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NEW YORK I NEW JERSEY I PENNSYLVANIA I WASHINGTON DC
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(#SO12177) Excerpted and adapted with permission. © 2016 SourceMedia Inc. and Accounting Today. All rights reserved. SourceMedia, One State Street Plaza, New York, N.Y. 10004. For more information about reprints from Accounting Today, visit PARS International Corp. at www.SourceMediaReprints.com.
Key and notes: Last year’s rankings have been revised based on 2014 revenue provided by firms. Some firms’ rankings will therefore differ from those reported last year. * Firm estimate § Gross revenue NA Not available or not applicable
1 Revenue figures are from firm reports; other figures are a combination of publicly reported figures and Accounting Today estimates 2 For its fee split, KPMG reported both roundedpercentages (given here), and exact dollar amounts. Office figure is for business offices; does not include all physical locations. 3 For its fee split, RSM US reported both rounded percentages (given here), and exact dollar amounts. 4 CLA does not have a headquarters location — there is no single place from which the firm is controlled or directed. Individual teams/offices are empowered to make decisions as much as possible. 5 Office figures are for CBIZ; MHM has 33 offices. 6 UHY Advisors and UHY LLP are affiliated through an alternative practice structure. Revenue reflects sale of Texas practice in late 2014. 7 Projected revenues
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THE 2016 TOP 100 FIRMS
RANK REVENUE PERSONNEL FEE SPLIT Year $ % Off- Part- % Profes- % Total % (in percent)
16 15 Firm Headquarters Chief executive end mn. chg. ices ners chg. sionals chg. emps. chg. A&A Tax MAS Other
1 1 Deloitte§ New York City Cathy Engelbert May 16,147.00 8.31 108 3,033 0.10 55,552 9.87 70,603 8.81 29 18 48 5
2 2 PwC§ 1 New York City Robert Moritz June 12,200.00 4.06 72 2,892 7.47 35,350 7.04 49,000 17.87 41 28 31 0
3 3 Ernst & Young§ New York City Stephen Howe June 11,190.00 13.03 NA 3,000 11.11 30,600 17.24 39,400 15.88 35 28 30 7
4 4 KPMG§ 2 New York City Lynne Doughtie Sept 7,889.00 14.83 106 1,960 8.11 22,994 14.32 30,903 14.02 34 27 39 0
5 5 RSM US 3 Chicago Joe Adams April 1,636.87 11.30 82 685 6.37 5,622 10.78 7,731 9.47 39 37 23 1
6 6 Grant Thornton Chicago J. Michael McGuire Dec 1,555.56 10.20 58 565 6.81 6,073 21.70 7,906 17.06 39 27 34 0
7 7 BDO USA Chicago Wayne Berson June 1,050.00 26.05 64 446 28.90 4,057 36.74 5,383 33.21 52 32 16 0
8 8 Crowe Horwath Chicago James Powers Dec 721.50 5.08 31 272 5.84 2,559 10.54 3,386 9.44 29 24 47 0
9 10 CliftonLarsonAllen 4 NA Denny Schleper Dec 650.00 8.62 31 316 40.44 3,493 7.64 4,144 9.08 39 32 6 23
10 9 CBIZ/Mayer Hoffman McCann 5 Cleveland Chris Spurio Dec 617.00 2.83 103 409 -4.66 1,827 -0.27 2,910 -0.14 40 35 25 0 and Andy Burczyk
11 11 CohnReznick New York City Frank Longobardi Jan 604.00 5.04 30 292 6.57 1,923 3.95 2,745 2.66 55 28 8 9
12 13 BKD Springfield, Mo. Theodore Dickman May 496.50 11.37 35 260 6.12 1,695 11.15 2,426 10.12 48 31 21 0
13 12 Baker Tilly Virchow Krause Chicago Timothy Christen May 478.10 0.56 29 153 -1.92 2,110 1.30 2,480 0.49 42 32 22 4
14 15 Moss Adams Seattle Chris Schmidt Dec 477.00 11.19 24 268 1.13 1,564 11.63 2,354 8.18 45 37 18 0
15 14 Plante Moran Southfield, Mich. Gordon Krater June 465.86 7.57 20 265 1.15 1,522 6.06 2,170 5.03 39 26 35 0
16 16 Marcum New York City Jeffrey Weiner Dec 412.43 7.01 23 199 29.22 856 3.01 1,414 13.30 45 37 6 12
17 17 Dixon Hughes Goodman Charlotte, N.C. Matt Snow Dec 371.00 9.76 29 159 1.27 1,329 8.76 1,847 7.76 33 33 34 0
18 18 EisnerAmper New York City Charles Weinstein Jan 284.50 0.71 6 176 2.33 1,094 9.84 1,282 9.76 48 39 13 0
19 21 Wipfli Milwaukee Rick Dreher May 227.00 25.42 32 181 22.30 989 4.11 1,504 14.11 30 31 39 0
20 20 Eide Bailly Fargo, N.D. Dave Stende April 224.60 14.94 26 116 8.41 1,415 18.81 1,857 16.72 41 41 9 9
21 23 Carr, Riggs & Ingram Enterprise, Ala. William Carr Sept 195.14 14.11 24 143 10.00 747 10.83 1,048 11.13 51 40 9 0
22 22 Citrin Cooperman & Co. New York City Joel Cooperman Dec 195.00 11.43 7 156 8.33 450 9.76 708 9.09 46 43 7 4
23 24 WeiserMazars New York City Victor Wahba Aug 171.00 8.50 7 107 -1.83 500 0.60 738 0.54 40 40 20 0
24 26 Armanino San Ramon, Calif. Andy Armanino Dec 164.25 26.85 7 68 74.36 518 35.25 669 37.37 25 33 36 6
25 25 Cherry Bekaert Richmond, Va. Howard Kies April 143.80 9.94 12 56 9.80 619 7.47 836 5.03 44 46 10 0
Key and notes: Last year’s rankings have been revised based on 2014 revenue provided by firms. Some firms’ rankings will therefore differ from those reported last year. * Firm estimate § Gross revenue NC No change NA Not available or not applicable NR Not ranked
1 Revenue figures are from firm reports; other figures are a combination of publicly reported figures and Accounting Today estimates 2 For its fee split, KPMG reported both rounded percentages (given here), and exact dollar amounts (given in our Databank on page 8). Office figure is for business offices; does not include all physical locations. 3 For its fee split, RSM US reported both rounded percentages (given here), and exact dollar amounts (given in our Databank on page 8.) 4 CLA does not have a headquarters location — there is no single place from which the firm is controlled or di-rected. Individual teams/offices are empowered to make decisions as much as possible. 5 Office figures are for CBIZ; MHM has 33 offices.
25
regional leaders
Rev. % Profess- Total ———— Fee split ————Firm Headquarters $ mn. chg. Offices Partners ionals emps. A&A Tax MAS Other
CohnReznick New York City 604.00 5.04 30 292 1,923 2,745 55 28 8 9
Marcum New York City 412.43 7.01 23 199 856 1,414 45 37 6 12
EisnerAmper New York City 284.50 0.71 6 176 1,094 1,282 48 39 13 0
Citrin Cooperman & Co. New York City 195.00 11.43 7 156 450 708 46 43 7 4
WeiserMazars New York City 171.00 8.50 7 107 500 738 40 40 20 0
PKF O’Connor Davies New York City 126.00 17.21 10 108 426 631 60 29 11 0
Withum Princeton, N.J. 114.73 8.79 12 40 388 576 39 42 2
New York City 112.00 9.80 5 40 419 554 61 27 1 11
Berdon* New York City 104.00 2.97 2 40 306 409 35 45 20 0
The Bonadio Group* Pittsford, N.Y. 102.30 21.50 10 74 400 539 42 26 11 21
Anchin New York City 98.00 4.26 1 54 223 364 44 43 13 0
Friedman New York City 84.00 7.69 8 71 285 423 50 43 7 0
Schneider Downs Pittsburgh 66.16 11.03 2 37 311 381 43 37 20 0
Reinsel Kuntz Lesher Lancaster, Pa. 57.00 14.90 13 38 306 366 31 30 10 29
Prager Metis New York City 50.78 42.64 8 43 146 235 27 43 30 0
Grassi & Co.* New York City 49.00 7.46 3 31 167 242 49 36 8 7
Freed Maxick Buffalo, N.Y. 46.00 5.02 4 37 264 349 37 38 25 0
Raich Ende Malter & Co. New York City 46.00 4.55 4 40 136 206 40 60 0 0
SaxBST Clifton, N.J. 45.10 5.65 3 23 145 220 42 40 1 17
Margolin, Winer & Evens Garden City, N.Y. 40.60 2.78 2 25 165 205 60 30 10 0
Wiss & Co. Livingston, N.J. 34.00 3.03 4 26 115 173 56 30 14 0
Kreischer Miller Horsham, Pa. 31.00 6.90 1 16 153 201 43 38 13 6
Janover Garden City, N.Y. 27.90 4.61 2 21 95 155 30 57 10 3
Untracht Early* Florham Park, N.J. 22.70 10.62 3 8 106 125 23 65 4 8
Gettry Marcus Woodbury, N.Y. 18.00 1.81 2 17 50 82 44 37 0 19
Buchbinder Tunick & Co. New York City 17.61 13.61 3 18 68 98 79 15 6 0
Boyer & Ritter Camp Hill, Pa. 14.25 9.87 4 11 53 82 52 37 4 7
Notes: * Firm estimate or projection NC No change NA Not available/applicable
Top Firms: Mid-AtlanticNew Jersey, New York and PennsylvaniaTotal revenue: $2,974.06 million. Average firm growth: 7.62%The Mid-Atlantic Region’s results were up slightly over last year — often as a result of M&A, though in this case it didn’t change the roster much, as most of these firms were in acquisition mode in 2015.
No. of firms from New York City in the Top 100: 17
17
Marks Paneth
25
regional leaders
Rev. % Profess- Total ———— Fee split ————Firm Headquarters $ mn. chg. Offices Partners ionals emps. A&A Tax MAS Other
CohnReznick New York City 604.00 5.04 30 292 1,923 2,745 55 28 8 9
Marcum New York City 412.43 7.01 23 199 856 1,414 45 37 6 12
EisnerAmper New York City 284.50 0.71 6 176 1,094 1,282 48 39 13 0
Citrin Cooperman & Co. New York City 195.00 11.43 7 156 450 708 46 43 7 4
WeiserMazars New York City 171.00 8.50 7 107 500 738 40 40 20 0
PKF O’Connor Davies New York City 126.00 17.21 10 108 426 631 60 29 11 0
Withum Princeton, N.J. 114.73 8.79 12 40 388 576 39 42 2
New York City 112.00 9.80 5 40 419 554 61 27 1 11
Berdon* New York City 104.00 2.97 2 40 306 409 35 45 20 0
The Bonadio Group* Pittsford, N.Y. 102.30 21.50 10 74 400 539 42 26 11 21
Anchin New York City 98.00 4.26 1 54 223 364 44 43 13 0
Friedman New York City 84.00 7.69 8 71 285 423 50 43 7 0
Schneider Downs Pittsburgh 66.16 11.03 2 37 311 381 43 37 20 0
Reinsel Kuntz Lesher Lancaster, Pa. 57.00 14.90 13 38 306 366 31 30 10 29
Prager Metis New York City 50.78 42.64 8 43 146 235 27 43 30 0
Grassi & Co.* New York City 49.00 7.46 3 31 167 242 49 36 8 7
Freed Maxick Buffalo, N.Y. 46.00 5.02 4 37 264 349 37 38 25 0
Raich Ende Malter & Co. New York City 46.00 4.55 4 40 136 206 40 60 0 0
SaxBST Clifton, N.J. 45.10 5.65 3 23 145 220 42 40 1 17
Margolin, Winer & Evens Garden City, N.Y. 40.60 2.78 2 25 165 205 60 30 10 0
Wiss & Co. Livingston, N.J. 34.00 3.03 4 26 115 173 56 30 14 0
Kreischer Miller Horsham, Pa. 31.00 6.90 1 16 153 201 43 38 13 6
Janover Garden City, N.Y. 27.90 4.61 2 21 95 155 30 57 10 3
Untracht Early* Florham Park, N.J. 22.70 10.62 3 8 106 125 23 65 4 8
Gettry Marcus Woodbury, N.Y. 18.00 1.81 2 17 50 82 44 37 0 19
Buchbinder Tunick & Co. New York City 17.61 13.61 3 18 68 98 79 15 6 0
Boyer & Ritter Camp Hill, Pa. 14.25 9.87 4 11 53 82 52 37 4 7
Notes: * Firm estimate or projection NC No change NA Not available/applicable
Top Firms: Mid-AtlanticNew Jersey, New York and PennsylvaniaTotal revenue: $2,974.06 million. Average firm growth: 7.62%The Mid-Atlantic Region’s results were up slightly over last year — often as a result of M&A, though in this case it didn’t change the roster much, as most of these firms were in acquisition mode in 2015.
No. of firms from New York City in the Top 100: 17
17
Marks Paneth
25
regional leaders
Rev. % Profess- Total ———— Fee split ————Firm Headquarters $ mn. chg. Offices Partners ionals emps. A&A Tax MAS Other
CohnReznick New York City 604.00 5.04 30 292 1,923 2,745 55 28 8 9
Marcum New York City 412.43 7.01 23 199 856 1,414 45 37 6 12
EisnerAmper New York City 284.50 0.71 6 176 1,094 1,282 48 39 13 0
Citrin Cooperman & Co. New York City 195.00 11.43 7 156 450 708 46 43 7 4
WeiserMazars New York City 171.00 8.50 7 107 500 738 40 40 20 0
PKF O’Connor Davies New York City 126.00 17.21 10 108 426 631 60 29 11 0
Withum Princeton, N.J. 114.73 8.79 12 40 388 576 39 42 2
New York City 112.00 9.80 5 40 419 554 61 27 1 11
Berdon* New York City 104.00 2.97 2 40 306 409 35 45 20 0
The Bonadio Group* Pittsford, N.Y. 102.30 21.50 10 74 400 539 42 26 11 21
Anchin New York City 98.00 4.26 1 54 223 364 44 43 13 0
Friedman New York City 84.00 7.69 8 71 285 423 50 43 7 0
Schneider Downs Pittsburgh 66.16 11.03 2 37 311 381 43 37 20 0
Reinsel Kuntz Lesher Lancaster, Pa. 57.00 14.90 13 38 306 366 31 30 10 29
Prager Metis New York City 50.78 42.64 8 43 146 235 27 43 30 0
Grassi & Co.* New York City 49.00 7.46 3 31 167 242 49 36 8 7
Freed Maxick Buffalo, N.Y. 46.00 5.02 4 37 264 349 37 38 25 0
Raich Ende Malter & Co. New York City 46.00 4.55 4 40 136 206 40 60 0 0
SaxBST Clifton, N.J. 45.10 5.65 3 23 145 220 42 40 1 17
Margolin, Winer & Evens Garden City, N.Y. 40.60 2.78 2 25 165 205 60 30 10 0
Wiss & Co. Livingston, N.J. 34.00 3.03 4 26 115 173 56 30 14 0
Kreischer Miller Horsham, Pa. 31.00 6.90 1 16 153 201 43 38 13 6
Janover Garden City, N.Y. 27.90 4.61 2 21 95 155 30 57 10 3
Untracht Early* Florham Park, N.J. 22.70 10.62 3 8 106 125 23 65 4 8
Gettry Marcus Woodbury, N.Y. 18.00 1.81 2 17 50 82 44 37 0 19
Buchbinder Tunick & Co. New York City 17.61 13.61 3 18 68 98 79 15 6 0
Boyer & Ritter Camp Hill, Pa. 14.25 9.87 4 11 53 82 52 37 4 7
Notes: * Firm estimate or projection NC No change NA Not available/applicable
Top Firms: Mid-AtlanticNew Jersey, New York and PennsylvaniaTotal revenue: $2,974.06 million. Average firm growth: 7.62%The Mid-Atlantic Region’s results were up slightly over last year — often as a result of M&A, though in this case it didn’t change the roster much, as most of these firms were in acquisition mode in 2015.
