9.0

105 103 Lutz / Omaha, Neb. Mark Duren $35,045,130 7.4

106 102 HoganTaylor LLP / Tulsa, Okla. Randell B. Nail $34,314,001 4.2

107 100 Arnett Carbis Toothman LLP / Charleston, W. Va. Steven S. Robey $34,231,939 -1.1

108 107 Kreischer Miller / Horsham, Pa. Stephen W. Christian $32,754,936 7.0

109 109 Somerset CPAs PC / Indianapolis Patrick J. Early $31,751,280 4.2

110 106 Yeo & Yeo PC / Saginaw, Mich. Thomas E. Hollerback $30,673,235 -1.4

111 111 Peterson Sullivan LLP / Seattle Chris Russell $30,617,000 4.9

112 118 GBQ Partners LLC / Columbus, Ohio Darci L. Congrove $30,112,202 2.9

113 112 Anders CPAs + Advisors / St. Louis Robert J. Minkler Jr. $30,003,864 6.0

114 NR Sax LLP / Clifton, N.J. Joseph A. Damiano $29,745,940 0.0

115 137 Perkins & Co. / Portland, Ore. Gary Reynolds $29,147,564 8.8

116 115 Boulay PLLP / Minneapolis Steve Behrns $28,750,000 5.0

117 113 Jackson Thornton / Montgomery, Ala. Ned F. Sheffield $28,589,844 1.9

118 116 Janover LLC / Garden City, N.Y. Mark K. Goodman $28,038,000 2.4

119 119 Lurie LLP / Minneapolis Beth Kieffer Leonard $28,000,000 6.4

120 121 Green Hasson & Janks LLP / Los Angeles Leon C. Janks $27,825,843 8.0

121 117 REDW LLC / Albuquerque, N.M. Steve Cogan $27,539,122 2.0

122 122 Dean Dorton Allen Ford PLLC / Lexington, Ky. David Bundy $27,275,643 8.8

123 114 Hutchinson and Bloodgood LLP / Glendale, Calif. Richard A. Preciado $27,258,861 -0.9

124 NR Ostrow Reisin Berk & Abrams Ltd. / Chicago Mark Thomson $27,048,553 6.5

125 129 AAFCPAs / Westborough, Mass. Carla McCall / Dave McManus $26,700,000 8.9

Key: NR = Not Ranked in 2016.






126 135 LaPorte APAC / Metairie, La. William T. Mason III $26,477,997 2.0

127 128 Henry & Horne LLP / Tempe, Ariz. Chuck Goodmiller / Chuck Inderieden $26,475,660 7.6

128 131 Mize Houser & Company PA / Topeka, Kan. Committee $26,402,565 7.0

129 123 Johnson Lambert LLP / Vienna, Va. John Prescott $26,250,260 3.4

130 130 Cain Watters & Associates LLC / Plano, Texas Dan C. Wicker $26,174,096 6.8

131 141 Untracht Early LLC / Florham Park, N.J. Tracey B. Early / David S. Untracht $26,071,547 14.8

132 120 Anderson ZurMuehlen & Co. PC / Helena, Mont. Don Laine $26,059,019 -0.2

133 125 Smith & Howard PC / Atlanta John W. Lucht $26,047,901 4.6

134 127 EFPR Group LLP / Rochester, N.Y. Kevin C. Hill $25,943,815 1.9

135 134 BeachFleischman PC / Tucson, Ariz. Marc D. Fleischman $25,845,894 5.6

136 126 Windes / Long Beach, Calif. John L. Di Carlo $25,632,558 3.3

137 157 KROST CPAs and Consultants1 / Pasadena, Calif. Greg Kniss $25,560,250 25.0

138 138 Keiter / Glen Allen, Va. Mike Gracik $25,481,578 10.5

139 124 Kerber Eck & Braeckel LLP / Springfield, Ill. Steve Povse $25,116,567 0.7

140 133 Frost PLLC / Little Rock, Ark. Doug Richardson $24,919,737 4.8

141 144 Windham Brannon PC / Atlanta Heidi L. LaMarca $24,629,157 11.6

142 132 Perelson Weiner LLP / New York Ronald G. Weiner $24,338,529 1.0

143 136 Pannell Kerr Forster of Texas PC / Houston Kenneth J. Guidry $24,214,965 4.1

144 142 Maxwell Locke & Ritter LLP / Austin, Texas Steven W. Knebel $24,182,442 5.0

145 155 Whittlesey & Hadley PC / Hartford, Conn. Andrew G. Andrews $24,114,929 4.0

146 154 DiCicco Gulman & Company LLP / Woburn, Mass. Laurie J. Austin $23,523,050 14.0

147 143 Calibre CPA Group PLLC / Bethesda, Md. James C. Kokolas $23,042,000 3.0

148 145 White Nelson Diehl Evans LLP / Irvine, Calif. David P. Doran / Paul Treinen $23,037,671 5.3

149 151 Porte Brown LLC / Elk Grove Village, Ill. Bruce G. Jones $22,905,700 3.9

150 140 Yount Hyde & Barbour PC¥ / Winchester, Va. C. Scott Moulden $22,822,009 -0.8

Key: 1 Changed name from Krost Baumgarten Kniss & Guerrero. ¥Firm provided the previous year’s data to meet IPA’s survey deadline






