2018 INSIDE PUBLIC ACCOUNTING 100 FIRMS

AUGUST 2018

INSIDE PUBLIC ACCOUNTING / 2

2018 INSIDE PUBLIC ACCOUNTING 100 FIRMS

'18 '17 FIRM / HEADQUARTERS

1 1 Deloitte / New York 2 2 PricewaterhouseCoopers LLP (PwC US) / New York 3 3 EY / New York 4 4 KPMG LLP / New York 5 5 RSM US LLP / Chicago 6 6 Grant Thornton LLP / Chicago 7 7 BDO USA LLP / Chicago 8 8 Crowe LLP / Chicago 9 9 CLA / WND 10 10 CBIZ & MHM1 / Cleveland / Kansas City, Mo. 11 11 CohnReznick LLP / New York 12 12 BKD LLP / Springfield, Mo. 13 13 Baker Tilly Virchow Krause LLP / Chicago 14 14 Moss Adams LLP / Seattle 15 15 Plante Moran / Southfield, Mich. 16 16 Marcum LLP / New York 17 17 Dixon Hughes Goodman LLP / Charlotte, N.C. 18 18 EisnerAmper LLP / New York 19 19 Wipfli LLP / Milwaukee 20 20 Eide Bailly LLP / Fargo, N.D. 21 21 Carr Riggs & Ingram LLC / Enterprise, Ala. 22 23 Andersen Tax / San Francisco 23 22 Citrin Cooperman & Company LLP / New York 24 24 Armanino LLP / San Ramon, Calif. 25 26 WithumSmith+Brown PC / Princeton, N.J.

MP / CEO

Cathy Engelbert Tim Ryan Stephen R. Howe Jr. Lynne Doughtie Joe Adams Mike McGuire Wayne Berson James Powers Denny Schleper Chris Spurio / Andy Burczyk Frank Longobardi Theodore D. Dickman Alan Whitman Chris Schmidt James Proppe Jeffrey M. Weiner Matt Snow Charles Weinstein Rick Dreher David Stende William H. Carr Mark L. Vorsatz Joel A. Cooperman Andy Armanino William R. Hagaman Jr.

OFFICES FYE

115

6/17

82

6/17

82

6/17

110

9/17

86

4/18

59

12/17

67

6/18

39

3/18

109 12/17

75 / 30 12/17

30

1/18

35

5/18

27

5/18

27

12/17

20

6/17

22

12/17

29

5/18

13

1/18

49

5/18

32

4/18

35

9/17

19

12/17

11

12/17

10

12/17

17

6/18

NET REVENUE

$18,551,000,000 $15,997,000,000 $13,000,000,000 $8,960,000,000 $2,141,720,000 $1,750,891,000 $1,460,000,000 $883,573,009 $865,929,957 $718,000,000 $623,734,140 $594,621,000 $578,400,000 $577,000,000 $520,545,200 $469,533,971 $430,300,000 $360,700,000 $317,900,000 $299,193,685 $286,138,692 $247,000,000 $244,000,000 $242,661,000 $207,600,000

% CHG.

5.9 11.7 7.0 WND 7.0 3.5 2.0 8.8 4.0 5.6 3.7 4.1 5.8 8.4 8.1 6.0 6.4 0.9 6.3 3.8 9.4 12.2 4.0 7.0 9.2

Key: For ranking purposes, net revenue includes revenue from mergers. Percentage change in revenue excludes merger revenue. Revenues for the Big 4 are U.S.-based only. WND = Would Not Disclose. Firm operates on a 6/30 FYE. The revenue figure provided for rankings reflect a 5/18 FYE to meet IPA's survey deadline. 1CBIZ and MHM have an alternative practice structure. Firm

provided the previous year's data to meet IPA's survey deadline. Reprint information: editor@

Source and Copyright ?2018 The Platt Group / INSIDE Public Accounting /

IT IS A VIOLATION OF FEDERAL COPYRIGHT LAW TO REPRODUCE ALL OR PART OF THIS PUBLICATION WITHOUT CONSENT. COPYRIGHT ?2018 THE PLATT GROUP/INSIDE PUBLIC ACCOUNTING.