No. of firms from New York City in the Top 100: 17
17
Marks Paneth
NEW YORK CITY | WASHINGTON DC | PHILADELPHIA | NEW JERSEY | LONG ISLAND | WESTCHESTER
THE 2016 TOP 100 FIRMS
RANK REVENUE PERSONNEL FEE SPLIT Year $ % Off- Part- % Profes- % Total % (in percent)
16 15 Firm Headquarters Chief executive end mn. chg. ices ners chg. sionals chg. emps. chg. A&A Tax MAS Other
1 1 Deloitte§ New York City Cathy Engelbert May 16,147.00 8.31 108 3,033 0.10 55,552 9.87 70,603 8.81 29 18 48 5
2 2 PwC§ 1 New York City Robert Moritz June 12,200.00 4.06 72 2,892 7.47 35,350 7.04 49,000 17.87 41 28 31 0
3 3 Ernst & Young§ New York City Stephen Howe June 11,190.00 13.03 NA 3,000 11.11 30,600 17.24 39,400 15.88 35 28 30 7
4 4 KPMG§ 2 New York City Lynne Doughtie Sept 7,889.00 14.83 106 1,960 8.11 22,994 14.32 30,903 14.02 34 27 39 0
5 5 RSM US 3 Chicago Joe Adams April 1,636.87 11.30 82 685 6.37 5,622 10.78 7,731 9.47 39 37 23 1
6 6 Grant Thornton Chicago J. Michael McGuire Dec 1,555.56 10.20 58 565 6.81 6,073 21.70 7,906 17.06 39 27 34 0
7 7 BDO USA Chicago Wayne Berson June 1,050.00 26.05 64 446 28.90 4,057 36.74 5,383 33.21 52 32 16 0
8 8 Crowe Horwath Chicago James Powers Dec 721.50 5.08 31 272 5.84 2,559 10.54 3,386 9.44 29 24 47 0
9 10 CliftonLarsonAllen 4 NA Denny Schleper Dec 650.00 8.62 31 316 40.44 3,493 7.64 4,144 9.08 39 32 6 23
10 9 CBIZ/Mayer Hoffman McCann 5 Cleveland Chris Spurio Dec 617.00 2.83 103 409 -4.66 1,827 -0.27 2,910 -0.14 40 35 25 0 and Andy Burczyk
11 11 CohnReznick New York City Frank Longobardi Jan 604.00 5.04 30 292 6.57 1,923 3.95 2,745 2.66 55 28 8 9
12 13 BKD Springfield, Mo. Theodore Dickman May 496.50 11.37 35 260 6.12 1,695 11.15 2,426 10.12 48 31 21 0
13 12 Baker Tilly Virchow Krause Chicago Timothy Christen May 478.10 0.56 29 153 -1.92 2,110 1.30 2,480 0.49 42 32 22 4
14 15 Moss Adams Seattle Chris Schmidt Dec 477.00 11.19 24 268 1.13 1,564 11.63 2,354 8.18 45 37 18 0
15 14 Plante Moran Southfield, Mich. Gordon Krater June 465.86 7.57 20 265 1.15 1,522 6.06 2,170 5.03 39 26 35 0
16 16 Marcum New York City Jeffrey Weiner Dec 412.43 7.01 23 199 29.22 856 3.01 1,414 13.30 45 37 6 12
17 17 Dixon Hughes Goodman Charlotte, N.C. Matt Snow Dec 371.00 9.76 29 159 1.27 1,329 8.76 1,847 7.76 33 33 34 0
18 18 EisnerAmper New York City Charles Weinstein Jan 284.50 0.71 6 176 2.33 1,094 9.84 1,282 9.76 48 39 13 0
19 21 Wipfli Milwaukee Rick Dreher May 227.00 25.42 32 181 22.30 989 4.11 1,504 14.11 30 31 39 0
20 20 Eide Bailly Fargo, N.D. Dave Stende April 224.60 14.94 26 116 8.41 1,415 18.81 1,857 16.72 41 41 9 9
21 23 Carr, Riggs & Ingram Enterprise, Ala. William Carr Sept 195.14 14.11 24 143 10.00 747 10.83 1,048 11.13 51 40 9 0
22 22 Citrin Cooperman & Co. New York City Joel Cooperman Dec 195.00 11.43 7 156 8.33 450 9.76 708 9.09 46 43 7 4
23 24 WeiserMazars New York City Victor Wahba Aug 171.00 8.50 7 107 -1.83 500 0.60 738 0.54 40 40 20 0
24 26 Armanino San Ramon, Calif. Andy Armanino Dec 164.25 26.85 7 68 74.36 518 35.25 669 37.37 25 33 36 6
25 25 Cherry Bekaert Richmond, Va. Howard Kies April 143.80 9.94 12 56 9.80 619 7.47 836 5.03 44 46 10 0
Key and notes: Last year’s rankings have been revised based on 2014 revenue provided by firms. Some firms’ rankings will therefore differ from those reported last year. * Firm estimate § Gross revenue NC No change NA Not available or not applicable NR Not ranked
1 Revenue figures are from firm reports; other figures are a combination of publicly reported figures and Accounting Today estimates 2 For its fee split, KPMG reported both rounded percentages (given here), and exact dollar amounts (given in our Databank on page 8). Office figure is for business offices; does not include all physical locations. 3 For its fee split, RSM US reported both rounded percentages (given here), and exact dollar amounts (given in our Databank on page 8.) 4 CLA does not have a headquarters location — there is no single place from which the firm is controlled or di-rected. Individual teams/offices are empowered to make decisions as much as possible. 5 Office figures are for CBIZ; MHM has 33 offices.
RANK REVENUE PERSONNEL FEE SPLIT Year $ % Off- Part- % Profes- % Total % (in percent)
16 15 Firm Headquarters Chief executive end mn. chg. ices ners chg. sionals chg. emps. chg. A&A Tax MAS Other
26 30 PKF O’Connor Davies New York City Kevin Keane Dec 126.00 17.21 10 108 20.00 426 13.60 631 14.73 60 29 11 0
27 27 Warren Averett Birmingham, Ala. James Cunningham Dec 123.30 8.35 14 129 4.03 512 -1.92 896 9.80 34 35 11 20
28 33 Novogradac & Co. San Francisco Michael Novogradac Dec 117.07 13.29 20 44 12.82 370 6.63 493 7.64 57 29 3 11
29 28 Elliott Davis Decosimo Greenville, S.C. Richard Davis June 117.00 6.75 18 93 NC 546 6.23 791 4.77 46 42 12 0
30 29 Rehmann Saginaw, Mich. Randy Rupp Dec 116.00 6.42 20 60 -1.64 554 2.78 817 3.29 34 36 11 19
31 31 Sikich Naperville, Ill. James Sikich Dec 115.70 8.64 12 51 -5.56 540 18.42 652 7.77 27 16 54 3
32 32 Withum Princeton, N.J. William Hagaman June 114.73 8.79 12 40 5.26 388 31.08 576 21.78 39 42 2 17
33 19 UHY Advisors 6 Chicago Anthony Frabotta Dec 113.70 -44.15 12 60 -39.39 352 -51.38 523 -47.38 32 47 20 1
34 34 Marks Paneth New York City Harry Moehringer Dec 112.00 9.80 5 40 -2.44 419 5.01 554 4.53 61 27 1 11
35 36 Holthouse Carlin & Van Trigt W. Los Angeles, Calif. Philip Holthouse Dec 110.65 11.18 10 38 2.70 318 10.80 428 8.35 18 74 0 8
36 38 Kearney & Co. Alexandria, Va. Ed Kearney Dec 109.10 20.15 2 13 NC 496 44.19 546 29.38 71 0 29 0
37 35 Berdon* New York City Mark Bosswick Dec 104.00 2.97 2 40 8.11 306 12.09 409 9.65 35 45 20 0 and Stuart Kotler
38 42 The Bonadio Group7 Pittsford, N.Y. Thomas Bonadio April 102.30 21.50 10 74 17.46 400 20.12 539 18.98 42 26 11 21
39 37 Anchin New York City Frank Schettino Dec 98.00 4.26 1 54 NC 223 10.95 364 6.74 44 43 13 0
40 43 EKS&H Denver Robert Hottman Sept 95.10 17.12 4 39 2.63 388 13.45 525 10.76 43 40 17 0
41 39 Weaver Fort Worth, Texas John Mackel May 95.10 7.95 9 38 8.57 377 4.43 505 5.87 33 43 15 9
42 41 MBAF Miami Antonio Argiz June 94.00 9.30 10 24 9.09 393 7.38 487 7.74 33 46 14 7
43 40 FGMK Chicago Mario Donato Dec 91.00 4.60 2 65 12.07 312 7.22 398 4.46 13 32 55 0
44 44 Friedman New York City Bruce Madnick Dec 84.00 7.69 8 71 18.33 285 18.75 423 15.89 50 43 7 0
45 45 LBMC Brentwood, Tenn. Jeff Drummonds Dec 82.32 11.64 3 46 -2.13 397 26.43 528 20.82 23 28 21 28
46 47 Horne Ridgeland, Miss. Joey Havens Dec 80.31 11.05 13 21 5.00 404 10.99 537 9.59 32 9 49 10
47 46 RubinBrown St. Louis John Herber May 78.53 6.68 5 27 NC 416 18.86 508 18.69 44 37 19 0
48 48 Burr Pilger Mayer San Francisco Jim Wallace Dec 78.30 8.75 6 42 10.53 294 21.99 422 18.87 36 51 12 1
49 49 Schenck Appleton, Wis. Greg Barber Sept 78.01 9.04 10 61 7.02 356 6.27 531 6.84 34 39 20 6
50 50 Frank, Rimerman + Co. Palo Alto, Calif. Brian Kreischer Dec 74.90 6.76 5 24 4.35 312 16.85 340 8.97 28 62 10 0
Key and notes: Last year’s rankings have been revised based on 2014 revenue provided by firms. Some firms’ rankings will therefore differ from those reported last year. * Firm estimate NC No change NA Not available or not applicable NR Not ranked
6 UHY Advisors and UHY LLP are affiliated through an alternative practice structure. Revenue reflects sale of Texas practice in late 2014. 7 Projected revenues
THE 2016 TOP 100 FIRMS
RANK REVENUE PERSONNEL FEE SPLIT Year $ % Off- Part- % Profes- % Total % (in percent)
16 15 Firm Headquarters Chief executive end mn. chg. ices ners chg. sionals chg. emps. chg. A&A Tax MAS Other
1 1 Deloitte§ New York City Cathy Engelbert May 16,147.00 8.31 108 3,033 0.10 55,552 9.87 70,603 8.81 29 18 48 5
2 2 PwC§ 1 New York City Robert Moritz June 12,200.00 4.06 72 2,892 7.47 35,350 7.04 49,000 17.87 41 28 31 0
3 3 Ernst & Young§ New York City Stephen Howe June 11,190.00 13.03 NA 3,000 11.11 30,600 17.24 39,400 15.88 35 28 30 7
4 4 KPMG§ 2 New York City Lynne Doughtie Sept 7,889.00 14.83 106 1,960 8.11 22,994 14.32 30,903 14.02 34 27 39 0
5 5 RSM US 3 Chicago Joe Adams April 1,636.87 11.30 82 685 6.37 5,622 10.78 7,731 9.47 39 37 23 1
6 6 Grant Thornton Chicago J. Michael McGuire Dec 1,555.56 10.20 58 565 6.81 6,073 21.70 7,906 17.06 39 27 34 0
7 7 BDO USA Chicago Wayne Berson June 1,050.00 26.05 64 446 28.90 4,057 36.74 5,383 33.21 52 32 16 0
8 8 Crowe Horwath Chicago James Powers Dec 721.50 5.08 31 272 5.84 2,559 10.54 3,386 9.44 29 24 47 0
9 10 CliftonLarsonAllen 4 NA Denny Schleper Dec 650.00 8.62 31 316 40.44 3,493 7.64 4,144 9.08 39 32 6 23
10 9 CBIZ/Mayer Hoffman McCann 5 Cleveland Chris Spurio Dec 617.00 2.83 103 409 -4.66 1,827 -0.27 2,910 -0.14 40 35 25 0 and Andy Burczyk
11 11 CohnReznick New York City Frank Longobardi Jan 604.00 5.04 30 292 6.57 1,923 3.95 2,745 2.66 55 28 8 9
12 13 BKD Springfield, Mo. Theodore Dickman May 496.50 11.37 35 260 6.12 1,695 11.15 2,426 10.12 48 31 21 0
13 12 Baker Tilly Virchow Krause Chicago Timothy Christen May 478.10 0.56 29 153 -1.92 2,110 1.30 2,480 0.49 42 32 22 4
14 15 Moss Adams Seattle Chris Schmidt Dec 477.00 11.19 24 268 1.13 1,564 11.63 2,354 8.18 45 37 18 0
15 14 Plante Moran Southfield, Mich. Gordon Krater June 465.86 7.57 20 265 1.15 1,522 6.06 2,170 5.03 39 26 35 0
16 16 Marcum New York City Jeffrey Weiner Dec 412.43 7.01 23 199 29.22 856 3.01 1,414 13.30 45 37 6 12
17 17 Dixon Hughes Goodman Charlotte, N.C. Matt Snow Dec 371.00 9.76 29 159 1.27 1,329 8.76 1,847 7.76 33 33 34 0
18 18 EisnerAmper New York City Charles Weinstein Jan 284.50 0.71 6 176 2.33 1,094 9.84 1,282 9.76 48 39 13 0
19 21 Wipfli Milwaukee Rick Dreher May 227.00 25.42 32 181 22.30 989 4.11 1,504 14.11 30 31 39 0
20 20 Eide Bailly Fargo, N.D. Dave Stende April 224.60 14.94 26 116 8.41 1,415 18.81 1,857 16.72 41 41 9 9
21 23 Carr, Riggs & Ingram Enterprise, Ala. William Carr Sept 195.14 14.11 24 143 10.00 747 10.83 1,048 11.13 51 40 9 0
22 22 Citrin Cooperman & Co. New York City Joel Cooperman Dec 195.00 11.43 7 156 8.33 450 9.76 708 9.09 46 43 7 4
23 24 WeiserMazars New York City Victor Wahba Aug 171.00 8.50 7 107 -1.83 500 0.60 738 0.54 40 40 20 0
24 26 Armanino San Ramon, Calif. Andy Armanino Dec 164.25 26.85 7 68 74.36 518 35.25 669 37.37 25 33 36 6
25 25 Cherry Bekaert Richmond, Va. Howard Kies April 143.80 9.94 12 56 9.80 619 7.47 836 5.03 44 46 10 0
Key and notes: Last year’s rankings have been revised based on 2014 revenue provided by firms. Some firms’ rankings will therefore differ from those reported last year. * Firm estimate § Gross revenue NC No change NA Not available or not applicable NR Not ranked
1 Revenue figures are from firm reports; other figures are a combination of publicly reported figures and Accounting Today estimates 2 For its fee split, KPMG reported both rounded percentages (given here), and exact dollar amounts (given in our Databank on page 8). Office figure is for business offices; does not include all physical locations. 3 For its fee split, RSM US reported both rounded percentages (given here), and exact dollar amounts (given in our Databank on page 8.) 4 CLA does not have a headquarters location — there is no single place from which the firm is controlled or di-rected. Individual teams/offices are empowered to make decisions as much as possible. 5 Office figures are for CBIZ; MHM has 33 offices.