151 158 Tate & Tryon PC / Washington, D.C. Charles F. Tate $22,565,081 11.2

152 156 Geffen Mesher / Portland, Ore. Michael A. Rompa $22,410,653 9.3

153 191 Anton Collins Mitchell LLP / Denver Stacey Hekkert $22,060,315 14.0

154 148 Abdo Eick & Meyers LLP / Edina, Minn. Steven R. McDonald $21,794,080 0.4

155 146 Johnson Miller & Co. CPAs PC¥ / Midland, Texas Steven T. Jeffcoat $21,775,017 4.7

156 149 Gelman Rosenberg & Freedman / Bethesda, Md. Jacqueline Cardello $21,749,966 3.3

157 147 GreerWalker LLP / Charlotte, N.C. Committee $21,742,768 0.9

158 175 Moore Colson / Marietta, Ga. Bert Mills $21,717,610 20.9

159 177 Gettry Marcus CPA PC / Woodbury, N.Y. Steven L. Marcus $21,697,644 2.0

160 163 H.J. Umbaugh & Associates CPAs LLP / Indianapolis Todd Samuelson $21,377,599 13.4

161 206 MarksNelson LLC / Kansas City, Mo. Mark S. Radetic $21,302,457 27.8

162 170 Henderson Hutcherson & McCullough PLLC / Chattanooga, Tenn. James D. Hutcherson $21,258,323 13.7

163 160 Gray Gray & Gray LLP / Canton, Mass. C. Joseph Ciccarello $21,192,423 10.0

164 152 Gross Mendelsohn & Associates PA / Baltimore David A. Goldner $20,804,292 -0.2

165 159 VonLehman & Company Inc. / Fort Wright, Ky. Brian Malthouse $20,772,541 4.0

166 NR Capin Crouse LLP / Greenwood, Ind. James Oberle $20,728,309 6.9

167 172 Shea Labagh Dobberstein / San Francisco James R. Dobberstein $20,559,597 15.0

168 189 Alexander Thompson Arnold PLLC / Union City, Tenn. Jason Anderson / John Whybrew $20,288,399 4.5

169 184 Buchbinder Tunick & Company LLP / New York Committee $20,235,000 7.8

170 NR Daszkal Bolton LLP / Boca Raton, Fla. Michael Daszkal $20,220,000 9.3

171 168 Sobel & Co. LLC CPA / Livingston, N.J. Alan D. Sobel $20,203,400 6.5

172 167 Lane Gorman Trubitt LLC / Dallas Lee Ann Collins $20,101,913 7.9

173 NR Redpath and Company Ltd. / St. Paul, Minn. Mark Gibbs $20,100,000 10.5

174 162 Kerkering Barberio & Co. / Sarasota, Fla. Robert J. Lane $20,047,652 5.4

175 178 Tanner LLC / Salt Lake City Jeffrey G. Bickel $19,617,678 10.0

Key: ¥Firm provided the previous year’s data to meet IPA’s survey deadline.



NR = Not Ranked in 2016.




176 161 Maloney+Novotny LLC / Cleveland Matthew J. Maloney $19,543,278 2.5

177 228 Dembo Jones PC / Rockville, Md. Walter C. Pennington $19,519,462 9.5

178 174 DZH Phillips LLP / San Francisco Lawrence B. Wood $19,377,673 7.1

179 165 Berntson Porter & Company PLLC / Bellevue, Wash. Robert Berntson $19,322,359 4.4

180 169 WebsterRogers LLP / Florence, S.C. Tom Fitzsimmons $19,189,831 4.0

181 188 Barnes Dennig & Co. Ltd. / Cincinnati Steve Hube $19,050,000 3.0

182 171 Maner Costerisan PC / Lansing, Mich. Jeffrey C. Stevens $18,976,303 4.2

183 139 Redwitz Inc.2 / Irvine, Calif. Robert R. Redwitz $18,819,279 -19.0

184 187 Barfield Murphy Shank & Smith LLC / Birmingham, Ala. Donald W. Murphy Jr. $18,672,315 10.3

185 176 Abbott Stringham & Lynch / San Jose, Calif. Raymond Scheaffer $18,550,030 1.0

186 193 AC Lordi / Malvern, Pa. Frank Lordi $18,503,622 14.4

187 185 NSBN LLP / Los Angeles Kenneth A. Miles $18,279,247 -4.0

188 173 Smolin Lupin & Co. PA / Fairfield, N.J. Theodore J. Dudek $18,277,433 -8.0

189 190 Adams Brown Beran & Ball Chtd. / Great Bend, Kan. Brian C. Staats $18,198,110 10.0

190 192 Edelstein & Company LLP / Boston Scott B. Kaplowitch $18,158,645 11.5

191 181 Smith Elliott Kearns & Co. LLC / Hagerstown, Md. John R. Schnitzer $18,117,024 4.0

192 164 Allen Gibbs and Houlik LC / Wichita, Kan. Paul S. Allen $18,062,364 -4.0

193 212 Delap LLP / Lake Oswego, Ore. Alex Corrigan $17,994,000 12.6

194 186 James Moore & Co. PL / Gainesville, Fla. Carol A. Villemaire $17,794,438 5.0

195 166 Frazer LLP / Brea, Calif. Jeff C. Jones $17,584,200 -6.1

196 180 OUM & Co. LLP / San Francisco Chris S. Millias $17,500,000 1.0

197 195 Brady Ware & Company / Dayton, Ohio Brian P. Carr / James E. Kaiser $17,407,247 1.7

198 182 HW&Co. / Cleveland John P. Fleischer $17,082,550 -1.7

199 NR Genske Mulder & Company LLP / Costa Mesa, Calif. Gary Genske $16,964,077 11.1

200 196 Moore Stephens Tiller LLC / Atlanta Gregory W. Hayes $16,849,000 4.6

Key: 2The negative growth rate was due to a firm client being sold, resulting in the loss of most of the existing client work.