AUGUST 2018

INSIDE PUBLIC ACCOUNTING / 3

2018 INSIDE PUBLIC ACCOUNTING 100 FIRMS

'18 '17 FIRM / HEADQUARTERS

26 27 Cherry Bekaert LLP / Richmond, Va. 27 25 Mazars USA LLP / New York 28 30 The Siegfried Group LLP / Wilmington, Del. 29 28 PKF O'Connor Davies LLP / New York 30 29 Sikich LLP / Naperville, Ill. 31 34 Kearney & Company / Alexandria, Va. 32 33 UHY Advisors Inc.2 / Chicago 33 36 Novogradac & Company LLP / San Francisco 34 31 Holthouse Carlin & Van Trigt / Los Angeles 35 35 Warren Averett / Birmingham, Ala. 36 32 Marks Paneth LLP / New York 37 38 Weaver / Houston 38 40 MBAF / Miami 39 41 Berdon LLP / New York 40 37 Elliott Davis LLC / Greenville, S.C. 41 39 Rehmann LLC / Troy, Mich. 42 46 RubinBrown LLP / St. Louis 43 47 LBMC / Brentwood, Tenn. 44 42 Anchin Block & Anchin LLP / New York 45 44 Friedman LLP / New York 46 45 The Bonadio Group / Pittsford, N.Y. 47 49 Whitley Penn LLP / Fort Worth, Texas 48 63 Squar Milner LLP / Newport Beach, Calif. 49 50 Frank Rimerman + Co. LLP / Palo Alto, Calif. 50 48 BPM LLP / San Francisco

MP / CEO

Howard Kies Victor Wahba Robert L. Siegfried Jr. Kevin J. Keane Christopher Geier Ed Kearney Anthony Frabotta Michael J. Novogradac Philip J. Holthouse Mary Elliott Harry Moehringer John J. Mackel Antonio L. Argiz Mark G. Bosswick Richard E. Davis Randall Rupp John F. Herber Jr. Jeff Drummonds Frank A. Schettino Fred Berk / Harriet Greenberg Thomas Bonadio Larry G. Autrey Stephen P. Milner Brian Kreischer Jim Wallace

OFFICES FYE

15

4/18

11

8/17

18

12/17

9

12/17

19

12/17

5

12/17

17

12/17

27

12/17

11

12/17

16

12/17

9

12/17

9

5/18

10

12/17

2

12/17

8

6/18

17

12/17

7

5/18

3

5/18

1

9/17

8

12/17

12

4/18

5

12/17

5

12/17

4

12/17

8

10/17

NET REVENUE

$194,689,105 $189,000,000 $176,960,500 $160,000,000 $152,109,645 $150,000,000 $140,839,000 $136,656,947 $135,899,480 $133,331,725 $131,413,000 $127,105,963 $124,300,000 $121,054,000 $119,022,704 $116,000,000 $110,870,000 $104,282,351 $104,000,000 $101,489,531 $97,915,323 $97,565,156 $91,846,780 $90,262,281 $89,589,142

% CHG.

12.0 1.1 30.5 6.0 3.3 25.0 11.0 10.3 5.9 3.0 1.5 9.7 10.7 8.0 7.4 WND WND 11.5 1.0 8.0 6.2 8.8 1.0 8.6 3.5

Key: 2 UHY Advisors Inc. and UHY LLP are affiliated through an alternative practice structure. Firm operates on a 6/30 FYE. The revenue figure provided for rankings reflect a 4/18 FYE to meet IPA's survey deadline. WND = Would Not Disclose.

Reprint information: editor@ Source and Copyright ?2018 The Platt Group / INSIDE Public Accounting /

IT IS A VIOLATION OF FEDERAL COPYRIGHT LAW TO REPRODUCE ALL OR PART OF THIS PUBLICATION WITHOUT CONSENT. COPYRIGHT ?2018 THE PLATT GROUP/INSIDE PUBLIC ACCOUNTING.