THE 2016 TOP 100 FIRMS
RANK REVENUE PERSONNEL FEE SPLIT Year $ % Off- Part- % Profes- % Total % (in percent)
16 15 Firm Headquarters Chief executive end mn. chg. ices ners chg. sionals chg. emps. chg. A&A Tax MAS Other
1 1 Deloitte§ New York City Cathy Engelbert May 16,147.00 8.31 108 3,033 0.10 55,552 9.87 70,603 8.81 29 18 48 5
2 2 PwC§ 1 New York City Robert Moritz June 12,200.00 4.06 72 2,892 7.47 35,350 7.04 49,000 17.87 41 28 31 0
3 3 Ernst & Young§ New York City Stephen Howe June 11,190.00 13.03 NA 3,000 11.11 30,600 17.24 39,400 15.88 35 28 30 7
4 4 KPMG§ 2 New York City Lynne Doughtie Sept 7,889.00 14.83 106 1,960 8.11 22,994 14.32 30,903 14.02 34 27 39 0
5 5 RSM US 3 Chicago Joe Adams April 1,636.87 11.30 82 685 6.37 5,622 10.78 7,731 9.47 39 37 23 1
6 6 Grant Thornton Chicago J. Michael McGuire Dec 1,555.56 10.20 58 565 6.81 6,073 21.70 7,906 17.06 39 27 34 0
7 7 BDO USA Chicago Wayne Berson June 1,050.00 26.05 64 446 28.90 4,057 36.74 5,383 33.21 52 32 16 0
8 8 Crowe Horwath Chicago James Powers Dec 721.50 5.08 31 272 5.84 2,559 10.54 3,386 9.44 29 24 47 0
9 10 CliftonLarsonAllen 4 NA Denny Schleper Dec 650.00 8.62 31 316 40.44 3,493 7.64 4,144 9.08 39 32 6 23
10 9 CBIZ/Mayer Hoffman McCann 5 Cleveland Chris Spurio Dec 617.00 2.83 103 409 -4.66 1,827 -0.27 2,910 -0.14 40 35 25 0 and Andy Burczyk
11 11 CohnReznick New York City Frank Longobardi Jan 604.00 5.04 30 292 6.57 1,923 3.95 2,745 2.66 55 28 8 9
12 13 BKD Springfield, Mo. Theodore Dickman May 496.50 11.37 35 260 6.12 1,695 11.15 2,426 10.12 48 31 21 0
13 12 Baker Tilly Virchow Krause Chicago Timothy Christen May 478.10 0.56 29 153 -1.92 2,110 1.30 2,480 0.49 42 32 22 4
14 15 Moss Adams Seattle Chris Schmidt Dec 477.00 11.19 24 268 1.13 1,564 11.63 2,354 8.18 45 37 18 0
15 14 Plante Moran Southfield, Mich. Gordon Krater June 465.86 7.57 20 265 1.15 1,522 6.06 2,170 5.03 39 26 35 0
16 16 Marcum New York City Jeffrey Weiner Dec 412.43 7.01 23 199 29.22 856 3.01 1,414 13.30 45 37 6 12
17 17 Dixon Hughes Goodman Charlotte, N.C. Matt Snow Dec 371.00 9.76 29 159 1.27 1,329 8.76 1,847 7.76 33 33 34 0
18 18 EisnerAmper New York City Charles Weinstein Jan 284.50 0.71 6 176 2.33 1,094 9.84 1,282 9.76 48 39 13 0
19 21 Wipfli Milwaukee Rick Dreher May 227.00 25.42 32 181 22.30 989 4.11 1,504 14.11 30 31 39 0
20 20 Eide Bailly Fargo, N.D. Dave Stende April 224.60 14.94 26 116 8.41 1,415 18.81 1,857 16.72 41 41 9 9
21 23 Carr, Riggs & Ingram Enterprise, Ala. William Carr Sept 195.14 14.11 24 143 10.00 747 10.83 1,048 11.13 51 40 9 0
22 22 Citrin Cooperman & Co. New York City Joel Cooperman Dec 195.00 11.43 7 156 8.33 450 9.76 708 9.09 46 43 7 4
23 24 WeiserMazars New York City Victor Wahba Aug 171.00 8.50 7 107 -1.83 500 0.60 738 0.54 40 40 20 0
24 26 Armanino San Ramon, Calif. Andy Armanino Dec 164.25 26.85 7 68 74.36 518 35.25 669 37.37 25 33 36 6
25 25 Cherry Bekaert Richmond, Va. Howard Kies April 143.80 9.94 12 56 9.80 619 7.47 836 5.03 44 46 10 0
Key and notes: Last year’s rankings have been revised based on 2014 revenue provided by firms. Some firms’ rankings will therefore differ from those reported last year. * Firm estimate § Gross revenue NC No change NA Not available or not applicable NR Not ranked
1 Revenue figures are from firm reports; other figures are a combination of publicly reported figures and Accounting Today estimates 2 For its fee split, KPMG reported both rounded percentages (given here), and exact dollar amounts (given in our Databank on page 8). Office figure is for business offices; does not include all physical locations. 3 For its fee split, RSM US reported both rounded percentages (given here), and exact dollar amounts (given in our Databank on page 8.) 4 CLA does not have a headquarters location — there is no single place from which the firm is controlled or di-rected. Individual teams/offices are empowered to make decisions as much as possible. 5 Office figures are for CBIZ; MHM has 33 offices.
RANK REVENUE PERSONNEL FEE SPLIT Year $ % Off- Part- % Profes- % Total % (in percent)
16 15 Firm Headquarters Chief executive end mn. chg. ices ners chg. sionals chg. emps. chg. A&A Tax MAS Other
26 30 PKF O’Connor Davies New York City Kevin Keane Dec 126.00 17.21 10 108 20.00 426 13.60 631 14.73 60 29 11 0
27 27 Warren Averett Birmingham, Ala. James Cunningham Dec 123.30 8.35 14 129 4.03 512 -1.92 896 9.80 34 35 11 20
28 33 Novogradac & Co. San Francisco Michael Novogradac Dec 117.07 13.29 20 44 12.82 370 6.63 493 7.64 57 29 3 11
29 28 Elliott Davis Decosimo Greenville, S.C. Richard Davis June 117.00 6.75 18 93 NC 546 6.23 791 4.77 46 42 12 0
30 29 Rehmann Saginaw, Mich. Randy Rupp Dec 116.00 6.42 20 60 -1.64 554 2.78 817 3.29 34 36 11 19
31 31 Sikich Naperville, Ill. James Sikich Dec 115.70 8.64 12 51 -5.56 540 18.42 652 7.77 27 16 54 3
32 32 Withum Princeton, N.J. William Hagaman June 114.73 8.79 12 40 5.26 388 31.08 576 21.78 39 42 2 17
33 19 UHY Advisors 6 Chicago Anthony Frabotta Dec 113.70 -44.15 12 60 -39.39 352 -51.38 523 -47.38 32 47 20 1
34 34 Marks Paneth New York City Harry Moehringer Dec 112.00 9.80 5 40 -2.44 419 5.01 554 4.53 61 27 1 11
35 36 Holthouse Carlin & Van Trigt W. Los Angeles, Calif. Philip Holthouse Dec 110.65 11.18 10 38 2.70 318 10.80 428 8.35 18 74 0 8
36 38 Kearney & Co. Alexandria, Va. Ed Kearney Dec 109.10 20.15 2 13 NC 496 44.19 546 29.38 71 0 29 0
37 35 Berdon* New York City Mark Bosswick Dec 104.00 2.97 2 40 8.11 306 12.09 409 9.65 35 45 20 0 and Stuart Kotler
38 42 The Bonadio Group7 Pittsford, N.Y. Thomas Bonadio April 102.30 21.50 10 74 17.46 400 20.12 539 18.98 42 26 11 21
39 37 Anchin New York City Frank Schettino Dec 98.00 4.26 1 54 NC 223 10.95 364 6.74 44 43 13 0
40 43 EKS&H Denver Robert Hottman Sept 95.10 17.12 4 39 2.63 388 13.45 525 10.76 43 40 17 0
41 39 Weaver Fort Worth, Texas John Mackel May 95.10 7.95 9 38 8.57 377 4.43 505 5.87 33 43 15 9
42 41 MBAF Miami Antonio Argiz June 94.00 9.30 10 24 9.09 393 7.38 487 7.74 33 46 14 7
43 40 FGMK Chicago Mario Donato Dec 91.00 4.60 2 65 12.07 312 7.22 398 4.46 13 32 55 0
44 44 Friedman New York City Bruce Madnick Dec 84.00 7.69 8 71 18.33 285 18.75 423 15.89 50 43 7 0
45 45 LBMC Brentwood, Tenn. Jeff Drummonds Dec 82.32 11.64 3 46 -2.13 397 26.43 528 20.82 23 28 21 28
46 47 Horne Ridgeland, Miss. Joey Havens Dec 80.31 11.05 13 21 5.00 404 10.99 537 9.59 32 9 49 10
47 46 RubinBrown St. Louis John Herber May 78.53 6.68 5 27 NC 416 18.86 508 18.69 44 37 19 0
48 48 Burr Pilger Mayer San Francisco Jim Wallace Dec 78.30 8.75 6 42 10.53 294 21.99 422 18.87 36 51 12 1
49 49 Schenck Appleton, Wis. Greg Barber Sept 78.01 9.04 10 61 7.02 356 6.27 531 6.84 34 39 20 6
50 50 Frank, Rimerman + Co. Palo Alto, Calif. Brian Kreischer Dec 74.90 6.76 5 24 4.35 312 16.85 340 8.97 28 62 10 0
Key and notes: Last year’s rankings have been revised based on 2014 revenue provided by firms. Some firms’ rankings will therefore differ from those reported last year. * Firm estimate NC No change NA Not available or not applicable NR Not ranked
6 UHY Advisors and UHY LLP are affiliated through an alternative practice structure. Revenue reflects sale of Texas practice in late 2014. 7 Projected revenues
THE 2016 TOP 100 FIRMS
RANK REVENUE PERSONNEL FEE SPLIT Year $ % Off- Part- % Profes- % Total % (in percent)
16 15 Firm Headquarters Chief executive end mn. chg. ices ners chg. sionals chg. emps. chg. A&A Tax MAS Other
1 1 Deloitte§ New York City Cathy Engelbert May 16,147.00 8.31 108 3,033 0.10 55,552 9.87 70,603 8.81 29 18 48 5
2 2 PwC§ 1 New York City Robert Moritz June 12,200.00 4.06 72 2,892 7.47 35,350 7.04 49,000 17.87 41 28 31 0
3 3 Ernst & Young§ New York City Stephen Howe June 11,190.00 13.03 NA 3,000 11.11 30,600 17.24 39,400 15.88 35 28 30 7
4 4 KPMG§ 2 New York City Lynne Doughtie Sept 7,889.00 14.83 106 1,960 8.11 22,994 14.32 30,903 14.02 34 27 39 0
5 5 RSM US 3 Chicago Joe Adams April 1,636.87 11.30 82 685 6.37 5,622 10.78 7,731 9.47 39 37 23 1
6 6 Grant Thornton Chicago J. Michael McGuire Dec 1,555.56 10.20 58 565 6.81 6,073 21.70 7,906 17.06 39 27 34 0
7 7 BDO USA Chicago Wayne Berson June 1,050.00 26.05 64 446 28.90 4,057 36.74 5,383 33.21 52 32 16 0
8 8 Crowe Horwath Chicago James Powers Dec 721.50 5.08 31 272 5.84 2,559 10.54 3,386 9.44 29 24 47 0
9 10 CliftonLarsonAllen 4 NA Denny Schleper Dec 650.00 8.62 31 316 40.44 3,493 7.64 4,144 9.08 39 32 6 23
10 9 CBIZ/Mayer Hoffman McCann 5 Cleveland Chris Spurio Dec 617.00 2.83 103 409 -4.66 1,827 -0.27 2,910 -0.14 40 35 25 0 and Andy Burczyk
11 11 CohnReznick New York City Frank Longobardi Jan 604.00 5.04 30 292 6.57 1,923 3.95 2,745 2.66 55 28 8 9
12 13 BKD Springfield, Mo. Theodore Dickman May 496.50 11.37 35 260 6.12 1,695 11.15 2,426 10.12 48 31 21 0
13 12 Baker Tilly Virchow Krause Chicago Timothy Christen May 478.10 0.56 29 153 -1.92 2,110 1.30 2,480 0.49 42 32 22 4
14 15 Moss Adams Seattle Chris Schmidt Dec 477.00 11.19 24 268 1.13 1,564 11.63 2,354 8.18 45 37 18 0
15 14 Plante Moran Southfield, Mich. Gordon Krater June 465.86 7.57 20 265 1.15 1,522 6.06 2,170 5.03 39 26 35 0
16 16 Marcum New York City Jeffrey Weiner Dec 412.43 7.01 23 199 29.22 856 3.01 1,414 13.30 45 37 6 12
17 17 Dixon Hughes Goodman Charlotte, N.C. Matt Snow Dec 371.00 9.76 29 159 1.27 1,329 8.76 1,847 7.76 33 33 34 0
18 18 EisnerAmper New York City Charles Weinstein Jan 284.50 0.71 6 176 2.33 1,094 9.84 1,282 9.76 48 39 13 0
19 21 Wipfli Milwaukee Rick Dreher May 227.00 25.42 32 181 22.30 989 4.11 1,504 14.11 30 31 39 0
20 20 Eide Bailly Fargo, N.D. Dave Stende April 224.60 14.94 26 116 8.41 1,415 18.81 1,857 16.72 41 41 9 9
21 23 Carr, Riggs & Ingram Enterprise, Ala. William Carr Sept 195.14 14.11 24 143 10.00 747 10.83 1,048 11.13 51 40 9 0
22 22 Citrin Cooperman & Co. New York City Joel Cooperman Dec 195.00 11.43 7 156 8.33 450 9.76 708 9.09 46 43 7 4
23 24 WeiserMazars New York City Victor Wahba Aug 171.00 8.50 7 107 -1.83 500 0.60 738 0.54 40 40 20 0
24 26 Armanino San Ramon, Calif. Andy Armanino Dec 164.25 26.85 7 68 74.36 518 35.25 669 37.37 25 33 36 6
25 25 Cherry Bekaert Richmond, Va. Howard Kies April 143.80 9.94 12 56 9.80 619 7.47 836 5.03 44 46 10 0
Key and notes: Last year’s rankings have been revised based on 2014 revenue provided by firms. Some firms’ rankings will therefore differ from those reported last year. * Firm estimate § Gross revenue NC No change NA Not available or not applicable NR Not ranked
1 Revenue figures are from firm reports; other figures are a combination of publicly reported figures and Accounting Today estimates 2 For its fee split, KPMG reported both rounded percentages (given here), and exact dollar amounts (given in our Databank on page 8). Office figure is for business offices; does not include all physical locations. 3 For its fee split, RSM US reported both rounded percentages (given here), and exact dollar amounts (given in our Databank on page 8.) 4 CLA does not have a headquarters location — there is no single place from which the firm is controlled or di-rected. Individual teams/offices are empowered to make decisions as much as possible. 5 Office figures are for CBIZ; MHM has 33 offices.