NR = Not Ranked in 2016.

AUGUST 2

IT IS A VIOLATION

GROWTRANK

1

2

3

4

5

6

7

8

9

10

GROWTRANK

1

2

3

4

5

5

7

8

8

10

2017


THK

FIRM / HE

Dembo Jon

MarksNels

Anton Coll

Perkins & C

KROST CP

Brady Mart

Delap LLP

Alexander

Gettry Mar

Moore Cols

Source

THE 2(R

THK

FIRM / HE

MarksNels

KROST CP

Moore Col

Shea Laba

Gursey | S

Untracht E

AC Lordi /

Anton Coll

DiCicco Gu

HendersonChattanoo

HT LAW TO REPRODUCE

ADQUARTERS

nes PC / Rockv

son LLC / Kans

ins Mitchell LLP

Co. / Portland,

PAs and Consu

tz & Associates

/ Lake Osweg

Thompson Arn

rcus CPA PC /

son / Marietta,

and Copyright ©2

2017 IPRANKED BY N

EADQUARTERS

son LLC / Kans

PAs and Consu

son / Marietta,

agh Dobberstei

Schneider LLP /

Early LLC / Flor

Malvern, Pa.

ins Mitchell LL

ulman & Comp

n Hutcherson &ga, Tenn.


S

ville, Md.

as City, Mo.

P / Denver

Ore.

ultants / Pasad

s PC / Grand F

o, Ore.

nold / Union Cit

Woodbury, N.Y

Ga.

2017 The Platt Gro

PA 200 ET REVENUE

S

sas City, Mo.

ultants / Pasad

Ga.

in / San Francis

/ Los Angeles

rham Park, N.J

P / Denver

pany LLP / Wob

& McCullough P

PUBLICATION WITHOUT

R

ena, Calif.

Forks, N.D.

ty, Tenn.

Y.

oup / INSIDE Publi

FASTEE PERCENTAG

R

ena, Calif.

sco

.

burn, Mass.

PLLC /

I


RANK ’17

RAN’16

177 228

161 206

153 191

115 137

137 157

101 110

193 212

168 189

159 177

158 175

ic Accounting / ww

EST-GROGE ORGANIC A

RANK ’17

RAN’16

161 206

137 157

158 175

167 172

103 105

131 141

186 193

153 191

146 154

162 170

INSIDE PUBLIC


K

2017REVEN

8 $19,51

6 $21,30

1 $22,06

7 $29,14

7 $25,56

0 $36,52

2 $17,994

9 $20,28

7 $21,69

5 $21,71

ww.insidepublicacco

OWINGAND ALL GRO

NK

201REVEN

6 $21,30

7 $25,56

5 $21,71

2 $20,55

5 $36,13

1 $26,07

3 $18,50

1 $22,06

4 $23,52

0 $21,25

C ACCOUNTI


7 NUE ALL

9,462

2,457

0,315

7,564

0,250

8,878

4,000

8,399

7,644

7,610

ounting.com

G FIRMSOWTH)

7 NUE

OG

02,457

60,250

7,610

59,597

33,636

71,547

03,622

60,315

3,050

58,323

NG / 24

OUNTING.

2017 L GROWTH

48.3%

41.0%

35.0%

25.7%

25.0%

24.0%

23.6%

22.2%

21.5%

20.9%

S

2017 ORGANIC GROWTH

27.8%

25.0%

20.9%

15.0%

14.8%

14.8%

14.4%

14.0%

14.0%

13.7%

AUGUST 2

IT IS A VIOLATION

The

firm

IPA’

Firm

The I

millio

800 e

7,300

As a

$1.3

Percen

Percen

Pe

A

Top

B

Com

Commi

2017


IPA 300 r

revenues,

s Annual

s, which attr

IPA 300 fir

on to $16.7

equity owne

0 staff.

group, thes

billion in rev

IPA 300

Average Or

Average

ntage Report

ntage Report

ercentage Re

verage Partn

p Service LinExclud

Business Ad

mputer IT C

ission Based

HT LAW TO REPRODUCE

rankings are

using data

Survey and

racted 587 fi

ms range in

7 million, h

ers, and emp

e firms gene

venues.

- QUICK S

rganic Grow

All Growth:

ting Organic22%

ting Negativ

eporting Me

ners / Staff A

nes - Revenuding A&A and

dvisory: $64.

Consulting: $

d Fin. Service


e compiled

gathered fr

d Analysis

irms this yea

n size from

have more t

ploy more t

erate more t

STATS

wth: 4.8%

: 6.6%

c Growth >1

ve Growth: 1

rgers: 16%

Added: 1 / 9

ue GeneratedTax

.3 Million

$15.5 Million

es: $12.4 Mi

PUBLICATION WITHOUT

by

rom

of

ar.

$10

than

than

than

0%:

6%

d

n

illion

I


DEBUT

Hughes Pi

Johnson L

LLP; Stam

Consultant

LLP; Men

Williams-K

LLC; Gor

Blackburn

Roth &

Wiebel LL

Kruspodin

Solutions;

Tidwell G

Advisors;

Lavine Lo

LLP; We

Hernandez

Zacharia L

INSIDE PUBLIC


TING ON

ittman & G

LLP; Lumsd

mbaugh Ness

ts LLP; Ha

ngel Metzger

Keepers LL

rfine Schille

n Childers

Company

LP; Henry &

n LLP;

Apple Gro

Group LLC;

Thomas How

ofgren Mor

egmann Daz

z & Co. L

LLC.

