Key and notes: Last year’s rankings have been revised based on 2007 revenue provided by firms. Some firms’ rankings will therefore differ from those reported last year.
Firm estimate †AccountingToday estimate NC No change NA Not available/applicable NR Not ranked § Gross revenue 1 Fee split: A&A includes enterprise risk management;
“Other” is comprised of financial advisory services. 2 Fee split: “Other” includes advisory line of services and statutorily wholly owned subsidiaries. 3 Office figures are business offices, not all
physical locations. 4 RSM McGladrey and McGladrey & Pullen have an alternative practice structure in which each is a separate and independent legal entity. Prior years have been restated for 2007
and 2008 divestitures. 5 Net revenues now include billed out-of-pocket expenses; previous years’ data has been restated for comparison. Also, business advisory services are now included under
MAS in fee split; previously, they had been under A&A. 6 CBIZ and Mayer Hoffman McCann are associated through an alternative practice structure. Figures do not reflect year-end mergers with
Tofias and Mahoney Cohen. (See Top 100 Highlights, page 20.) 7 Changed name from Crowe Group. 8 UHY Advisors and UHY LLP are affiliated through an alternative practice structure.
9 Figures do not reflect four mergers from August and November 2008, including approx. $26 million in revenue. 10 Figures do not reflect June 2008 merger with Goldenberg Rosenthal.
09 08 Firm Headquarters Chiefexecutive end mn. chg. ices ners chg. sionals chg. emps. chg. A&A Tax MAS Other
1 1 Deloitte & Touche§1 New York Barry Salzberg May $10,980.00 11.47 105 2,949 6.93 32,857 10.54 44,929 9.59 40 23 32 5
2 2Ernst&Young NewYork JamesTurley June $8,232.10 8.88 90 2,350 2.17 20,250 0.25 25,050 0.60 68 30 0 2
3 3PricewaterhouseCoopers2 New York DennisNally June $7,578.30 1.53 74 2,198 2.19 22,100 -1.96 30,917 -2.26 56 30 0 14
4 4KPMG§3 New York TimothyFlynn Sept $5,679.00 6.01 89 1,818 6.01 16,564 9.23 23,914 8.69 48 25 27 0
5 5 RSM/McGladrey & Pullen4 Bloomington, Minn. S. Tait/D. Scudder April $1,467.64 9.24 100 738 2.50 5,411 4.50 7,776 4.85 43 34 21 2
6 6Grant Thornton5 Chicago EdwardNusbaum Dec $1,210.34 6.46 51 559 4.68 4,022 2.13 5,840 1.42 48 26 26 0
7 7BDOSeidman Chicago Jack Weisbaum June $659.00 11.88 37 266 7.69 2,140 8.30 3,020 8.44 62 23 15 0
8 8 CBIZ/Mayer Hoffman McCann6 Cleveland D. Sibits/B. Hancock Dec $553.10 10.46 177 351 44.44 2,277 9.16 5,244 11.05 23 27 50 0
9 9 Crowe Horwath7 Oak Brook Terrace, Ill. Charles Allen March $493.00 7.88 23 220 2.80 1,530 1.73 2,293 2.64 65 22 13 0
10 10BKD Springfield,Mo. NealSpencer May $358.00 11.18 27 230 3.60 1,323 10.16 1,926 8.75 49 32 19 0
11 11MossAdams Seattle RickAnderson Dec $336.00 5.99 18 250 -0.79 1,293 -5.27 1,988 3.76 49 33 18 0
12 13 Plante & Moran Southfield, Mich. William Hermann June $291.90 7.62 16 206 2.49 1,005 NC 1,566 0.90 48 32 20 0
13 14CliftonGunderson Peoria,Ill. CarlGeorge May $247.00 8.33 45 208 -1.89 1,417 2.31 1,816 1.51 43 26 31 0
14 15 J.H. Cohn* Roseland, N.J. Thomas Marino Jan $245.00 13.95 11 150 15.38 937 29.78 1,332 26.86 49 29 1 21
15 12 UHYAdvisors*8 Chicago R.Stein/A.Frabotta Dec $239.10 -13.78 20 132 -9.59 822 -10.65 1,248 -14.23 29 44 27 0
16 17ReznickGroup Bethesda,Md. KennethBaggett Sept $219.55 11.22 10 107 -2.73 972 -14.66 1,334-11.07 52 25 22 1
17 16 Virchow, Krause & Co. Madison, Wis. Timothy Christen May $216.00 6.88 9 94 4.44 1,051 9.82 1,236 8.52 40 31 22 7
18 18 Dixon Hughes High Point, N.C. Ken Hughes Dec $207.00 16.29 21 137 12.30 760 13.43 1,127 12.48 45 31 24 0
1919LarsonAllen Minneapolis GordyViere Oct $201.00 16.18 16 116 7.41 940 18.09 1,31615.34 44 33 20 3
20 22 Marcum & Kliegman Melville, N. Y. Jeffrey Weiner Dec $182.56 48.11 10 108 129.79 650 62.50 918 69.37 40 35 5 20
21 20 Rothstein, Kass & Co. Roseland, N.J. S. Kass/H. Altman Dec $167.00 26.32 8 67 11.67 742 9.44 923 11.20 73 25 1 1
22 21Weiser* New York DouglasPhillips Dec $130.00 4.00 4 91 4.60 392 -14.78 603 -9.73 55 35 10 0
23 24 Eisner New York Charles Weinstein Jan $123.47 17.32 3 72 5.88 350 13.27 508 10.68 59 30 11 0
24 25 Eide Bailly9 Fargo, N.D. Jerry Topp April $117.97 15.01 13 80 12.68 628 9.60 944 10.28 46 34 7 13
25 26Wipfli Milwaukee RickDreher May $106.94 9.26 15 100 NC 484 5.68 757 3.27 40 32 28 0
26 23Smart* Devon,Pa. SteveSamek Dec $104.00 -10.34 11 56 1.82 401 -2.20 541 -4.92 12 29 51 8
27 27 Anchin, Block & Anchin New York Frank Schettino Sept $97.00 10.23 1 52 1.96 266 17.18 395 10.64 43 34 17 6
28 28Berdon New York StanleyFreundlich Dec $95.00 11.76 2 45 -4.26 365 5.80 441 3.28 34 37 29 0
29 32 Amper, Politziner & Mattia10 Edison, N.J. Howard Cohen March $87.76 22.06 6 43 13.16 390 15.04 481 7.37 54 29 17 0
RANK REVENUE PERSONNEL FEE SPLIT
Year Off- Part- Profes- Total (inpercent)
THE 2009 TOP 100 FIRMS
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