RANK REVENUE PERSONNEL FEE SPLIT Year $ % Off- Part- % Profes- % Total % (in percent)
16 15 Firm Headquarters Chief executive end mn. chg. ices ners chg. sionals chg. emps. chg. A&A Tax MAS Other
26 30 PKF O’Connor Davies New York City Kevin Keane Dec 126.00 17.21 10 108 20.00 426 13.60 631 14.73 60 29 11 0
27 27 Warren Averett Birmingham, Ala. James Cunningham Dec 123.30 8.35 14 129 4.03 512 -1.92 896 9.80 34 35 11 20
28 33 Novogradac & Co. San Francisco Michael Novogradac Dec 117.07 13.29 20 44 12.82 370 6.63 493 7.64 57 29 3 11
29 28 Elliott Davis Decosimo Greenville, S.C. Richard Davis June 117.00 6.75 18 93 NC 546 6.23 791 4.77 46 42 12 0
30 29 Rehmann Saginaw, Mich. Randy Rupp Dec 116.00 6.42 20 60 -1.64 554 2.78 817 3.29 34 36 11 19
31 31 Sikich Naperville, Ill. James Sikich Dec 115.70 8.64 12 51 -5.56 540 18.42 652 7.77 27 16 54 3
32 32 Withum Princeton, N.J. William Hagaman June 114.73 8.79 12 40 5.26 388 31.08 576 21.78 39 42 2 17
33 19 UHY Advisors 6 Chicago Anthony Frabotta Dec 113.70 -44.15 12 60 -39.39 352 -51.38 523 -47.38 32 47 20 1
34 34 Marks Paneth New York City Harry Moehringer Dec 112.00 9.80 5 40 -2.44 419 5.01 554 4.53 61 27 1 11
35 36 Holthouse Carlin & Van Trigt W. Los Angeles, Calif. Philip Holthouse Dec 110.65 11.18 10 38 2.70 318 10.80 428 8.35 18 74 0 8
36 38 Kearney & Co. Alexandria, Va. Ed Kearney Dec 109.10 20.15 2 13 NC 496 44.19 546 29.38 71 0 29 0
37 35 Berdon* New York City Mark Bosswick Dec 104.00 2.97 2 40 8.11 306 12.09 409 9.65 35 45 20 0 and Stuart Kotler
38 42 The Bonadio Group7 Pittsford, N.Y. Thomas Bonadio April 102.30 21.50 10 74 17.46 400 20.12 539 18.98 42 26 11 21
39 37 Anchin New York City Frank Schettino Dec 98.00 4.26 1 54 NC 223 10.95 364 6.74 44 43 13 0
40 43 EKS&H Denver Robert Hottman Sept 95.10 17.12 4 39 2.63 388 13.45 525 10.76 43 40 17 0
41 39 Weaver Fort Worth, Texas John Mackel May 95.10 7.95 9 38 8.57 377 4.43 505 5.87 33 43 15 9
42 41 MBAF Miami Antonio Argiz June 94.00 9.30 10 24 9.09 393 7.38 487 7.74 33 46 14 7
43 40 FGMK Chicago Mario Donato Dec 91.00 4.60 2 65 12.07 312 7.22 398 4.46 13 32 55 0
44 44 Friedman New York City Bruce Madnick Dec 84.00 7.69 8 71 18.33 285 18.75 423 15.89 50 43 7 0
45 45 LBMC Brentwood, Tenn. Jeff Drummonds Dec 82.32 11.64 3 46 -2.13 397 26.43 528 20.82 23 28 21 28
46 47 Horne Ridgeland, Miss. Joey Havens Dec 80.31 11.05 13 21 5.00 404 10.99 537 9.59 32 9 49 10
47 46 RubinBrown St. Louis John Herber May 78.53 6.68 5 27 NC 416 18.86 508 18.69 44 37 19 0
48 48 Burr Pilger Mayer San Francisco Jim Wallace Dec 78.30 8.75 6 42 10.53 294 21.99 422 18.87 36 51 12 1
49 49 Schenck Appleton, Wis. Greg Barber Sept 78.01 9.04 10 61 7.02 356 6.27 531 6.84 34 39 20 6
50 50 Frank, Rimerman + Co. Palo Alto, Calif. Brian Kreischer Dec 74.90 6.76 5 24 4.35 312 16.85 340 8.97 28 62 10 0
Key and notes: Last year’s rankings have been revised based on 2014 revenue provided by firms. Some firms’ rankings will therefore differ from those reported last year. * Firm estimate NC No change NA Not available or not applicable NR Not ranked
6 UHY Advisors and UHY LLP are affiliated through an alternative practice structure. Revenue reflects sale of Texas practice in late 2014. 7 Projected revenues
THE 2016 TOP 100 FIRMS
RANK REVENUE PERSONNEL FEE SPLIT Year $ % Off- Part- % Profes- % Total % (in percent)
16 15 Firm Headquarters Chief executive end mn. chg. ices ners chg. sionals chg. emps. chg. A&A Tax MAS Other
1 1 Deloitte§ New York City Cathy Engelbert May 16,147.00 8.31 108 3,033 0.10 55,552 9.87 70,603 8.81 29 18 48 5
2 2 PwC§ 1 New York City Robert Moritz June 12,200.00 4.06 72 2,892 7.47 35,350 7.04 49,000 17.87 41 28 31 0
3 3 Ernst & Young§ New York City Stephen Howe June 11,190.00 13.03 NA 3,000 11.11 30,600 17.24 39,400 15.88 35 28 30 7
4 4 KPMG§ 2 New York City Lynne Doughtie Sept 7,889.00 14.83 106 1,960 8.11 22,994 14.32 30,903 14.02 34 27 39 0
5 5 RSM US 3 Chicago Joe Adams April 1,636.87 11.30 82 685 6.37 5,622 10.78 7,731 9.47 39 37 23 1
6 6 Grant Thornton Chicago J. Michael McGuire Dec 1,555.56 10.20 58 565 6.81 6,073 21.70 7,906 17.06 39 27 34 0
7 7 BDO USA Chicago Wayne Berson June 1,050.00 26.05 64 446 28.90 4,057 36.74 5,383 33.21 52 32 16 0
8 8 Crowe Horwath Chicago James Powers Dec 721.50 5.08 31 272 5.84 2,559 10.54 3,386 9.44 29 24 47 0
9 10 CliftonLarsonAllen 4 NA Denny Schleper Dec 650.00 8.62 31 316 40.44 3,493 7.64 4,144 9.08 39 32 6 23
10 9 CBIZ/Mayer Hoffman McCann 5 Cleveland Chris Spurio Dec 617.00 2.83 103 409 -4.66 1,827 -0.27 2,910 -0.14 40 35 25 0 and Andy Burczyk
11 11 CohnReznick New York City Frank Longobardi Jan 604.00 5.04 30 292 6.57 1,923 3.95 2,745 2.66 55 28 8 9
12 13 BKD Springfield, Mo. Theodore Dickman May 496.50 11.37 35 260 6.12 1,695 11.15 2,426 10.12 48 31 21 0
13 12 Baker Tilly Virchow Krause Chicago Timothy Christen May 478.10 0.56 29 153 -1.92 2,110 1.30 2,480 0.49 42 32 22 4
14 15 Moss Adams Seattle Chris Schmidt Dec 477.00 11.19 24 268 1.13 1,564 11.63 2,354 8.18 45 37 18 0
15 14 Plante Moran Southfield, Mich. Gordon Krater June 465.86 7.57 20 265 1.15 1,522 6.06 2,170 5.03 39 26 35 0
16 16 Marcum New York City Jeffrey Weiner Dec 412.43 7.01 23 199 29.22 856 3.01 1,414 13.30 45 37 6 12
17 17 Dixon Hughes Goodman Charlotte, N.C. Matt Snow Dec 371.00 9.76 29 159 1.27 1,329 8.76 1,847 7.76 33 33 34 0
18 18 EisnerAmper New York City Charles Weinstein Jan 284.50 0.71 6 176 2.33 1,094 9.84 1,282 9.76 48 39 13 0
19 21 Wipfli Milwaukee Rick Dreher May 227.00 25.42 32 181 22.30 989 4.11 1,504 14.11 30 31 39 0
20 20 Eide Bailly Fargo, N.D. Dave Stende April 224.60 14.94 26 116 8.41 1,415 18.81 1,857 16.72 41 41 9 9
21 23 Carr, Riggs & Ingram Enterprise, Ala. William Carr Sept 195.14 14.11 24 143 10.00 747 10.83 1,048 11.13 51 40 9 0
22 22 Citrin Cooperman & Co. New York City Joel Cooperman Dec 195.00 11.43 7 156 8.33 450 9.76 708 9.09 46 43 7 4
23 24 WeiserMazars New York City Victor Wahba Aug 171.00 8.50 7 107 -1.83 500 0.60 738 0.54 40 40 20 0
24 26 Armanino San Ramon, Calif. Andy Armanino Dec 164.25 26.85 7 68 74.36 518 35.25 669 37.37 25 33 36 6
25 25 Cherry Bekaert Richmond, Va. Howard Kies April 143.80 9.94 12 56 9.80 619 7.47 836 5.03 44 46 10 0
Key and notes: Last year’s rankings have been revised based on 2014 revenue provided by firms. Some firms’ rankings will therefore differ from those reported last year. * Firm estimate § Gross revenue NC No change NA Not available or not applicable NR Not ranked
1 Revenue figures are from firm reports; other figures are a combination of publicly reported figures and Accounting Today estimates 2 For its fee split, KPMG reported both rounded percentages (given here), and exact dollar amounts (given in our Databank on page 8). Office figure is for business offices; does not include all physical locations. 3 For its fee split, RSM US reported both rounded percentages (given here), and exact dollar amounts (given in our Databank on page 8.) 4 CLA does not have a headquarters location — there is no single place from which the firm is controlled or di-rected. Individual teams/offices are empowered to make decisions as much as possible. 5 Office figures are for CBIZ; MHM has 33 offices.
RANK REVENUE PERSONNEL FEE SPLIT Year $ % Off- Part- % Profes- % Total % (in percent)
16 15 Firm Headquarters Chief executive end mn. chg. ices ners chg. sionals chg. emps. chg. A&A Tax MAS Other
26 30 PKF O’Connor Davies New York City Kevin Keane Dec 126.00 17.21 10 108 20.00 426 13.60 631 14.73 60 29 11 0
27 27 Warren Averett Birmingham, Ala. James Cunningham Dec 123.30 8.35 14 129 4.03 512 -1.92 896 9.80 34 35 11 20
28 33 Novogradac & Co. San Francisco Michael Novogradac Dec 117.07 13.29 20 44 12.82 370 6.63 493 7.64 57 29 3 11
29 28 Elliott Davis Decosimo Greenville, S.C. Richard Davis June 117.00 6.75 18 93 NC 546 6.23 791 4.77 46 42 12 0
30 29 Rehmann Saginaw, Mich. Randy Rupp Dec 116.00 6.42 20 60 -1.64 554 2.78 817 3.29 34 36 11 19
31 31 Sikich Naperville, Ill. James Sikich Dec 115.70 8.64 12 51 -5.56 540 18.42 652 7.77 27 16 54 3
32 32 Withum Princeton, N.J. William Hagaman June 114.73 8.79 12 40 5.26 388 31.08 576 21.78 39 42 2 17
33 19 UHY Advisors 6 Chicago Anthony Frabotta Dec 113.70 -44.15 12 60 -39.39 352 -51.38 523 -47.38 32 47 20 1
34 34 Marks Paneth New York City Harry Moehringer Dec 112.00 9.80 5 40 -2.44 419 5.01 554 4.53 61 27 1 11
35 36 Holthouse Carlin & Van Trigt W. Los Angeles, Calif. Philip Holthouse Dec 110.65 11.18 10 38 2.70 318 10.80 428 8.35 18 74 0 8
36 38 Kearney & Co. Alexandria, Va. Ed Kearney Dec 109.10 20.15 2 13 NC 496 44.19 546 29.38 71 0 29 0
37 35 Berdon* New York City Mark Bosswick Dec 104.00 2.97 2 40 8.11 306 12.09 409 9.65 35 45 20 0 and Stuart Kotler
38 42 The Bonadio Group7 Pittsford, N.Y. Thomas Bonadio April 102.30 21.50 10 74 17.46 400 20.12 539 18.98 42 26 11 21
39 37 Anchin New York City Frank Schettino Dec 98.00 4.26 1 54 NC 223 10.95 364 6.74 44 43 13 0
40 43 EKS&H Denver Robert Hottman Sept 95.10 17.12 4 39 2.63 388 13.45 525 10.76 43 40 17 0
41 39 Weaver Fort Worth, Texas John Mackel May 95.10 7.95 9 38 8.57 377 4.43 505 5.87 33 43 15 9
42 41 MBAF Miami Antonio Argiz June 94.00 9.30 10 24 9.09 393 7.38 487 7.74 33 46 14 7
43 40 FGMK Chicago Mario Donato Dec 91.00 4.60 2 65 12.07 312 7.22 398 4.46 13 32 55 0
44 44 Friedman New York City Bruce Madnick Dec 84.00 7.69 8 71 18.33 285 18.75 423 15.89 50 43 7 0
45 45 LBMC Brentwood, Tenn. Jeff Drummonds Dec 82.32 11.64 3 46 -2.13 397 26.43 528 20.82 23 28 21 28
46 47 Horne Ridgeland, Miss. Joey Havens Dec 80.31 11.05 13 21 5.00 404 10.99 537 9.59 32 9 49 10
47 46 RubinBrown St. Louis John Herber May 78.53 6.68 5 27 NC 416 18.86 508 18.69 44 37 19 0
48 48 Burr Pilger Mayer San Francisco Jim Wallace Dec 78.30 8.75 6 42 10.53 294 21.99 422 18.87 36 51 12 1
49 49 Schenck Appleton, Wis. Greg Barber Sept 78.01 9.04 10 61 7.02 356 6.27 531 6.84 34 39 20 6
50 50 Frank, Rimerman + Co. Palo Alto, Calif. Brian Kreischer Dec 74.90 6.76 5 24 4.35 312 16.85 340 8.97 28 62 10 0
Key and notes: Last year’s rankings have been revised based on 2014 revenue provided by firms. Some firms’ rankings will therefore differ from those reported last year. * Firm estimate NC No change NA Not available or not applicable NR Not ranked
6 UHY Advisors and UHY LLP are affiliated through an alternative practice structure. Revenue reflects sale of Texas practice in late 2014. 7 Projected revenues
THE 2016 TOP 100 FIRMS
RANK REVENUE PERSONNEL FEE SPLIT Year $ % Off- Part- % Profes- % Total % (in percent)
16 15 Firm Headquarters Chief executive end mn. chg. ices ners chg. sionals chg. emps. chg. A&A Tax MAS Other
1 1 Deloitte§ New York City Cathy Engelbert May 16,147.00 8.31 108 3,033 0.10 55,552 9.87 70,603 8.81 29 18 48 5