C ACCOUNTI


THE IPA

Gupton LLP

den & McC

s PC; RPC C

awkins Ash

r Barr & Co

C; Boyer &

er & Gardy

& Steagall

LLP; Han

& Peters PC;

St. Clair

owth Partner

TD&T CPA

well Ferguso

rris & Eng

zet & Com

LLP; and F

NG / 25

OUNTING.

300

; Seim

ormick

CPAs +

CPAs

o. LLP;

& Ritter

yn PA;

PLC;

ntzmon

; Duffy

CPA

rs Inc.;

As and

on PA;

gelberg

mpany;

Frankel



’17 FIRM / HEADQUARTERS MP / CEO NET REVENUE ASSOCIATION

201 Hood & Strong LLP / San Francisco Robert A. Raffo $16,658,707 RSM US Alliance

202 Maillie LLP / Mont Clare, Pa. Robert L. Caruso $16,642,262 BDO Alliance USA

203 Hughes Pittman & Gupton LLP / Raleigh, N.C. Committee $16,502,686 CPAmerica Intl.

204 KatzAbosch / Timonium, Md. Mark Cissell $16,500,107 LEA Global

205 Saltmarsh Cleaveland & Gund / Pensacola, Fla. Lee Bell $16,498,934 Allinial Global

206 Wilkin & Guttenplan PC / East Brunswick, N.J. Edward Guttenplan $16,401,540 BDO Alliance USA

207 Saville Dodgen & Company PLLC / Dallas Clint Pugh $16,379,799 Allinial Global

208 RINA Accountancy Corporation / Walnut Creek, Calif. Ed Fahey $16,372,255 MGI Intl.

209 Richey May & Co. LLP / Englewood, Colo. Kenneth F. Richey $16,279,173 TIAG

210 Nisivoccia LLP / Mount Arlington, N.J. Timothy J. Mehaffey $16,226,484 BKR Intl.

211 Seim Johnson LLP / Omaha, Neb. Roger Thompson $16,161,775

212 MaloneBailey LLP / Houston Committee $16,088,100 Nexia Intl.

213 Lumsden & McCormick LLP / Buffalo, N.Y. John P. Schiavone $16,047,553 BDO Alliance USA

214 Kassouf & Co. PC / Birmingham, Ala. Gerard Kassouf $15,954,757 CPAmerica Intl.

215 Bernard Robinson & Company LLP / Greensboro, N.C. A. Wade Pack $15,839,524 DFK Intl.

216 Stambaugh Ness PC / York, Pa. Steven L. Hake $15,717,993 BDO Alliance USA

217 KPM CPAs & Advisors / Springfield, Mo. James M. Lewis $15,672,187 LEA Global

218 Harper & Pearson Company PC / Houston Richard B. Lynch $15,616,643 CPAmerica Intl.

219 Mueller & Co. LLP / Elgin, Ill. David J. Nissen $15,446,710 CPAmerica Intl.

220 Smith & Gesteland LLP / Middleton, Wis. William M. Pellino $15,384,827 HLB Intl.

221 Bowman & Company LLP / Voorhees, N.J. Michael D. Cesaro $15,338,548 BDO Alliance USA

222 RPC CPAs + Consultants LLP / Albuquerque, N.M. Ray Roberts $15,291,839

223 Hawkins Ash CPAs LLP / La Crosse, Wis. Abe Leis $15,287,000

224 O’Connor & Drew PC / Braintree, Mass. Mark Dow $15,056,121 Enterprise Worldwide

225 Olsen Thielen & Co. Ltd. / Roseville, Minn. Patrick Powers $14,975,438 RSM US Alliance






226 Wegner CPAs LLP / Madison, Wis. Glenn Miller $14,967,888 CPAmerica Intl./Geneva

227 Trout Ebersole & Groff LLP / Lancaster, Pa. Todd L. Harrington $14,797,376 CPAAI

228 Walter & Shuffain PC / Boston Jonathan O. Yorks $14,688,000 Alliott Group

229 Bolar Hirsch & Jennings LLP / Irvine, Calif. Daniel R. Bolar / David A. Hirsch $14,478,962 CPAmerica Intl.

230 Hancock Askew & Co. LLP / Savannah, Ga. Michael T. McCarthy $14,470,351 BDO Alliance USA

231 Mengel Metzger Barr & Co. LLP / Rochester, N.Y. Mark J. Kovaleski $14,315,284 BDO Alliance USA

232 Beene Garter LLP / Grand Rapids, Mich. Thomas Rosenbach $14,161,571 Moore Stephens NA

233 Williams-Keepers LLC / Columbia, Mo. Jeffrey T. Echelmeier $13,879,537 Allinial Global

234 Boyer & Ritter LLC / Camp Hill, Pa. Robert J. Murphy $13,829,014 BDO Alliance USA

235 WSRP LLC / Salt Lake City Steven R. Smith $13,783,000 BDO Alliance USA

236 Bader Martin PS / Seattle David Stiefel $13,759,000 DFK Intl.