AUGUST 2018

INSIDE PUBLIC ACCOUNTING / 4

2018 INSIDE PUBLIC ACCOUNTING 100 FIRMS

'18 '17 FIRM / HEADQUARTERS

51 55 Aprio LLP / Atlanta 52 61 Cohen & Company / Cleveland 53 57 Frazier & Deeter LLC / Atlanta 54 56 Schneider Downs & Co. Inc. / Pittsburgh 55 51 HORNE LLP / Ridgeland, Miss. 56 68 Prager Metis CPAs LLC / New York 57 52 Schenck SC / Appleton, Wis. 58 69 Hill Barth & King LLC / Canfield, Ohio 59 54 Blum Shapiro & Company PC / West Hartford, Conn. 60 59 Katz Sapper & Miller / Indianapolis 61 53 Blue & Co. LLC / Carmel, Ind. 62 58 Doeren Mayhew / Troy, Mich. 63 60 Honkamp Krueger & Co. PC / Dubuque, Iowa 64 64 Kaufman Rossin / Miami 65 65 K?Coe Isom LLP / Salina, Kan. 66 62 Clark Schaefer Hackett & Co. / Cincinnati 67 66 RKL LLP / Lancaster, Pa. 68 70 Grassi & Co. / New York 69 77 Berkowitz Pollack Brant / Miami 70 76 SVA Certified Public Accountants SC / Madison, Wis. 71 84 Raich Ende Malter & Co. LLP / New York 72 72 BerryDunn / Portland, Maine 73 83 Bennett Thrasher LLP / Atlanta 74 71 Postlethwaite & Netterville APAC / Baton Rouge, La. 75 73 Aronson LLC / Rockville, Md.

MP / CEO

Richard Kopelman Randall Myeroff Seth McDaniel Timothy Hammer / Steven Thompson Joey D. Havens Glenn Friedman / David Neste Daniel Young Chris Allegretti Joseph A. Kask David Resnick Brad Shaw Mark A. Crawford Gregory C. Burbach Blain L. Heckaman Jeff Wald Kerry Roe Edward W. Monborne Louis C. Grassi Joseph Saka Carl E. Schultz Ellis Ende John M. Chandler Jeffrey A. Eischeid William E. Balhoff Larry A. Davis

OFFICES FYE

3

12/17

12

1/18

5

12/17

2

6/18

14

12/17

12

12/17

10

9/17

14

8/17

6

12/17

3

12/17

13

12/17

6

9/17

6

12/17

4

5/18

22

3/18

6

6/18

10

12/17

5

12/17

5

12/17

5

5/17

3

12/17

6

6/17

1

6/18

9

4/18

1

12/17

NET REVENUE

$85,135,000 $83,917,619 $83,620,000 $83,232,750 $82,515,645 $82,500,000 $80,301,787 $80,000,000 $79,454,456 $79,342,700 $78,767,716 $72,553,841 $71,899,147 $70,103,200 $68,200,888 $68,034,838 $67,927,108 $60,810,239 $57,909,515 $56,845,047 $56,738,758 $55,709,911 $55,637,807 $55,557,860 $55,152,000

Key: Firm operates on a 6/30 FYE. The revenue figure provided for rankings reflect a 5/18 FYE to meet IPA's survey deadline.

Reprint information: editor@ Source and Copyright ?2018 The Platt Group / INSIDE Public Accounting /

% CHG.

8.0 16.1 13.0 9.5 1.9 4.5 -0.3 6.3 -4.6 9.7 0.6 -3.8 4.9 8.4 3.0 2.4 10.4 2.0 12.7 10.6 20.4 -3.0 11.8 -4.7 2.0

IT IS A VIOLATION OF FEDERAL COPYRIGHT LAW TO REPRODUCE ALL OR PART OF THIS PUBLICATION WITHOUT CONSENT. COPYRIGHT ?2018 THE PLATT GROUP/INSIDE PUBLIC ACCOUNTING.