2 2 PwC§ 1 New York City Robert Moritz June 12,200.00 4.06 72 2,892 7.47 35,350 7.04 49,000 17.87 41 28 31 0
3 3 Ernst & Young§ New York City Stephen Howe June 11,190.00 13.03 NA 3,000 11.11 30,600 17.24 39,400 15.88 35 28 30 7
4 4 KPMG§ 2 New York City Lynne Doughtie Sept 7,889.00 14.83 106 1,960 8.11 22,994 14.32 30,903 14.02 34 27 39 0
5 5 RSM US 3 Chicago Joe Adams April 1,636.87 11.30 82 685 6.37 5,622 10.78 7,731 9.47 39 37 23 1
6 6 Grant Thornton Chicago J. Michael McGuire Dec 1,555.56 10.20 58 565 6.81 6,073 21.70 7,906 17.06 39 27 34 0
7 7 BDO USA Chicago Wayne Berson June 1,050.00 26.05 64 446 28.90 4,057 36.74 5,383 33.21 52 32 16 0
8 8 Crowe Horwath Chicago James Powers Dec 721.50 5.08 31 272 5.84 2,559 10.54 3,386 9.44 29 24 47 0
9 10 CliftonLarsonAllen 4 NA Denny Schleper Dec 650.00 8.62 31 316 40.44 3,493 7.64 4,144 9.08 39 32 6 23
10 9 CBIZ/Mayer Hoffman McCann 5 Cleveland Chris Spurio Dec 617.00 2.83 103 409 -4.66 1,827 -0.27 2,910 -0.14 40 35 25 0 and Andy Burczyk
11 11 CohnReznick New York City Frank Longobardi Jan 604.00 5.04 30 292 6.57 1,923 3.95 2,745 2.66 55 28 8 9
12 13 BKD Springfield, Mo. Theodore Dickman May 496.50 11.37 35 260 6.12 1,695 11.15 2,426 10.12 48 31 21 0
13 12 Baker Tilly Virchow Krause Chicago Timothy Christen May 478.10 0.56 29 153 -1.92 2,110 1.30 2,480 0.49 42 32 22 4
14 15 Moss Adams Seattle Chris Schmidt Dec 477.00 11.19 24 268 1.13 1,564 11.63 2,354 8.18 45 37 18 0
15 14 Plante Moran Southfield, Mich. Gordon Krater June 465.86 7.57 20 265 1.15 1,522 6.06 2,170 5.03 39 26 35 0
16 16 Marcum New York City Jeffrey Weiner Dec 412.43 7.01 23 199 29.22 856 3.01 1,414 13.30 45 37 6 12
17 17 Dixon Hughes Goodman Charlotte, N.C. Matt Snow Dec 371.00 9.76 29 159 1.27 1,329 8.76 1,847 7.76 33 33 34 0
18 18 EisnerAmper New York City Charles Weinstein Jan 284.50 0.71 6 176 2.33 1,094 9.84 1,282 9.76 48 39 13 0
19 21 Wipfli Milwaukee Rick Dreher May 227.00 25.42 32 181 22.30 989 4.11 1,504 14.11 30 31 39 0
20 20 Eide Bailly Fargo, N.D. Dave Stende April 224.60 14.94 26 116 8.41 1,415 18.81 1,857 16.72 41 41 9 9
21 23 Carr, Riggs & Ingram Enterprise, Ala. William Carr Sept 195.14 14.11 24 143 10.00 747 10.83 1,048 11.13 51 40 9 0
22 22 Citrin Cooperman & Co. New York City Joel Cooperman Dec 195.00 11.43 7 156 8.33 450 9.76 708 9.09 46 43 7 4
23 24 WeiserMazars New York City Victor Wahba Aug 171.00 8.50 7 107 -1.83 500 0.60 738 0.54 40 40 20 0
24 26 Armanino San Ramon, Calif. Andy Armanino Dec 164.25 26.85 7 68 74.36 518 35.25 669 37.37 25 33 36 6
25 25 Cherry Bekaert Richmond, Va. Howard Kies April 143.80 9.94 12 56 9.80 619 7.47 836 5.03 44 46 10 0
Key and notes: Last year’s rankings have been revised based on 2014 revenue provided by firms. Some firms’ rankings will therefore differ from those reported last year. * Firm estimate § Gross revenue NC No change NA Not available or not applicable NR Not ranked
1 Revenue figures are from firm reports; other figures are a combination of publicly reported figures and Accounting Today estimates 2 For its fee split, KPMG reported both rounded percentages (given here), and exact dollar amounts (given in our Databank on page 8). Office figure is for business offices; does not include all physical locations. 3 For its fee split, RSM US reported both rounded percentages (given here), and exact dollar amounts (given in our Databank on page 8.) 4 CLA does not have a headquarters location — there is no single place from which the firm is controlled or di-rected. Individual teams/offices are empowered to make decisions as much as possible. 5 Office figures are for CBIZ; MHM has 33 offices.
RANK REVENUE PERSONNEL FEE SPLIT Year $ % Off- Part- % Profes- % Total % (in percent)
16 15 Firm Headquarters Chief executive end mn. chg. ices ners chg. sionals chg. emps. chg. A&A Tax MAS Other
26 30 PKF O’Connor Davies New York City Kevin Keane Dec 126.00 17.21 10 108 20.00 426 13.60 631 14.73 60 29 11 0
27 27 Warren Averett Birmingham, Ala. James Cunningham Dec 123.30 8.35 14 129 4.03 512 -1.92 896 9.80 34 35 11 20
28 33 Novogradac & Co. San Francisco Michael Novogradac Dec 117.07 13.29 20 44 12.82 370 6.63 493 7.64 57 29 3 11
29 28 Elliott Davis Decosimo Greenville, S.C. Richard Davis June 117.00 6.75 18 93 NC 546 6.23 791 4.77 46 42 12 0
30 29 Rehmann Saginaw, Mich. Randy Rupp Dec 116.00 6.42 20 60 -1.64 554 2.78 817 3.29 34 36 11 19
31 31 Sikich Naperville, Ill. James Sikich Dec 115.70 8.64 12 51 -5.56 540 18.42 652 7.77 27 16 54 3
32 32 Withum Princeton, N.J. William Hagaman June 114.73 8.79 12 40 5.26 388 31.08 576 21.78 39 42 2 17
33 19 UHY Advisors 6 Chicago Anthony Frabotta Dec 113.70 -44.15 12 60 -39.39 352 -51.38 523 -47.38 32 47 20 1
34 34 Marks Paneth New York City Harry Moehringer Dec 112.00 9.80 5 40 -2.44 419 5.01 554 4.53 61 27 1 11
35 36 Holthouse Carlin & Van Trigt W. Los Angeles, Calif. Philip Holthouse Dec 110.65 11.18 10 38 2.70 318 10.80 428 8.35 18 74 0 8
36 38 Kearney & Co. Alexandria, Va. Ed Kearney Dec 109.10 20.15 2 13 NC 496 44.19 546 29.38 71 0 29 0
37 35 Berdon* New York City Mark Bosswick Dec 104.00 2.97 2 40 8.11 306 12.09 409 9.65 35 45 20 0 and Stuart Kotler
38 42 The Bonadio Group7 Pittsford, N.Y. Thomas Bonadio April 102.30 21.50 10 74 17.46 400 20.12 539 18.98 42 26 11 21
39 37 Anchin New York City Frank Schettino Dec 98.00 4.26 1 54 NC 223 10.95 364 6.74 44 43 13 0
40 43 EKS&H Denver Robert Hottman Sept 95.10 17.12 4 39 2.63 388 13.45 525 10.76 43 40 17 0
41 39 Weaver Fort Worth, Texas John Mackel May 95.10 7.95 9 38 8.57 377 4.43 505 5.87 33 43 15 9
42 41 MBAF Miami Antonio Argiz June 94.00 9.30 10 24 9.09 393 7.38 487 7.74 33 46 14 7
43 40 FGMK Chicago Mario Donato Dec 91.00 4.60 2 65 12.07 312 7.22 398 4.46 13 32 55 0
44 44 Friedman New York City Bruce Madnick Dec 84.00 7.69 8 71 18.33 285 18.75 423 15.89 50 43 7 0
45 45 LBMC Brentwood, Tenn. Jeff Drummonds Dec 82.32 11.64 3 46 -2.13 397 26.43 528 20.82 23 28 21 28
46 47 Horne Ridgeland, Miss. Joey Havens Dec 80.31 11.05 13 21 5.00 404 10.99 537 9.59 32 9 49 10
47 46 RubinBrown St. Louis John Herber May 78.53 6.68 5 27 NC 416 18.86 508 18.69 44 37 19 0
48 48 Burr Pilger Mayer San Francisco Jim Wallace Dec 78.30 8.75 6 42 10.53 294 21.99 422 18.87 36 51 12 1
49 49 Schenck Appleton, Wis. Greg Barber Sept 78.01 9.04 10 61 7.02 356 6.27 531 6.84 34 39 20 6
50 50 Frank, Rimerman + Co. Palo Alto, Calif. Brian Kreischer Dec 74.90 6.76 5 24 4.35 312 16.85 340 8.97 28 62 10 0
Key and notes: Last year’s rankings have been revised based on 2014 revenue provided by firms. Some firms’ rankings will therefore differ from those reported last year. * Firm estimate NC No change NA Not available or not applicable NR Not ranked
6 UHY Advisors and UHY LLP are affiliated through an alternative practice structure. Revenue reflects sale of Texas practice in late 2014. 7 Projected revenues
THE 2016 TOP 100 FIRMS
RANK REVENUE PERSONNEL FEE SPLIT Year $ % Off- Part- % Profes- % Total % (in percent)
16 15 Firm Headquarters Chief executive end mn. chg. ices ners chg. sionals chg. emps. chg. A&A Tax MAS Other
1 1 Deloitte§ New York City Cathy Engelbert May 16,147.00 8.31 108 3,033 0.10 55,552 9.87 70,603 8.81 29 18 48 5
2 2 PwC§ 1 New York City Robert Moritz June 12,200.00 4.06 72 2,892 7.47 35,350 7.04 49,000 17.87 41 28 31 0
3 3 Ernst & Young§ New York City Stephen Howe June 11,190.00 13.03 NA 3,000 11.11 30,600 17.24 39,400 15.88 35 28 30 7
4 4 KPMG§ 2 New York City Lynne Doughtie Sept 7,889.00 14.83 106 1,960 8.11 22,994 14.32 30,903 14.02 34 27 39 0
5 5 RSM US 3 Chicago Joe Adams April 1,636.87 11.30 82 685 6.37 5,622 10.78 7,731 9.47 39 37 23 1
6 6 Grant Thornton Chicago J. Michael McGuire Dec 1,555.56 10.20 58 565 6.81 6,073 21.70 7,906 17.06 39 27 34 0
7 7 BDO USA Chicago Wayne Berson June 1,050.00 26.05 64 446 28.90 4,057 36.74 5,383 33.21 52 32 16 0
8 8 Crowe Horwath Chicago James Powers Dec 721.50 5.08 31 272 5.84 2,559 10.54 3,386 9.44 29 24 47 0
9 10 CliftonLarsonAllen 4 NA Denny Schleper Dec 650.00 8.62 31 316 40.44 3,493 7.64 4,144 9.08 39 32 6 23
10 9 CBIZ/Mayer Hoffman McCann 5 Cleveland Chris Spurio Dec 617.00 2.83 103 409 -4.66 1,827 -0.27 2,910 -0.14 40 35 25 0 and Andy Burczyk
11 11 CohnReznick New York City Frank Longobardi Jan 604.00 5.04 30 292 6.57 1,923 3.95 2,745 2.66 55 28 8 9
12 13 BKD Springfield, Mo. Theodore Dickman May 496.50 11.37 35 260 6.12 1,695 11.15 2,426 10.12 48 31 21 0
13 12 Baker Tilly Virchow Krause Chicago Timothy Christen May 478.10 0.56 29 153 -1.92 2,110 1.30 2,480 0.49 42 32 22 4
14 15 Moss Adams Seattle Chris Schmidt Dec 477.00 11.19 24 268 1.13 1,564 11.63 2,354 8.18 45 37 18 0
15 14 Plante Moran Southfield, Mich. Gordon Krater June 465.86 7.57 20 265 1.15 1,522 6.06 2,170 5.03 39 26 35 0
16 16 Marcum New York City Jeffrey Weiner Dec 412.43 7.01 23 199 29.22 856 3.01 1,414 13.30 45 37 6 12
17 17 Dixon Hughes Goodman Charlotte, N.C. Matt Snow Dec 371.00 9.76 29 159 1.27 1,329 8.76 1,847 7.76 33 33 34 0
18 18 EisnerAmper New York City Charles Weinstein Jan 284.50 0.71 6 176 2.33 1,094 9.84 1,282 9.76 48 39 13 0
19 21 Wipfli Milwaukee Rick Dreher May 227.00 25.42 32 181 22.30 989 4.11 1,504 14.11 30 31 39 0
20 20 Eide Bailly Fargo, N.D. Dave Stende April 224.60 14.94 26 116 8.41 1,415 18.81 1,857 16.72 41 41 9 9
21 23 Carr, Riggs & Ingram Enterprise, Ala. William Carr Sept 195.14 14.11 24 143 10.00 747 10.83 1,048 11.13 51 40 9 0
22 22 Citrin Cooperman & Co. New York City Joel Cooperman Dec 195.00 11.43 7 156 8.33 450 9.76 708 9.09 46 43 7 4
23 24 WeiserMazars New York City Victor Wahba Aug 171.00 8.50 7 107 -1.83 500 0.60 738 0.54 40 40 20 0
24 26 Armanino San Ramon, Calif. Andy Armanino Dec 164.25 26.85 7 68 74.36 518 35.25 669 37.37 25 33 36 6
25 25 Cherry Bekaert Richmond, Va. Howard Kies April 143.80 9.94 12 56 9.80 619 7.47 836 5.03 44 46 10 0
Key and notes: Last year’s rankings have been revised based on 2014 revenue provided by firms. Some firms’ rankings will therefore differ from those reported last year. * Firm estimate § Gross revenue NC No change NA Not available or not applicable NR Not ranked
1 Revenue figures are from firm reports; other figures are a combination of publicly reported figures and Accounting Today estimates 2 For its fee split, KPMG reported both rounded percentages (given here), and exact dollar amounts (given in our Databank on page 8). Office figure is for business offices; does not include all physical locations. 3 For its fee split, RSM US reported both rounded percentages (given here), and exact dollar amounts (given in our Databank on page 8.) 4 CLA does not have a headquarters location — there is no single place from which the firm is controlled or di-rected. Individual teams/offices are empowered to make decisions as much as possible. 5 Office figures are for CBIZ; MHM has 33 offices.