237 Gorfine Schiller & Gardyn PA / Owings Mills, Md. Simpson Gardyn $13,744,879 Allinial Global

238 Wall Einhorn & Chernitzer PC / Norfolk, Va. Martin A. Einhorn $13,729,417 CPAmerica Intl.

239 Jones & Roth PC / Eugene, Ore. Robin Matthews / Jeremy Prickel $13,725,549 LEA Global

240 EEPB PC / Houston Steven L. Parkhill $13,643,193 DFK Intl.

241 Dalby Wendland & Co. PC / Grand Junction, Colo. Greg Keller $13,533,469

242 Brown Schultz Sheridan & Fritz / Camp Hill, Pa. Kenneth B. Wolfe $13,526,319 LEA Global

243 RRBB Accountants & Advisors / Somerset, N.J. David N. Roth $13,510,000 PrimeGlobal

244 Draffin & Tucker LLP / Albany, Ga. Jeffrey S. Wright $13,465,325 LEA Global

245 Blackburn Childers & Steagall PLC / Johnson City, Tenn. Tommy Greer $13,432,446 PrimeGlobal

246 Roth & Company LLP / Brooklyn, N.Y. Abraham Roth $13,407,334 BDO Alliance USA

247 Smith Schafer and Associates Ltd. / Rochester, Minn. Steve Erchul $13,195,714 PrimeGlobal

248 Teal Becker & Chiaramonte CPAs PC / Albany, N.Y. James W. Drislane $13,190,456 CPAmerica Intl.

249 Haskell & White LLP / Irvine, Calif. Wayne R. Pinnell $13,056,384 LEA Global

250 Macpage LLC / South Portland, Maine Graham M. Smith $13,000,000






251 Hantzmon Wiebel LLP / Charlottesville, Va. Jennifer S. Lehman $12,993,230 Allinial Global

252 Henry & Peters PC / Tyler, Texas Jeff Geese $12,969,861

253 Duffy Kruspodin LLP / Woodland Hills, Calif. Thomas G. Duffy $12,965,001 JHI

254 Junkermier Clark Campanella Stevens PC / Great Falls, Mont. John E. Stevens $12,955,000

255 KWC CPAs1 / Alexandria, Va. Stephen G. Travis $12,820,000 BDO Alliance USA

256 Kushner LaGraize LLC / Metairie, La. Ernest Gelpi $12,809,989 CPAmerica Intl.

257 Cowan Gunteski and Co. PA / Toms River, N.J. Donald A. Cowan $12,747,757 CPAmerica Intl.

258 Piercy Bowler Taylor & Kern / Las Vegas Thomas Donohue $12,656,135 DFK Intl.

259 Robinson Grimes & Company PC / Columbus, Ga. S. Scott Voynich $12,280,928 CPAmerica Intl.

260 JamisonMoneyFarmer PC / Tuscaloosa, Ala. Scott A. Goldsmith $12,240,263 CPAmerica Intl.

261 Haynie & Company / Salt Lake City David R. Peterson $11,975,199 PrimeGlobal / RSM US

262 Clayton & McKervey PC / Southfield, Mich. Robert Dutkiewicz $11,971,293 PrimeGlobal

263 Mowery & Schoenfeld LLC / Lincolnshire, Ill. Jeffery L. Mowery $11,904,421 Geneva Group Intl.

264 St. Clair CPA Solutions / Conshohocken, Pa. William P. St. Clair $11,892,718 BKR Intl.

265 RotenbergMeril / Saddle Brook, N.J. Neal Rotenberg $11,818,300 BDO Alliance USA

266 Gollob Morgan Peddy PC / Tyler, Texas Tony K. Morgan $11,800,132 CPAmerica Intl.

267 Melanson Heath & Company PC / Nashua, N.H. Frank Biron $11,689,838

268 Apple Growth Partners Inc. / Akron, Ohio Charles F. Mullen $11,454,039 BDO Alliance USA

269 Fust Charles Chambers LLP / Syracuse, N.Y. Angela M. Franco $11,419,724 BDO Alliance USA

270 Petrinovich Pugh & Co. LLP / San Jose, Calif. Marc G. Parkinson $11,326,017 PrimeGlobal

271 Tidwell Group LLC / Birmingham, Ala. J. Barry Tidwell $11,267,698 BDO Alliance USA

272 MiddletonRaines+Zapata LLP / Houston Wesley Middleton $11,244,620 Allinial Global

273 Rosen Sapperstein & Friedlander LLC / Owings Mills, Md. Howard J. Rosen $11,244,083 PrimeGlobal

274 TD&T CPAs and Advisors PC / Centerville, Iowa Jerry Kirkpatrick $11,148,945

275 RBT CPAs LLP2 / Newburgh, N.Y. Thomas D. Weddell $11,144,667 RSM US Alliance

Key: 1Firm changed name from Kositzka Wicks and Company. 2Firm changed named from Vanacore DeBenedictus DiGovanni & Weddell LLP.






