REVENUE PERSONNEL FEE SPLIT
$ Off- Part- Profes- Total (inpercent)
mn. chg. ices ners chg. sionals chg. emps. chg. A&A Tax MASOther
$44.50 11.25 5 38 2.70 220 7.32 283 5.99 71 24 5 0
$43.00 13. 16 2 35 20.69 182 22.97 262 22.43 30 45 21 4
$43.00 4.37 15 35 -2.78 187 5.06 291 3.56 32 36 10 22
$42.50 1.92 2 27 NC 180 5.26 227 0.89 60 30 10 0
$42.00 10.82 7 38 22.58 232 27.47 305 25.51 40 15 44 1
$42.00 9.09 4 17 - 5.56 180 -1.64 215 -1.83 21 24 55 0
$42.00 3.24 6 24 NC 194 16. 17 268 15.52 48 38 1 13
$41.50 13.82 3 34 3.03 160 - 3.03 243 -0.82 50 29 7 14
$41.00 30.08 4 24 9.09 151 NC 216 4.85 41 49 8 2
$40.33 12.62 7 30 3.45 184 14.29 287 10.81 49 43 0 8
$40.00 5.26 3 28 7.69 111 - 21.83 205-10.09 42 32 8 18
$39.27 0.69 1 20 5.26 129 - 3.73 192 - 4.00 44 24 13 19
$39.00 6.85 1 17 NC 118 11.32 174 3.57 44 30 14 12
$38.50 27.31 7 23 NC 160 21. 21 227 16.41 23 14 63 0
$38.25 26.95 6 36 38.46 226 23.50 317 24.80 55 20 11 14
$37.40 16. 15 2 17 NC 141 6.02 196 3.70 44 39 5 12
$37.40 - 5.39 6 29 3.57 156 -1.27 229 - 6.91 60 23 7 10
$37.00 26.58 12 27 12.50 172 23.74 256 20.19 27 51 5 17
$35.87 - 4. 12 2 18 12.50 100 1.01 174 -1.14 18 40 4 38
$35.43 13.45 3 23 4.55 114 10.68 174 10.83 44 48 2 6
$35.10 6.07 3 34 - 20.93 125 3.31 212 -1.40 42 31 14 13
$35.00 - 4.55 4 18 12.50 142 -2.74 200 NC 45 34 0 21
$35.00 - 5.41 4 12 - 14.29 100 - 18.03 151-13.22 71 22 7 0
$34.70 24.37 16 24 20.00 122 29.79 183 16.56 0 0 0100
$33.20 6.07 2 25 25.00 125 2.46 177 4.73 53 42 5 0
$33.06 4.89 2 33 10.00 175 -2.23 244 -0.41 41 39 8 12
$32.60 20.47 2 19 5.56 132 12.82 177 9.94 47 36 9 8
$32.50 14.52 3 32 10.34 205 28.13 276 21.05 41 38 6 15
$32.50 14. 20 5 33 17.86 166 20.29 225 12.50 67 17 13 3
$32.50 12.07 2 10 11. 11 116 -2.52 145 -2.03 20 55 0 25
$32.50 10. 17 4 31 6.90 138 16.95 205 10. 22 60 35 5 0
$32.31 25.72 11 25 13.64 226 7. 11 281 13.31 45 18 18 19
$32.31 8.57 2 11 10.00 105 29.63 138 23.21 43 40 0 17
$32.20 10.27 12 31 NC 174 6.75 258 6. 17 43 34 8 15
$31.50 13.31 4 37 12. 12 117 -0.85 178 4.09 70 25 2 3
Notes: Firm estimate † Accounting Today estimate 1 Changed name; includes data from international offices. 2 Changed name from Carlin, Charron & Rosen.
Year
09 08 Firm Headquarters Chief executive end
66 67 O’Connor Davies Munns & Dobbins New York K. Keane/T. Dobbins Dec
67 71 Katz, Sapper & Miller* Indianapolis David Resnick Dec
68 64 Hill, Barth & King Boardman, Ohio Chris Allegretti Aug
69 62 Margolin, Winer & Evens Garden City, N. Y. Teddy Selinger Dec
70 73 Sikich Aurora, Ill. James Sikich Dec
†
71 70 Watkins, Meegan, Drury & Co. Bethesda, Md. Michael Micholas Dec
72 65 Clark, Schaefer, Hackett & Co. Middletown, Ohio Carl Coburn June
73 79 Blum, Shapiro & Co. West Hartford, Conn. Carl Johnson Dec
74 84 Argy, Wiltse & Robinson* McLean, Va. Paul Argy Dec
75 80 Joseph Decosimo and Co. Chattanooga, Tenn. Nick Decosimo Dec
76 72 Rachlin* Miami Lawrence Blum Dec
77 69 Doeren Mayhew Troy, Mich. Mark Crawford Sept
78 78 Lurie Besikof Lapidus & Co. Minneapolis Beth Kieffer Leonard April
79 90 Blue & Co. Carmel, Ind. Douglas Hasler Dec
80 91 The Bonadio Group* Pittsford, N. Y. Thomas Bonadio April
81 82 Holtz Rubenstein Reminick Melville, N. Y. Francis Candia Sept
82 68 SingerLewak* Los Angeles David Krajanowski Dec
83 95 LeMaster Daniels Spokane, Wash. Scott Dietzen May
84 75 Berkowitz Dick Pollack & Brant* Miami Richard Berkowitz Dec
85 87 Mohler, Nixon & Williams Campbell, Calif. Bill Kelleher June
86 81 Warren, Averett, Kimbrough & Marino Birmingham, Ala. James Warren June
87 77 Squar Milner* Newport Beach, Calif. Stephen Milner Dec
88 76 Stonefield Josephson* Los Angeles Jeffrey Garrison Dec
89 NR RGL Forensics1 Denver Paul Brunner Dec
90 86 Rosen Seymour Shapss Martin & Co. New York Martin Greenberg Dec
91 85 Alpern Rosenthal Pittsburgh Emanuel DiNatale Dec
92 NR Whitley Penn* Fort Worth, Texas Larry Autrey Dec
93 100 Freed Maxick & Battaglia Buffalo, N. Y. Robert Glaser April
94 99 Vavrinek Trine Day & Co.* Rancho Cucamunga, Calif. Ron White Dec
95 97 Seiler Redwood City, Calif. James DeMartini Dec
96 94 CCR*2 Westborough, Mass. David Platt Dec
97 NR Postlethwaite & Netterville Baton Rouge, La. William Balhoff April
98 92 Frazier & Deeter Atlanta David Deeter Dec
99 96 Rea & Associates New Philadelphia, Ohio Lehman Beall Oct
100NR Mauldin & Jenkins Atlanta M. Elton Wolf May