THE 2016 TOP 100 FIRMS
RANK REVENUE PERSONNEL FEE SPLIT Year $ % Off- Part- % Profes- % Total % (in percent)
16 15 Firm Headquarters Chief executive end mn. chg. ices ners chg. sionals chg. emps. chg. A&A Tax MAS Other
1 1 Deloitte§ New York City Cathy Engelbert May 16,147.00 8.31 108 3,033 0.10 55,552 9.87 70,603 8.81 29 18 48 5
2 2 PwC§ 1 New York City Robert Moritz June 12,200.00 4.06 72 2,892 7.47 35,350 7.04 49,000 17.87 41 28 31 0
3 3 Ernst & Young§ New York City Stephen Howe June 11,190.00 13.03 NA 3,000 11.11 30,600 17.24 39,400 15.88 35 28 30 7
4 4 KPMG§ 2 New York City Lynne Doughtie Sept 7,889.00 14.83 106 1,960 8.11 22,994 14.32 30,903 14.02 34 27 39 0
5 5 RSM US 3 Chicago Joe Adams April 1,636.87 11.30 82 685 6.37 5,622 10.78 7,731 9.47 39 37 23 1
6 6 Grant Thornton Chicago J. Michael McGuire Dec 1,555.56 10.20 58 565 6.81 6,073 21.70 7,906 17.06 39 27 34 0
7 7 BDO USA Chicago Wayne Berson June 1,050.00 26.05 64 446 28.90 4,057 36.74 5,383 33.21 52 32 16 0
8 8 Crowe Horwath Chicago James Powers Dec 721.50 5.08 31 272 5.84 2,559 10.54 3,386 9.44 29 24 47 0
9 10 CliftonLarsonAllen 4 NA Denny Schleper Dec 650.00 8.62 31 316 40.44 3,493 7.64 4,144 9.08 39 32 6 23
10 9 CBIZ/Mayer Hoffman McCann 5 Cleveland Chris Spurio Dec 617.00 2.83 103 409 -4.66 1,827 -0.27 2,910 -0.14 40 35 25 0 and Andy Burczyk
11 11 CohnReznick New York City Frank Longobardi Jan 604.00 5.04 30 292 6.57 1,923 3.95 2,745 2.66 55 28 8 9
12 13 BKD Springfield, Mo. Theodore Dickman May 496.50 11.37 35 260 6.12 1,695 11.15 2,426 10.12 48 31 21 0
13 12 Baker Tilly Virchow Krause Chicago Timothy Christen May 478.10 0.56 29 153 -1.92 2,110 1.30 2,480 0.49 42 32 22 4
14 15 Moss Adams Seattle Chris Schmidt Dec 477.00 11.19 24 268 1.13 1,564 11.63 2,354 8.18 45 37 18 0
15 14 Plante Moran Southfield, Mich. Gordon Krater June 465.86 7.57 20 265 1.15 1,522 6.06 2,170 5.03 39 26 35 0
16 16 Marcum New York City Jeffrey Weiner Dec 412.43 7.01 23 199 29.22 856 3.01 1,414 13.30 45 37 6 12
17 17 Dixon Hughes Goodman Charlotte, N.C. Matt Snow Dec 371.00 9.76 29 159 1.27 1,329 8.76 1,847 7.76 33 33 34 0
18 18 EisnerAmper New York City Charles Weinstein Jan 284.50 0.71 6 176 2.33 1,094 9.84 1,282 9.76 48 39 13 0
19 21 Wipfli Milwaukee Rick Dreher May 227.00 25.42 32 181 22.30 989 4.11 1,504 14.11 30 31 39 0
20 20 Eide Bailly Fargo, N.D. Dave Stende April 224.60 14.94 26 116 8.41 1,415 18.81 1,857 16.72 41 41 9 9
21 23 Carr, Riggs & Ingram Enterprise, Ala. William Carr Sept 195.14 14.11 24 143 10.00 747 10.83 1,048 11.13 51 40 9 0
22 22 Citrin Cooperman & Co. New York City Joel Cooperman Dec 195.00 11.43 7 156 8.33 450 9.76 708 9.09 46 43 7 4
23 24 WeiserMazars New York City Victor Wahba Aug 171.00 8.50 7 107 -1.83 500 0.60 738 0.54 40 40 20 0
24 26 Armanino San Ramon, Calif. Andy Armanino Dec 164.25 26.85 7 68 74.36 518 35.25 669 37.37 25 33 36 6
25 25 Cherry Bekaert Richmond, Va. Howard Kies April 143.80 9.94 12 56 9.80 619 7.47 836 5.03 44 46 10 0
Key and notes: Last year’s rankings have been revised based on 2014 revenue provided by firms. Some firms’ rankings will therefore differ from those reported last year. * Firm estimate § Gross revenue NC No change NA Not available or not applicable NR Not ranked
1 Revenue figures are from firm reports; other figures are a combination of publicly reported figures and Accounting Today estimates 2 For its fee split, KPMG reported both rounded percentages (given here), and exact dollar amounts (given in our Databank on page 8). Office figure is for business offices; does not include all physical locations. 3 For its fee split, RSM US reported both rounded percentages (given here), and exact dollar amounts (given in our Databank on page 8.) 4 CLA does not have a headquarters location — there is no single place from which the firm is controlled or di-rected. Individual teams/offices are empowered to make decisions as much as possible. 5 Office figures are for CBIZ; MHM has 33 offices.
THE 2016 TOP 100 FIRMS
RANK REVENUE PERSONNEL FEE SPLIT Year $ % Off- Part- % Profes- % Total % (in percent)
16 15 Firm Headquarters Chief executive end mn. chg. ices ners chg. sionals chg. emps. chg. A&A Tax MAS Other
1 1 Deloitte§ New York City Cathy Engelbert May 16,147.00 8.31 108 3,033 0.10 55,552 9.87 70,603 8.81 29 18 48 5
2 2 PwC§ 1 New York City Robert Moritz June 12,200.00 4.06 72 2,892 7.47 35,350 7.04 49,000 17.87 41 28 31 0
3 3 Ernst & Young§ New York City Stephen Howe June 11,190.00 13.03 NA 3,000 11.11 30,600 17.24 39,400 15.88 35 28 30 7
4 4 KPMG§ 2 New York City Lynne Doughtie Sept 7,889.00 14.83 106 1,960 8.11 22,994 14.32 30,903 14.02 34 27 39 0
5 5 RSM US 3 Chicago Joe Adams April 1,636.87 11.30 82 685 6.37 5,622 10.78 7,731 9.47 39 37 23 1
6 6 Grant Thornton Chicago J. Michael McGuire Dec 1,555.56 10.20 58 565 6.81 6,073 21.70 7,906 17.06 39 27 34 0
7 7 BDO USA Chicago Wayne Berson June 1,050.00 26.05 64 446 28.90 4,057 36.74 5,383 33.21 52 32 16 0
8 8 Crowe Horwath Chicago James Powers Dec 721.50 5.08 31 272 5.84 2,559 10.54 3,386 9.44 29 24 47 0
9 10 CliftonLarsonAllen 4 NA Denny Schleper Dec 650.00 8.62 31 316 40.44 3,493 7.64 4,144 9.08 39 32 6 23
10 9 CBIZ/Mayer Hoffman McCann 5 Cleveland Chris Spurio Dec 617.00 2.83 103 409 -4.66 1,827 -0.27 2,910 -0.14 40 35 25 0 and Andy Burczyk
11 11 CohnReznick New York City Frank Longobardi Jan 604.00 5.04 30 292 6.57 1,923 3.95 2,745 2.66 55 28 8 9
12 13 BKD Springfield, Mo. Theodore Dickman May 496.50 11.37 35 260 6.12 1,695 11.15 2,426 10.12 48 31 21 0
13 12 Baker Tilly Virchow Krause Chicago Timothy Christen May 478.10 0.56 29 153 -1.92 2,110 1.30 2,480 0.49 42 32 22 4
14 15 Moss Adams Seattle Chris Schmidt Dec 477.00 11.19 24 268 1.13 1,564 11.63 2,354 8.18 45 37 18 0
15 14 Plante Moran Southfield, Mich. Gordon Krater June 465.86 7.57 20 265 1.15 1,522 6.06 2,170 5.03 39 26 35 0
16 16 Marcum New York City Jeffrey Weiner Dec 412.43 7.01 23 199 29.22 856 3.01 1,414 13.30 45 37 6 12
17 17 Dixon Hughes Goodman Charlotte, N.C. Matt Snow Dec 371.00 9.76 29 159 1.27 1,329 8.76 1,847 7.76 33 33 34 0
18 18 EisnerAmper New York City Charles Weinstein Jan 284.50 0.71 6 176 2.33 1,094 9.84 1,282 9.76 48 39 13 0
19 21 Wipfli Milwaukee Rick Dreher May 227.00 25.42 32 181 22.30 989 4.11 1,504 14.11 30 31 39 0
20 20 Eide Bailly Fargo, N.D. Dave Stende April 224.60 14.94 26 116 8.41 1,415 18.81 1,857 16.72 41 41 9 9
21 23 Carr, Riggs & Ingram Enterprise, Ala. William Carr Sept 195.14 14.11 24 143 10.00 747 10.83 1,048 11.13 51 40 9 0
22 22 Citrin Cooperman & Co. New York City Joel Cooperman Dec 195.00 11.43 7 156 8.33 450 9.76 708 9.09 46 43 7 4
23 24 WeiserMazars New York City Victor Wahba Aug 171.00 8.50 7 107 -1.83 500 0.60 738 0.54 40 40 20 0
24 26 Armanino San Ramon, Calif. Andy Armanino Dec 164.25 26.85 7 68 74.36 518 35.25 669 37.37 25 33 36 6
25 25 Cherry Bekaert Richmond, Va. Howard Kies April 143.80 9.94 12 56 9.80 619 7.47 836 5.03 44 46 10 0
Key and notes: Last year’s rankings have been revised based on 2014 revenue provided by firms. Some firms’ rankings will therefore differ from those reported last year. * Firm estimate § Gross revenue NC No change NA Not available or not applicable NR Not ranked
1 Revenue figures are from firm reports; other figures are a combination of publicly reported figures and Accounting Today estimates 2 For its fee split, KPMG reported both rounded percentages (given here), and exact dollar amounts (given in our Databank on page 8). Office figure is for business offices; does not include all physical locations. 3 For its fee split, RSM US reported both rounded percentages (given here), and exact dollar amounts (given in our Databank on page 8.) 4 CLA does not have a headquarters location — there is no single place from which the firm is controlled or di-rected. Individual teams/offices are empowered to make decisions as much as possible. 5 Office figures are for CBIZ; MHM has 33 offices.
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THE 2017 TOP 100 FIRMS
RANK REVENUE PERSONNEL FEE SPLIT Year $ % Off- Part- % Profes- % Total % (in percent)
17 16 Firm Headquarters Chief executive end mn. chg. ices ners chg. sionals chg. emps. chg. A&A Tax MAS Other
1 1 Deloitte§ New York City Cathy Engelbert May 17,518.00 8.49 113 3,091 1.91 62,726 12.91 78,642 11.39 29 18 48 5
2 2 PwC§1 New York City Tim Ryan June 14,916.00 6.28 82 3,200 10.65 NA NA 57,773 7.97 43 25 32 0
3 3 Ernst & Young § New York City Stephen Howe June 12,200.00 9.03 82 3,200 6.67 32,900 7.52 42,100 6.85 33 29 30 8
4 4 KPMG §2 New York City Lynne Doughtie Sept 8,634.00 9.44 106 2,082 6.22 25,521 10.99 34,091 10.32 33 27 40 0
5 5 RSM US 3 Chicago Joe Adams April 1,845.62 12.75 86 749 9.34 6,512 15.83 8,829 14.20 39 36 24 1
6 6 Grant Thornton 4 Chicago J. Michael McGuire Dec 1,692.44 8.80 59 594 5.13 6,542 7.72 8,495 7.45 38 26 36 0
7 7 BDO USA Chicago Wayne Berson June 1,290.00 22.86 67 492 10.31 4,599 13.36 6,057 12.52 50 33 17 0
8 8 Crowe Horwath Chicago Jim Powers Dec 788.60 9.30 32 283 4.04 2,777 8.52 3,639 7.47 29 25 46 0
9 9 CliftonLarsonAllen 5 NA Denny Schleper Dec 755.00 16.15 39 354 12.03 4,004 14.63 4,776 15.25 36 32 6 26
10 10 CBIZ & Mayer Hoffman McCann 6 Cleveland Chris Spurio and Dec 661.00 8.36 110 421 2.93 1,958 7.17 3,088 6.12 40 35 25 0
Andy Burczyk
11 11 CohnReznick New York City Frank Longobardi Jan 618.00 2.32 30 279 -4.45 1,922 -0.05 2,724 -0.77 54 29 8 9
12 12 BKD Springfield, Mo. Theodore Dickman May 537.60 8.28 35 264 1.54 1,776 4.78 2,529 4.25 48 31 21 0
13 14 Moss Adams Seattle Chris Schmidt Dec 527.00 10.48 25 284 5.97 1,708 9.21 2,589 9.98 44 37 19 0
14 13 Baker Tilly Virchow Krause Chicago Alan Whitman May 522.30 9.24 26 154 0.65 2,309 9.43 2,708 9.19 41 31 24 4
15 15 Plante Moran Southfield, Mich. Gordon Krater June 481.76 3.41 21 266 0.38 1,574 3.42 2,249 3.64 39 25 36 0
16 16 Marcum New York City Jeffrey Weiner Dec 449.00 8.87 22 204 2.51 929 0.32 1,462 3.39 45 37 8 10
17 17 Dixon Hughes Goodman 7 Charlotte, N.C. Matt Snow May 394.00 12.25 28 155 -3.73 1,389 9.20 1,918 7.03 32 33 35 0
18 18 EisnerAmper New York City Charles Weinstein Jan 318.80 12.06 9 177 0.57 1,144 4.57 1,460 13.88 51 41 8 0
19 19 Eide Bailly Fargo, N.D. Dave Stende April 259.40 15.49 29 119 2.59 1,246 4.18 1,742 6.35 41 40 10 9
20 21 Carr, Riggs & Ingram Enterprise, Ala. William Carr Sept 235.79 20.83 26 165 15.38 927 24.10 1,329 26.81 48 40 11 0
21 22 Citrin Cooperman & Co. New York City Joel Cooperman Dec 230.00 17.95 10 180 15.38 575 27.78 900 27.12 NA NA NA NA
22 20 Wipfli Milwaukee Rick Dreher May 227.00 9.66 41 214 18.23 1,122 13.45 1,596 6.12 34 31 35 0
23 24 Armanino San Ramon, Calif. Andy Armanino Dec 195.00 18.72 8 80 17.65 590 13.90 764 14.20 21 33 39 7
24 23 Mazars USA8 New York City Victor Wahba Aug 187.00 9.36 8 113 5.61 555 11.00 808 9.49 40 38 22 0
25 25 Cherry Bekaert Richmond, Va. Howard Kies April 164.20 14.19 12 55 -1.79 660 6.62 901 7.78 41 46 10 3
Key and notes: Last year’s rankings have been revised based on 2015 revenue provided by firms. Some firms’ rankings will therefore differ from those reported last year. * Firm estimate § Gross revenue NC No change NA Not available or not applicable NR Not ranked
1 Revenue and total staff for PwC are from firm reports for North America; partner figures are firm-supplied and are U.S.-only; other figures are AT estimates based on reported data. 2 Firm reports busi-ness offices, not every physical location. 3 For its fee split, RSM US reported both rounded percentages (given here) and exact dollars amounts (given in the Databank on page 8). 4 Total personnel includes professionals in Grant Thornton’s Shared Services Center in Bangalore, India. 5 CLA does not have a headquarters location — there is no single place from which the firm is controlled or direct-ed. Individual teams/offices are empowered to make decisions as much as possible. 6 Office figures are for CBIZ; MHM has 31 offices. 7 All figures based on fiscal 2016 and 2015; may differ from calendar-year data from earlier Top 100 reports. 8 Changed name from WeiserMazars.