276 Glenn Burdette Inc. / San Luis Obispo, Calif. Daniel J. O'Hare $11,116,246

277 HLB Gross Collins PC / Atlanta Michael Bohling $11,053,623 HLB Intl.

278 Thomas Howell Ferguson PA / Tallahassee, Fla. Winston Howell $11,020,976 CPAmerica / RSM US

279 HMWC CPAs & Business Advisors / Tustin, Calif. Steven C. Williams $11,001,499 Integra Intl.

280 Lavine Lofgren Morris & Engelberg LLP / La Jolla, Calif. Larry Campbell $10,843,737 BKR Intl.

281 Wegmann Dazet & Company / Metairie, La. Kerney Craft Jr. $10,777,865 BDO Alliance USA

282 Hernandez & Co. LLP / Coral Gables, Fla. Armando Hernandez $10,650,977 BDO Alliance USA

283 Templeton & Company LLP / West Palm Beach, Fla. Steven A. Templeton $10,625,000 BDO Alliance USA

284 Pease & Associates CPAs / Cleveland Joseph V. Pease Jr. $10,592,046 CPAmerica Intl.

285 McGowen Hurst Clark & Smith PC / West Des Moines, Iowa Daniel A. Schwarz $10,456,946 CPAmerica Intl.

286 KMH LLP / Honolulu Alton Ohira $10,444,074 LEA Global / RSM US

287 Kernutt Stokes LLP / Eugene, Ore. Warren Barnes $10,420,000 AGN Intl.

288 Thompson Greenspon / Fairfax, Va. Charles F. Helme III $10,282,781 CPAmerica Intl.

289 KerberRose SC / Shawano, Wis. David Kerber $10,264,891 PrimeGlobal

290 MSPC Certified Public Accountants & Advisors PC / Cranford, N.J. James Flannery $10,250,000 Moore Stephens NA

291 Belfint Lyons & Shuman PA / Wilmington, Del. Michael T. French $10,245,616 PrimeGlobal

292 William Vaughan Company / Maumee, Ohio Aaron D. Swiggum $10,238,776 LEA Global

293 CDH PC / Itasca, Ill. Koh Fujimoto $10,205,000 Moore Stephens NA

294 N&K CPAs Inc. / Honolulu Alton K. Miyashiro $10,195,466 CPAmerica Intl.

295 CST Group CPAs PC / Reston, Va. Joseph J. Romagnoli $10,169,226 LEA Global

296 Frankel Zacharia LLC / Omaha, Neb. Scott Sorenson $10,121,691 CPAmerica Intl.

297 Crosslin / Nashville, Tenn. John Crosslin / Justin Crosslin $10,092,196 BDO Alliance USA

298 DMJ & Co. PLLC / Greensboro, N.C. Michael R. Gillis $10,031,135 CPAmerica Intl.

299 Gramkow Carnevale Seifert & Co. LLC / Oradell, N.J. Ted Carnevale $10,016,721 CPAAI

300 Holtzman Partners LLP / Austin, Texas Chris Perkins $10,013,190 Allinial Global



AUGUST 2

IT IS A VIOLATION

GROWTRANK

1

2

3

4

5

5

7

8

9

10

10

GROWTRANK

1

2

3

3

5

6

7

8

9

10

2017


THK

FIRM / HE

Tidwell Gr

Mowery &

WSRP LL

Hernande

Kushner L

Middleton

Hancock A

Richey Ma

HMWC CP

KWC CPA

RINA Acc

Source an

THE 2(R

THK

FIRM / HE

Tidwell Gr

Hernandez

Kushner L

MiddletonR

Hancock A

Richey Ma

HMWC CP

RINA Acco

Kassouf &

Bernard R

HT LAW TO REPRODUCE

EADQUARTER

roup LLC / Birm

& Schoenfeld LL

LC / Salt Lake C

ez & Co. LLP / C

LaGraize LLC /

Raines+Zapata

Askew & Co. L

ay & Co. LLP /

PAs & Busines

As / Alexandria

countancy Corp

nd Copyright ©20

2017 IPRANKED BY N

EADQUARTER

roup LLC / Birm

z & Co. LLP / C

LaGraize LLC /

Raines+Zapata

Askew & Co. L

ay & Co. LLP /

PAs & Busines

ountancy Corp

& Co. PC / Birm

Robinson & Com


RS

mingham, Ala.

LC / Lincolnshi

City

Coral Gables, F

/ Metairie, La.

a LLP / Housto

LLP / Savannah

Englewood, C

ss Advisors / Tu

a, Va.

poration / Waln

017 The Platt Grou

PA 300 NET REVENUE

RS

mingham, Ala.

Coral Gables, F

Metairie, La.

a LLP / Housto

LP / Savannah

Englewood, C

s Advisors / Tu

poration / Walnu

mingham, Ala.

mpany LLP / G

PUBLICATION WITHOUT

ire, Ill.

Fla.

on

h, Ga.

Colo.

ustin, Calif.

ut Creek, Calif

up / INSIDE Public

FASTEE PERCENTAG

Fla.

on

h, Ga.

olo.

ustin, Calif.

ut Creek, Calif.

Greensboro, N.C

I


RANK ’17

271

263

235

282

256

272

230

209

279

255

f. 208

Accounting / www

EST-GRGE ORGANIC A

RANK ’17

271

282

256

272

230

209

279

. 208

214

C. 215

INSIDE PUBLIC


201REVEN

$11,267

$11,904

$13,783

$10,650

$12,809

$11,244

$14,470

$16,279

$11,001

$12,820

$16,372

w.insidepublicaccou

ROWINGAND ALL GRO

201REVEN

$11,267

$10,650

$12,809

$11,244

$14,470

$16,279

$11,001

$16,372

$15,954

$15,839

C ACCOUNTI


17 NUE ALL

7,698

4,421

3,000

0,977

9,989

4,620

0,351

9,173

1,499

0,000

2,255

unting.com

G FIRMSOWTH)

7 NUE

OG

7,698

0,977

9,989

4,620

0,351

9,173

1,499

2,255

4,757

9,524

NG / 30

OUNTING.

