LARGEST PUBLIC ACCOUNTING FIRMSTOP 10 FOR 2001

LARGEST PUBLIC ACCOUNTING FIRMTOP 10 FOR 2002

PROFESSIONAL MILLION $ REVENUE SPLIT %1

RANK FIRM OFFICES STAFF REVENUE A & A TAX MCS

1 PricewaterhouseCooper 151 33,454 8,056.50 35 19 46

2 Deloitte & Touche 97 20,472 6,130.00 33 21 35

3 Ernst & Young 83 13,871 4,485.00 58 39 0

4 KPMG 111 10,438 3,171.00 62 38 0

5 Grant Thornton 49 1,919 432.50 53 31 16

6 BDO Seidman2 42 1,490 353.00 37 47 16

7 BKD 26 972 210.90 44 31 25

8 Crowe Chizek 12 936 204.70 22 18 43

9 McGladrey & Pullen 86 1894 203.00 92 8 0

10 Moss Adams 25 758 163.00 39 38 23

Information taken from Public Accounting Report Top 100 for 2002.

1 Percentages may not add up to 100 due to rounding or exclusion of certain nontraditional services offered by firm.

2 Revenue growth figure take into account sale of IT practice in FY02.

Client Base Large Public Companies Closely-Held Corporations Small Owner-Operator Closely-Held

Typical Client Size Fortune 1000 Sales $10 to $250 million Sales $1 to $10 million

Type of Service Audit;Tax; Audit;Tax;Computer Audit; Review; Information Systems Consulting; General Compilation; Tax; Consulting Business Consulting Monthly F/S; 1040

OVERVIEW OF PUBLICACCOUNTING MARKET

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