AUGUST 2018

INSIDE PUBLIC ACCOUNTING / 5

2018 INSIDE PUBLIC ACCOUNTING 100 FIRMS

'18 '17 FIRM / HEADQUARTERS

76 78 Seiler LLP / Redwood City, Calif. 77 75 Montgomery Coscia Greilich LLP / Plano, Texas 78 79 MCM CPAs & Advisors LLP3 / Louisville, Ky. 79 74 Skoda Minotti / Cleveland 80 90 Macias Gini & O'Connell LLP / Los Angeles 81 82 SC&H Group / Sparks, Md. 82 88 SingerLewak / Los Angeles 83 86 Mauldin & Jenkins LLC / Atlanta 84 80 Raffa PC / Washington, D.C. 85 85 Aldrich CPAs and Advisors LLP / Salem, Ore. 86 NR Schellman & Company LLC / Tampa, Fla. 87 89 Kahn Litwin Renza & Co. Ltd. / Providence, R.I. 88 91 Brown Smith Wallace LLP / Creve Coeur, Mo. 89 87 Freed Maxick CPAs PC / Buffalo, N.Y. 90 94 PYA / Knoxville, Tenn. 91 92 Baker Newman Noyes / Portland, Maine 92 105 Lutz / Omaha, Neb. 93 93 Kemper CPA Group LLP / Evansville, Ind. 94 95 Wolf & Company PC / Boston 95 99 Brown Edwards & Company LLP / Roanoke, Va. 96 96 Margolin Winer & Evens LLP / Garden City, N.Y. 97 97 Rea & Associates Inc. / New Philadelphia, Ohio 98 98 PBMares / Newport News, Va. 99 102 Clark Nuber PS / Bellevue, Wash. 100 103 Gursey | Schneider LLP / Los Angeles

MP / CEO

George Marinos Gary W. Boyd Diane Medley Gregory J. Skoda Kevin J. O'Connell Ronald M. Causey Jim Pitrat Donald L. Luker Thomas J. Raffa Martin Moll Chris Schellman Alan H. Litwin Anthony J. Caleca Henry Koziol Edward V. Pershing Carl Chatto Mark Duren John A. Rubenacker Mark A. O'Connell Jason A. Hartman Craig Savell

Don McIntosh Alan S. Witt Robert A. Wheeler Stephan H. Wasserman

OFFICES FYE

2

12/17

3

12/17

7

12/17

4

12/17

11

12/17

3

12/17

10

10/17

6

5/18

2

12/17

7

12/17

1

12/17

5

12/17

3

12/17

4

4/18

5

12/17

4

12/17

4

4/18

27

4/18

4

9/17

9

5/18

2

12/17

12

10/17

9

12/17

1

12/17

6

12/17

Key: 3Firm changed name from Mountjoy Chilton Medley. Reprint information: editor@

Source and Copyright ?2018 The Platt Group / INSIDE Public Accounting /

NET REVENUE

$54,412,887 $54,025,091 $53,956,714 $53,657,000 $53,600,000 $53,585,800 $53,448,104 $50,571,807 $49,129,523 $49,099,622 $48,711,432 $46,812,367 $46,301,000 $45,891,606 $45,170,744 $44,407,701 $44,006,477 $43,726,036 $43,169,133 $42,536,932 $41,300,000 $40,862,806 $40,719,148 $38,639,404 $37,911,300

% CHG.

6.6 4.5 0.6 3.4 10.2 12.5 12.3 3.3 1.4 4.2 28.1 6.0 7.2 0.6 8.5 4.3 5.7 3.7 3.9 5.6 0.5 -0.8 8.5 6.9 4.9

IT IS A VIOLATION OF FEDERAL COPYRIGHT LAW TO REPRODUCE ALL OR PART OF THIS PUBLICATION WITHOUT CONSENT. COPYRIGHT ?2018 THE PLATT GROUP/INSIDE PUBLIC ACCOUNTING.

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