2017 L GROWTH

100.0%

31.2%

28.0%

26.0%

24.6%

24.6%

23.6%

19.6%

18.4%

18.0%

18.0%

S

2017 ORGANIC GROWTH

100.0%

26.0%

24.6%

24.6%

23.6%

19.6%

18.4%

18.0%

16.0%

15.9%

The firm of the future starts hereAs an accounting association made up of 75 U.S. firms, CPAmerica provides members resources to achieve their goals based on our foundation of “Improving through Sharing.”

Our firms have access to more than 200 independent accounting and advisory services firms in more than 130 countries as members of Crowe Horwath International, the eighth largest global accounting network in the world.

Connect with your firm’s future today!

www.cpamerica.org 104 N. Main Street, Gainesville, FL 32601 (352) 727-4070• •

AUGUST 2

IT IS A VIOLATION

ASSOC

AGN InAllinial GAlliott GAnderseBaker TBDO AlBKR IntCPAAI CPAmeCrowe HDFK IntEnterprGenevaGrant THLB IntINAA INPACTIntegra JHI KrestonLEA GloMazarsMGI IntMoore SMorisonNexia InPKF IntPraxity PrimeGRSM UTGS GlTIAG UHY IntNo Ass

2017


ASS

IATION

ternational Global

Group en Global

Tilly Internationlliance USA ternational

erica InternationHorwath Internternational rise Worldwide a Group InternaThornton Internternational

T Global International

n International obal Group ternational Stephens NA n KSi nternational ternational

Global S Alliance lobal

ternational ociation Affiliat

HT LAW TO REPRODUCE

OCIATTHE

I

al

nal national

ational ational

tion


TION 2017

IPA 100

1 4 1 1 8 7 1 1 3 1 2

1 1 4

1 14 1

9 2 4 2 7

11 7

2 1 9

PUBLICATION WITHOUT

AFFIL7 IPA 3

IPA 200

5 10 1

1 19 4

5 1 4 1

2 1 1

19

4 1 1 1

9 6 1

8

I


LIATIO300 F

IPA 300

1 7 1

20 3 2

20

4 1 2

2

1 1

9

1 3

1

9 6

1

10

INSIDE PUBLIC


ON AMIRMS

W

a

bakerbdo.com

cr

enter

gran

iinteg

leadin

m

prsmus.com/

C ACCOUNTI


MONG

WEB ADDRESS

agn-na.org allinialglobal.comalliottgroup.netandersen.com

rtillyinternationa/about/bdo-allia

bkr.com cpaai.com

cpamerica.orgrowehorwath.n

dfk.com rpriseworldwid

ggi.com ntthornton.globa

hlbi.com inaa.org

npactglobal.orggra-internationa

jhi.com kreston.com

ngedgealliancemazars.com

mgiworld.commsnainc.org

morisonksi.comnexia.com pkf.com

praxity.com primeglobal.ne/who-we-are/rsm

tgs-global.comtiagnet.com

uhy.com

NG / 32

OUNTING.

G

S

m t

m al.com ance-usa

g net

e.org

al/en

g al.net

e.com

m

et mus-alliance

m

AUGUST 2

IT IS A VIOLATION

2017


COMSEPT

TH

BES

HT LAW TO REPRODUCE

MING ITEMBE

E 50 BE

THE

TH

TH

BEST

ST OF T


IN ER

EST OF T

10 FIRM

HE FIVE

HE 2017

T OF THE

THE BES

PUBLICATION WITHOUT

THE BES

MS UNDE

TOP-SC

FIRMS

E BEST

ST FASTE

I


ST FIRM

ER $5 M

CORING

OF DIST

PROFIT

EST-GRO

INSIDE PUBLIC


MS

MILLION

FIRMS

TINCTIO

T INDICA

OWING

C ACCOUNTI


ON

ATORS

FIRMS

NG / 33

OUNTING.

CALL TODAY 770.279.4560 OR VISIT US AT allinialglobal.com

Independent firms of Allinial Global are finding it easier to meet client needs with our ground-breaking client-centric service model. This is the difference that enables firms to provide the expertise their clients NEED around the world, rather than simply what is available in a particular location. Our global presence continues to grow as we focus on the CAPABILITIES of member firms and our contacts to create a stronger international match for success.

Don’t settle for a little. Apply for membership in Allinial Global today, and join the growing, robust organization of independent firms that are “all in” to serving clients to the highest level.

Be independent, but don’t go it alone.™

Why settle for a little?

Get itabout client needs.

independent firms.

around the world.in.

TheS

IPAfea

course

succes

withIP

SubscTheAw

aturesinfo

e, the late

ssful strate

PA.

criptioward‐Winn

ormationo

est break

egies toh

I

on‐BaingNewsl

The

new

pra

to

in‐

the

infl

C

onbenchm

king news

help their

N S I D E P

asedMletterforT

e IPA

wsletter fe

acticestha

move from

depthinte

eBestfirm

luencersa

ComplimSam

markingtr

s. IPA’s g

firmssucc

P u b l i c A( 3 1 7

MonthTheInnova

subscr

eaturestr

atpublica

m idea to

erviewsw

ms,most‐a

aroundthe

mentarmples

rends,pra

goal is to

ceed.Turn

A c c o u n t) 7 3 3 ‐ 1 9

hlyNeativeCPAF

ription‐ba

rends,stra

accounting

o executio

withleader

dmiredpe

ecountry

ry

acticeman

inform f

n informa

i n g9 2 0

Pag

wsletFirm

ased m

ategiesan

gfirmsare

n. Youwi

rsoftheB

eers,andt

andthegl

nagementa

firm lead

ation into

ge|7

tter

monthly

ndnext

eusing

ill find

Bestof

thetop

lobe.