RANK REVENUE PERSONNEL FEE SPLIT Year $ % Off- Part- % Profes- % Total % (in percent)
17 16 Firm Headquarters Chief executive end mn. chg. ices ners chg. sionals chg. emps. chg. A&A Tax MAS Other
26 32 Withum Princeton, N.J. William Hagaman June 147.78 28.81 12 51 27.50 576 48.45 781 49.05 41 43 4 12
27 31 Sikich Naperville, Ill. Christopher Geier Dec 146.40 26.53 21 54 5.88 623 15.37 791 21.32 26 16 55 3
28 26 PKF O’Connor Davies New York City Kevin Keane Dec 138.50 9.92 9 110 1.85 560 31.46 788 24.88 58 28 12 2
29 35 Holthouse Carlin & Van Trigt W. Los Angeles, Calif. Philip Holthouse Dec 128.32 15.97 11 48 26.32 372 16.98 502 17.29 18 75 0 7
30 34 Marks Paneth New York City Harry Moehringer Dec 128.00 14.29 6 91 21.33 453 17.97 659 18.95 39 49 3 9
31 36 Kearney & Co. Alexandria, Va. Ed Kearney Dec 126.70 16.13 2 17 30.77 558 12.50 606 10.99 75 0 25 0
32 33 UHY Advisors 9 Chicago Anthony Frabotta Dec 126.50 11.26 16 66 10.00 459 30.40 649 24.09 31 49 20 0
33 29 Elliott Davis Decosimo Greenville, S.C. Richard Davis June 125.00 6.84 9 93 NC 522 -4.40 763 -3.54 42 44 14 0
34 27 Warren Averett Birmingham, Ala. James Cunningham Dec 124.40 0.89 14 156 20.93 548 7.03 927 3.46 37 37 5 21
35 28 Novogradac & Co. San Francisco Michael Novogradac Dec 123.96 5.89 25 49 11.36 416 12.43 543 10.14 57 29 3 11
36 30 Rehmann Saginaw, Mich. Randy Rupp Dec 115.00 -0.86 18 62 3.33 560 1.08 829 1.72 33 36 13 18
37 42 MBAF Miami Antonio Argiz June 112.30 19.47 10 28 16.67 446 13.49 554 13.76 36 44 13 7
38 37 Berdon New York City Mark Bosswick Dec 111.80 7.50 2 37 -7.50 324 5.88 430 5.13 35 40 25 0 and Stu Kotler
39 39 The Bonadio Group* Pittsford, N.Y. Thomas Bonadio April 106.59 11.17 10 78 6.85 460 4.55 623 4.53 44 28 12 16
40 41 Weaver Fort Worth, Texas John Mackel May 104.30 9.67 9 38 NC 404 7.16 539 6.73 34 41 16 9
41 38 Anchin, Block & Anchin New York City Frank Schettino Dec 103.00 5.10 1 54 NC 242 8.52 371 1.92 44 43 13 0
42 40 EKS&H Denver Robert Hottman Sept 99.60 4.73 3 41 5.13 438 12.89 591 12.57 41 40 19 0
43 44 Friedman New York City Bruce Madnick Dec 98.00 16.67 8 73 2.82 308 8.07 460 8.75 45 45 10 0
44 43 FGMK Chicago Mario Donato Dec 96.00 5.49 2 67 3.08 332 6.41 422 6.03 17 34 49 0
45 45 LBMC Brentwood, Tenn. Jeff Drummonds Dec 86.59 5.19 3 45 -2.17 381 2.97 489 -7.39 23 26 23 28
46 47 RubinBrown St. Louis John Herber May 86.07 9.60 5 26 -3.70 531 27.64 620 22.05 43 42 15 0
47 54 Whitley Penn Fort Worth, Texas Larry Autrey Dec 83.12 14.74 5 45 4.65 347 48.29 434 39.55 41 49 0 10
48 50 Frank, Rimerman + Co. Palo Alto, Calif. Brian Kreischer Dec 82.90 10.68 4 27 12.50 354 13.46 389 14.41 29 61 10 0
49 48 BPM San Francisco Jim Wallace Dec 82.00 4.73 6 35 -16.67 317 7.82 431 2.13 37 50 12 1
50 49 Schenck Appleton, Wis. Greg Barber Sept 80.51 3.20 10 60 -1.64 370 3.93 551 3.77 36 37 20 7
Key and notes: Last year’s rankings have been revised based on 2015 revenue provided by firms. Some firms’ rankings will therefore differ from those reported last year.
* Firm estimate NC No change NA Not available or not applicable NR Not ranked
9 UHY Advisors and UHY LLP are affiliated through an alternative practice structure.
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THE 2017 TOP 100 FIRMS
RANK REVENUE PERSONNEL FEE SPLIT Year $ % Off- Part- % Profes- % Total % (in percent)
17 16 Firm Headquarters Chief executive end mn. chg. ices ners chg. sionals chg. emps. chg. A&A Tax MAS Other
1 1 Deloitte§ New York City Cathy Engelbert May 17,518.00 8.49 113 3,091 1.91 62,726 12.91 78,642 11.39 29 18 48 5
2 2 PwC§1 New York City Tim Ryan June 14,916.00 6.28 82 3,200 10.65 NA NA 57,773 7.97 43 25 32 0
3 3 Ernst & Young § New York City Stephen Howe June 12,200.00 9.03 82 3,200 6.67 32,900 7.52 42,100 6.85 33 29 30 8
4 4 KPMG §2 New York City Lynne Doughtie Sept 8,634.00 9.44 106 2,082 6.22 25,521 10.99 34,091 10.32 33 27 40 0
5 5 RSM US 3 Chicago Joe Adams April 1,845.62 12.75 86 749 9.34 6,512 15.83 8,829 14.20 39 36 24 1
6 6 Grant Thornton 4 Chicago J. Michael McGuire Dec 1,692.44 8.80 59 594 5.13 6,542 7.72 8,495 7.45 38 26 36 0
7 7 BDO USA Chicago Wayne Berson June 1,290.00 22.86 67 492 10.31 4,599 13.36 6,057 12.52 50 33 17 0
8 8 Crowe Horwath Chicago Jim Powers Dec 788.60 9.30 32 283 4.04 2,777 8.52 3,639 7.47 29 25 46 0
9 9 CliftonLarsonAllen 5 NA Denny Schleper Dec 755.00 16.15 39 354 12.03 4,004 14.63 4,776 15.25 36 32 6 26
10 10 CBIZ & Mayer Hoffman McCann 6 Cleveland Chris Spurio and Dec 661.00 8.36 110 421 2.93 1,958 7.17 3,088 6.12 40 35 25 0
Andy Burczyk
11 11 CohnReznick New York City Frank Longobardi Jan 618.00 2.32 30 279 -4.45 1,922 -0.05 2,724 -0.77 54 29 8 9
12 12 BKD Springfield, Mo. Theodore Dickman May 537.60 8.28 35 264 1.54 1,776 4.78 2,529 4.25 48 31 21 0
13 14 Moss Adams Seattle Chris Schmidt Dec 527.00 10.48 25 284 5.97 1,708 9.21 2,589 9.98 44 37 19 0
14 13 Baker Tilly Virchow Krause Chicago Alan Whitman May 522.30 9.24 26 154 0.65 2,309 9.43 2,708 9.19 41 31 24 4
15 15 Plante Moran Southfield, Mich. Gordon Krater June 481.76 3.41 21 266 0.38 1,574 3.42 2,249 3.64 39 25 36 0
16 16 Marcum New York City Jeffrey Weiner Dec 449.00 8.87 22 204 2.51 929 0.32 1,462 3.39 45 37 8 10
17 17 Dixon Hughes Goodman 7 Charlotte, N.C. Matt Snow May 394.00 12.25 28 155 -3.73 1,389 9.20 1,918 7.03 32 33 35 0
18 18 EisnerAmper New York City Charles Weinstein Jan 318.80 12.06 9 177 0.57 1,144 4.57 1,460 13.88 51 41 8 0
19 19 Eide Bailly Fargo, N.D. Dave Stende April 259.40 15.49 29 119 2.59 1,246 4.18 1,742 6.35 41 40 10 9
20 21 Carr, Riggs & Ingram Enterprise, Ala. William Carr Sept 235.79 20.83 26 165 15.38 927 24.10 1,329 26.81 48 40 11 0
21 22 Citrin Cooperman & Co. New York City Joel Cooperman Dec 230.00 17.95 10 180 15.38 575 27.78 900 27.12 NA NA NA NA
22 20 Wipfli Milwaukee Rick Dreher May 227.00 9.66 41 214 18.23 1,122 13.45 1,596 6.12 34 31 35 0
23 24 Armanino San Ramon, Calif. Andy Armanino Dec 195.00 18.72 8 80 17.65 590 13.90 764 14.20 21 33 39 7
24 23 Mazars USA8 New York City Victor Wahba Aug 187.00 9.36 8 113 5.61 555 11.00 808 9.49 40 38 22 0
25 25 Cherry Bekaert Richmond, Va. Howard Kies April 164.20 14.19 12 55 -1.79 660 6.62 901 7.78 41 46 10 3
Key and notes: Last year’s rankings have been revised based on 2015 revenue provided by firms. Some firms’ rankings will therefore differ from those reported last year. * Firm estimate § Gross revenue NC No change NA Not available or not applicable NR Not ranked
1 Revenue and total staff for PwC are from firm reports for North America; partner figures are firm-supplied and are U.S.-only; other figures are AT estimates based on reported data. 2 Firm reports busi-ness offices, not every physical location. 3 For its fee split, RSM US reported both rounded percentages (given here) and exact dollars amounts (given in the Databank on page 8). 4 Total personnel includes professionals in Grant Thornton’s Shared Services Center in Bangalore, India. 5 CLA does not have a headquarters location — there is no single place from which the firm is controlled or direct-ed. Individual teams/offices are empowered to make decisions as much as possible. 6 Office figures are for CBIZ; MHM has 31 offices. 7 All figures based on fiscal 2016 and 2015; may differ from calendar-year data from earlier Top 100 reports. 8 Changed name from WeiserMazars.
RANK REVENUE PERSONNEL FEE SPLIT Year $ % Off- Part- % Profes- % Total % (in percent)
17 16 Firm Headquarters Chief executive end mn. chg. ices ners chg. sionals chg. emps. chg. A&A Tax MAS Other
26 32 Withum Princeton, N.J. William Hagaman June 147.78 28.81 12 51 27.50 576 48.45 781 49.05 41 43 4 12
27 31 Sikich Naperville, Ill. Christopher Geier Dec 146.40 26.53 21 54 5.88 623 15.37 791 21.32 26 16 55 3
28 26 PKF O’Connor Davies New York City Kevin Keane Dec 138.50 9.92 9 110 1.85 560 31.46 788 24.88 58 28 12 2
29 35 Holthouse Carlin & Van Trigt W. Los Angeles, Calif. Philip Holthouse Dec 128.32 15.97 11 48 26.32 372 16.98 502 17.29 18 75 0 7
30 34 Marks Paneth New York City Harry Moehringer Dec 128.00 14.29 6 91 21.33 453 17.97 659 18.95 39 49 3 9
31 36 Kearney & Co. Alexandria, Va. Ed Kearney Dec 126.70 16.13 2 17 30.77 558 12.50 606 10.99 75 0 25 0
32 33 UHY Advisors 9 Chicago Anthony Frabotta Dec 126.50 11.26 16 66 10.00 459 30.40 649 24.09 31 49 20 0
33 29 Elliott Davis Decosimo Greenville, S.C. Richard Davis June 125.00 6.84 9 93 NC 522 -4.40 763 -3.54 42 44 14 0
34 27 Warren Averett Birmingham, Ala. James Cunningham Dec 124.40 0.89 14 156 20.93 548 7.03 927 3.46 37 37 5 21
35 28 Novogradac & Co. San Francisco Michael Novogradac Dec 123.96 5.89 25 49 11.36 416 12.43 543 10.14 57 29 3 11
36 30 Rehmann Saginaw, Mich. Randy Rupp Dec 115.00 -0.86 18 62 3.33 560 1.08 829 1.72 33 36 13 18
37 42 MBAF Miami Antonio Argiz June 112.30 19.47 10 28 16.67 446 13.49 554 13.76 36 44 13 7
38 37 Berdon New York City Mark Bosswick Dec 111.80 7.50 2 37 -7.50 324 5.88 430 5.13 35 40 25 0 and Stu Kotler
39 39 The Bonadio Group* Pittsford, N.Y. Thomas Bonadio April 106.59 11.17 10 78 6.85 460 4.55 623 4.53 44 28 12 16
40 41 Weaver Fort Worth, Texas John Mackel May 104.30 9.67 9 38 NC 404 7.16 539 6.73 34 41 16 9
41 38 Anchin, Block & Anchin New York City Frank Schettino Dec 103.00 5.10 1 54 NC 242 8.52 371 1.92 44 43 13 0
42 40 EKS&H Denver Robert Hottman Sept 99.60 4.73 3 41 5.13 438 12.89 591 12.57 41 40 19 0
43 44 Friedman New York City Bruce Madnick Dec 98.00 16.67 8 73 2.82 308 8.07 460 8.75 45 45 10 0
44 43 FGMK Chicago Mario Donato Dec 96.00 5.49 2 67 3.08 332 6.41 422 6.03 17 34 49 0
45 45 LBMC Brentwood, Tenn. Jeff Drummonds Dec 86.59 5.19 3 45 -2.17 381 2.97 489 -7.39 23 26 23 28
46 47 RubinBrown St. Louis John Herber May 86.07 9.60 5 26 -3.70 531 27.64 620 22.05 43 42 15 0
47 54 Whitley Penn Fort Worth, Texas Larry Autrey Dec 83.12 14.74 5 45 4.65 347 48.29 434 39.55 41 49 0 10
48 50 Frank, Rimerman + Co. Palo Alto, Calif. Brian Kreischer Dec 82.90 10.68 4 27 12.50 354 13.46 389 14.41 29 61 10 0
49 48 BPM San Francisco Jim Wallace Dec 82.00 4.73 6 35 -16.67 317 7.82 431 2.13 37 50 12 1
50 49 Schenck Appleton, Wis. Greg Barber Sept 80.51 3.20 10 60 -1.64 370 3.93 551 3.77 36 37 20 7
Key and notes: Last year’s rankings have been revised based on 2015 revenue provided by firms. Some firms’ rankings will therefore differ from those reported last year.