and,of

ders of

action

http://insidepublicaccounting.com/newsletters/past-issues/

http://insidepublicaccounting.com/newsletters/

S

Pub

INSI

e‐n

to

abo

par

bre

firm

Signupfor

blicAccount

IDER,comp

ewsupdate

yourinbox,

utthelatest

rtnershipis

eakingnews

msacrossth

Th

INSIDE

ting’sIPA

plimentary

esstraight

,tolearn

tmergers,

ssuesand

sfromtop

henation.

heINSSIDERE‐NewwsUppdatess

http://insidepublicaccounting.com/e-news-update/

http://insidepublicaccounting.com/newsletters/

ViewTa

Fi

Info

INInt

ableofConSample

irmAdmin

HumanRes

ormationT

NSIDEterna

ntents,SumDataOnlin

nistrationR

sourcesRe

Technology

EPubll Oper

mmariesanne

Report

eport

yReport

D

pte

licAccration

d

Divedeepeacros

compensprocessanechnology

to

countnalRe

erintothesthenatiosationdatandpoliciesy/softwartakethem

ting’seports

inner‐woon.Uncovea,benefitss,alongwirethatfirmmintothef

s

orkingsofertrends,soffered,kiththenewmsareutilfuture.

firms

keywestlizing

http://insidepublicaccounting.com/survey-4/internal-operational-reports/

FiThe INsnapshparticipReportseewh

INnanciNSIDEPublhotofyourpants, firmtCard–brohereyourfi

T

NSIDEialandicAccountfirm’sover

ms in yourokenoutbirmisdoing

THE 2017 IPA

EPubldOpetingFinancrallperformrevenue bytop,midgwelland

A FINANCIAL

licAcceratiocialandOpmancein2band anddleandbotheareast

L AND OPER

countonalRperational22metricsthe IPA Bottomquartthatmayn

RATIONAL R

ting’sReport

Reportcacomparedest of thetile–alloweedextraa

REPORT CAR

tCardrd isaonewith587sBest firm

wsyoutoqattention.

RD

de‐pagesurveys. Thequickly

WeeEncoouraggeYou

Ifyourfir

f

IPAis

imagery

receivec

rights

SAMPL

utoCe

rmreceive

featuredin

shappyto

forusefir

customize

stodistrib

mater

LEREPR

elebr

esanyoft

nanIPAar

oprovidey

rmwide,an

edreprint

butetocli

rials,recru

RINTBEL

ateSu

themanyI

rticle‐CE

youwithc

ndforano

swithunl

ents,tous

uitingand

LOW

uccess

IPAaccola

LEBRATE

complime

ominalfee

limitedpu

seinmark

more.

s

ades,oris

E.

ntary

eyoucan

ublishing

keting

2017ORDERFORM

Name

Firm

MailingAddress

City State

Zip Phone

Association

EmailAddress

AmountDue:

Payment:Check Visa MasterCardAmex

Card#

Exp.Date SecurityCode

Name

BillingAddress

City State

Zip

SPECIALINSTRUCTIONS:

2017BENCHMARKINGTOOLSTHENATIONALBENCHMARKINGREPORT

PDFReport $889/copy

PrintReport $899/copy

THEIPAFINANCIAL&OPERATIONALREPORTCARD*

FinancialandOperationalReportCard* $859/copy

*Availabletofullyparticipating irmsonly.Pleaseallowthreebusinessdaysforpreparationanddelivery.IPAcanalsoprovideyouwithaCUSTOM

REPORTCARD.Contactourof icefordetails.

THEIPAINTERNALOPERATIONALREPORTSAvailableinPDFonly.

FirmAdministration $499/copy

InformationTechnology $499/copy

HumanResources $499/copy

InternalOperationalPackage* $999/pkg.

*InternalOperationalPackageincludesallthreePDFreports(FirmAdministration,InformationTechnologyandHumanResources).

PDF&PrintReport $1,099/copy

INSIDEPUBLICACCOUNTINGNEWSLETTERPricingisvalidthrough12/31/17.

PDFSingle‐User $568/yr.

PrintSingle‐User $605/yr.

PrintandPDFSingle‐User $648/yr.

FirmwideUsePDFContactourof iceformoredetails.

Startingat$1,698/yr.

Pleasemakecheckspayableto:

ThePlattConsultingGroup4000W.106thSt.,Ste.125‐197

CarmelIN46032P(317)733‐1920F(317)663‐1030

email:[email protected]

BENCHMARKINGATITSBEST

2017

SPECIALREPORTTHEROADTORETENTION:

MOTIVATORSANDDRIVERSFORYOUNGPUBLICACCOUNTINGPROFESSIONALS

PDFREPORTIncludedwithNewsletterSubscription.

This report, based on the results of a survey of more than 700 CPA professionals aged 21-40, is intended to assist in the development of strategies to attract and retain this crucial

demographic in your firm. A $579 value.

IPA 100 ONLINE

Date post:	09-Jun-2020
Category:	Documents
Upload:	others
View:	12 times
Download:	0 times

August Shell Final DRAFT 7-31 1 P.,M. - Platt Group,...

Documents