* Firm estimate NC No change NA Not available or not applicable NR Not ranked
9 UHY Advisors and UHY LLP are affiliated through an alternative practice structure.
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tktktkt
26
Rev. % Profess- Total ———— Fee split ————Firm Headquarters $ mn. chg. Offices Partners ionals emps. A&A Tax MAS Other
CohnReznick New York City 618.00 2.32 30 279 1,922 2,724 54 29 8 9
Marcum New York City 449.00 8.87 22 204 929 1,462 45 37 8 10
EisnerAmper New York City 318.80 12.06 9 177 1,144 1,460 51 41 8 0
Citrin Cooperman & Co. New York City 230.00 17.95 10 180 575 900 NA NA NA NA
Mazars USA New York City 187.00 9.36 8 113 555 808 40 38 22 0
Withum Princeton, N.J. 147.78 28.81 12 51 576 781 41 43 4 12
PKF O’Connor Davies New York City 138.50 9.92 9 110 560 788 58 28 12 2
Marks Paneth New York City 128.00 14.29 6 91 453 659 39 49 3 9
Berdon New York City 111.80 7.50 2 37 324 430 35 40 25 0
The Bonadio Group* Pittsford, N.Y. 106.59 11.17 10 78 460 623 44 28 12 16
Anchin, Block & Anchin New York City 103.00 5.10 1 54 242 371 44 43 13 0
Friedman New York City 98.00 16.67 8 73 308 460 45 45 10 0
Schneider Downs Pittsburgh 70.80 7.01 2 40 337 417 43 36 21 0
RKL Lancaster, Pa. 62.20 9.12 14 41 284 362 27 31 11 31
Prager Metis International New York City 60.77 19.67 9 50 177 284 26 42 32 0
Grassi & Co. New York City 57.50 17.35 4 31 200 288 46 38 8 8
Raich Ende Malter & Co. New York City 50.10 8.91 3 42 137 223 40 60 0 0
Freed Maxick* Buffalo, N.Y. 47.50 3.26 4 35 230 305 35 40 25 0
Margolin, Winer & Evens Garden City, N.Y. 41.10 1.23 2 26 162 203 60 30 10 0
Wiss & Co. Livingston, N.J. 37.00 8.82 3 26 127 190 52 30 18 0
Kreischer Miller Horsham, Pa. 32.75 5.65 2 16 156 205 46 36 13 5
Sax Clifton, N.J. 30.00 -33.48 2 15 79 141 45 41 1 13
Janover Garden City, N.Y. 29.00 3.94 2 21 95 156 30 57 10 3
Untracht Early Florham Park, N.J. 26.07 14.85 3 9 96 123 23 65 4 8
Perelson Weiner New York City 24.36 1.08 1 15 37 68 22 78 0 0
Gettry Marcus Woodbury, N.Y. 21.80 21.11 3 20 60 97 46 41 0 13
Sobel & Co. Livingston, N.J. 20.18 9.61 1 17 93 128 38 32 10 20
Buchbinder Tunick & Co. New York City 20.10 14.14 3 23 80 117 80 14 6 0
Smolin Lupin Fairfield, N.J. 18.13 NA 4 18 49 86 39 55 0 6
Bowman & Co. Voorhees, N.J. 15.30 2.34 2 17 63 96 91 9 0 0
Boyer & Ritter Camp Hill, Pa. 13.82 -3.02 4 12 55 85 56 34 3 7
Teal, Becker & Chiaramonte Albany, N.Y. 13.35 4.30 1 11 67 91 40 41 6 13
RBT Newburgh, N.Y. 11.22 16.75 4 11 78 100 54 30 16 0
Notes: * Firm estimate or projection NA Not available/applicable
Top Firms: Mid-AtlanticNew Jersey, New York and PennsylvaniaTotal revenue: $3,339.52 million. Average firm growth: 8.38%While mergers remain a big driver in regions across the country, one of the more interesting changes in this region was the demerger of last year’s SaxBST into its component parts, including Mid-Atlantic Regional Leader Sax.
No. of firms from New York City in the Top 100 19
Top Firms: Capital RegionDelaware, Maryland, Virginia, Washington, D.C., and West VirginiaTotal revenue: $624.82 million. Average firm growth: 9.76%Firms in the region around Washington, D.C., had a good year, with a higher average growth rate than in 2015.
Rev. % Profess- Total ———— Fee split ————Firm Headquarters $ mn. chg. Offices Partners ionals emps. A&A Tax MAS Other
Kearney & Co. Alexandria, Va. 126.70 16.13 2 17 558 606 75 0 25 0
Aronson Rockville, Md. 53.03 5.22 1 32 171 245 37 35 23 5
Raffa Washington, D.C. 47.91 6.89 2 19 247 304 54 10 36 0
SC&H Group Sparks, Md. 47.64 9.62 3 20 196 248 21 17 62 0
PB Mares Newport News, Va. 37.48 6.36 9 37 132 219 31 44 15 10
Arnett Carbis Toothman Charleston, W. Va. 33.42 1.15 8 29 164 235 37 32 31 0
Brown, Edwards & Co. Roanoke, Va. 33.17 27.38 9 36 223 298 62 37 1 0
Cotton & Co.* Alexandria, Va. 33.00 13.79 1 11 172 200 40 0 17 43
Johnson Lambert Vienna, Va. 26.25 3.39 8 18 130 169 78 14 8 0
Keiter Glen Allen, Va. 25.90 12.27 1 13 114 157 31 58 7 4
Calibre CPA Group Bethesda, Md. 24.20 2.85 3 16 116 154 76 11 0 13
Hertzbach & Co. Owings Mills, Md. 24.00 14.29 3 26 124 172 38 51 11 0
Gelman, Rosenberg & Freedman Bethesda, Md. 23.00 4.55 1 11 66 101 70 28 2 0
Yount, Hyde & Barbour Winchester, Va. 22.82 -0.83 8 19 91 132 42 45 11 2
Gross, Mendelsohn & Associates Baltimore 20.43 3.81 2 15 81 116 40 30 30 0
Smith Elliott Kearns & Co. Hagerstown, Md. 18.10 4.02 6 21 109 157 34 34 25 7
KatzAbosch Timonium, Md. 16.77 7.29 3 22 46 89 32 52 16 0
RS&F Owings Mills, Md. 11.00 37.50 3 6 44 62 25 41 22 12
Notes: * Firm estimate or projection
Where the growth isAverage individual firm growth rate,
in percent by region
regional leaders
026_ACT0317 26 2/24/2017 5:37:13 PM
THE 2017 TOP 100 FIRMS
RANK REVENUE PERSONNEL FEE SPLIT Year $ % Off- Part- % Profes- % Total % (in percent)
17 16 Firm Headquarters Chief executive end mn. chg. ices ners chg. sionals chg. emps. chg. A&A Tax MAS Other
1 1 Deloitte§ New York City Cathy Engelbert May 17,518.00 8.49 113 3,091 1.91 62,726 12.91 78,642 11.39 29 18 48 5
2 2 PwC§1 New York City Tim Ryan June 14,916.00 6.28 82 3,200 10.65 NA NA 57,773 7.97 43 25 32 0
3 3 Ernst & Young § New York City Stephen Howe June 12,200.00 9.03 82 3,200 6.67 32,900 7.52 42,100 6.85 33 29 30 8
4 4 KPMG §2 New York City Lynne Doughtie Sept 8,634.00 9.44 106 2,082 6.22 25,521 10.99 34,091 10.32 33 27 40 0
5 5 RSM US 3 Chicago Joe Adams April 1,845.62 12.75 86 749 9.34 6,512 15.83 8,829 14.20 39 36 24 1
6 6 Grant Thornton 4 Chicago J. Michael McGuire Dec 1,692.44 8.80 59 594 5.13 6,542 7.72 8,495 7.45 38 26 36 0
7 7 BDO USA Chicago Wayne Berson June 1,290.00 22.86 67 492 10.31 4,599 13.36 6,057 12.52 50 33 17 0
8 8 Crowe Horwath Chicago Jim Powers Dec 788.60 9.30 32 283 4.04 2,777 8.52 3,639 7.47 29 25 46 0
9 9 CliftonLarsonAllen 5 NA Denny Schleper Dec 755.00 16.15 39 354 12.03 4,004 14.63 4,776 15.25 36 32 6 26
10 10 CBIZ & Mayer Hoffman McCann 6 Cleveland Chris Spurio and Dec 661.00 8.36 110 421 2.93 1,958 7.17 3,088 6.12 40 35 25 0
Andy Burczyk
11 11 CohnReznick New York City Frank Longobardi Jan 618.00 2.32 30 279 -4.45 1,922 -0.05 2,724 -0.77 54 29 8 9
12 12 BKD Springfield, Mo. Theodore Dickman May 537.60 8.28 35 264 1.54 1,776 4.78 2,529 4.25 48 31 21 0
13 14 Moss Adams Seattle Chris Schmidt Dec 527.00 10.48 25 284 5.97 1,708 9.21 2,589 9.98 44 37 19 0
14 13 Baker Tilly Virchow Krause Chicago Alan Whitman May 522.30 9.24 26 154 0.65 2,309 9.43 2,708 9.19 41 31 24 4
15 15 Plante Moran Southfield, Mich. Gordon Krater June 481.76 3.41 21 266 0.38 1,574 3.42 2,249 3.64 39 25 36 0
16 16 Marcum New York City Jeffrey Weiner Dec 449.00 8.87 22 204 2.51 929 0.32 1,462 3.39 45 37 8 10
17 17 Dixon Hughes Goodman 7 Charlotte, N.C. Matt Snow May 394.00 12.25 28 155 -3.73 1,389 9.20 1,918 7.03 32 33 35 0
18 18 EisnerAmper New York City Charles Weinstein Jan 318.80 12.06 9 177 0.57 1,144 4.57 1,460 13.88 51 41 8 0
19 19 Eide Bailly Fargo, N.D. Dave Stende April 259.40 15.49 29 119 2.59 1,246 4.18 1,742 6.35 41 40 10 9
20 21 Carr, Riggs & Ingram Enterprise, Ala. William Carr Sept 235.79 20.83 26 165 15.38 927 24.10 1,329 26.81 48 40 11 0
21 22 Citrin Cooperman & Co. New York City Joel Cooperman Dec 230.00 17.95 10 180 15.38 575 27.78 900 27.12 NA NA NA NA
22 20 Wipfli Milwaukee Rick Dreher May 227.00 9.66 41 214 18.23 1,122 13.45 1,596 6.12 34 31 35 0
23 24 Armanino San Ramon, Calif. Andy Armanino Dec 195.00 18.72 8 80 17.65 590 13.90 764 14.20 21 33 39 7
24 23 Mazars USA8 New York City Victor Wahba Aug 187.00 9.36 8 113 5.61 555 11.00 808 9.49 40 38 22 0
25 25 Cherry Bekaert Richmond, Va. Howard Kies April 164.20 14.19 12 55 -1.79 660 6.62 901 7.78 41 46 10 3
Key and notes: Last year’s rankings have been revised based on 2015 revenue provided by firms. Some firms’ rankings will therefore differ from those reported last year. * Firm estimate § Gross revenue NC No change NA Not available or not applicable NR Not ranked
1 Revenue and total staff for PwC are from firm reports for North America; partner figures are firm-supplied and are U.S.-only; other figures are AT estimates based on reported data. 2 Firm reports busi-ness offices, not every physical location. 3 For its fee split, RSM US reported both rounded percentages (given here) and exact dollars amounts (given in the Databank on page 8). 4 Total personnel includes professionals in Grant Thornton’s Shared Services Center in Bangalore, India. 5 CLA does not have a headquarters location — there is no single place from which the firm is controlled or direct-ed. Individual teams/offices are empowered to make decisions as much as possible. 6 Office figures are for CBIZ; MHM has 31 offices. 7 All figures based on fiscal 2016 and 2015; may differ from calendar-year data from earlier Top 100 reports. 8 Changed name from WeiserMazars.
RANK REVENUE PERSONNEL FEE SPLIT Year $ % Off- Part- % Profes- % Total % (in percent)
17 16 Firm Headquarters Chief executive end mn. chg. ices ners chg. sionals chg. emps. chg. A&A Tax MAS Other
26 32 Withum Princeton, N.J. William Hagaman June 147.78 28.81 12 51 27.50 576 48.45 781 49.05 41 43 4 12
27 31 Sikich Naperville, Ill. Christopher Geier Dec 146.40 26.53 21 54 5.88 623 15.37 791 21.32 26 16 55 3
28 26 PKF O’Connor Davies New York City Kevin Keane Dec 138.50 9.92 9 110 1.85 560 31.46 788 24.88 58 28 12 2
29 35 Holthouse Carlin & Van Trigt W. Los Angeles, Calif. Philip Holthouse Dec 128.32 15.97 11 48 26.32 372 16.98 502 17.29 18 75 0 7
30 34 Marks Paneth New York City Harry Moehringer Dec 128.00 14.29 6 91 21.33 453 17.97 659 18.95 39 49 3 9
31 36 Kearney & Co. Alexandria, Va. Ed Kearney Dec 126.70 16.13 2 17 30.77 558 12.50 606 10.99 75 0 25 0
32 33 UHY Advisors 9 Chicago Anthony Frabotta Dec 126.50 11.26 16 66 10.00 459 30.40 649 24.09 31 49 20 0
33 29 Elliott Davis Decosimo Greenville, S.C. Richard Davis June 125.00 6.84 9 93 NC 522 -4.40 763 -3.54 42 44 14 0
34 27 Warren Averett Birmingham, Ala. James Cunningham Dec 124.40 0.89 14 156 20.93 548 7.03 927 3.46 37 37 5 21
35 28 Novogradac & Co. San Francisco Michael Novogradac Dec 123.96 5.89 25 49 11.36 416 12.43 543 10.14 57 29 3 11
36 30 Rehmann Saginaw, Mich. Randy Rupp Dec 115.00 -0.86 18 62 3.33 560 1.08 829 1.72 33 36 13 18
37 42 MBAF Miami Antonio Argiz June 112.30 19.47 10 28 16.67 446 13.49 554 13.76 36 44 13 7
38 37 Berdon New York City Mark Bosswick Dec 111.80 7.50 2 37 -7.50 324 5.88 430 5.13 35 40 25 0 and Stu Kotler
39 39 The Bonadio Group* Pittsford, N.Y. Thomas Bonadio April 106.59 11.17 10 78 6.85 460 4.55 623 4.53 44 28 12 16
40 41 Weaver Fort Worth, Texas John Mackel May 104.30 9.67 9 38 NC 404 7.16 539 6.73 34 41 16 9
41 38 Anchin, Block & Anchin New York City Frank Schettino Dec 103.00 5.10 1 54 NC 242 8.52 371 1.92 44 43 13 0
42 40 EKS&H Denver Robert Hottman Sept 99.60 4.73 3 41 5.13 438 12.89 591 12.57 41 40 19 0
43 44 Friedman New York City Bruce Madnick Dec 98.00 16.67 8 73 2.82 308 8.07 460 8.75 45 45 10 0
44 43 FGMK Chicago Mario Donato Dec 96.00 5.49 2 67 3.08 332 6.41 422 6.03 17 34 49 0
45 45 LBMC Brentwood, Tenn. Jeff Drummonds Dec 86.59 5.19 3 45 -2.17 381 2.97 489 -7.39 23 26 23 28
46 47 RubinBrown St. Louis John Herber May 86.07 9.60 5 26 -3.70 531 27.64 620 22.05 43 42 15 0
47 54 Whitley Penn Fort Worth, Texas Larry Autrey Dec 83.12 14.74 5 45 4.65 347 48.29 434 39.55 41 49 0 10
48 50 Frank, Rimerman + Co. Palo Alto, Calif. Brian Kreischer Dec 82.90 10.68 4 27 12.50 354 13.46 389 14.41 29 61 10 0
49 48 BPM San Francisco Jim Wallace Dec 82.00 4.73 6 35 -16.67 317 7.82 431 2.13 37 50 12 1
50 49 Schenck Appleton, Wis. Greg Barber Sept 80.51 3.20 10 60 -1.64 370 3.93 551 3.77 36 37 20 7
Key and notes: Last year’s rankings have been revised based on 2015 revenue provided by firms. Some firms’ rankings will therefore differ from those reported last year.
* Firm estimate NC No change NA Not available or not applicable NR Not ranked
9 UHY Advisors and UHY LLP are affiliated through an alternative practice structure.
016_AC
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