Small firms (15-24 employees)
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Rank Firm Headquarters No. of employees New hires in last year Turnover (%) % of internal promotion Avg. hours of orientation Training hours per emp. Chief executive
1 Mark Bailey & Co. Reno, Nev. 15 3 0.00 40.00 8 80 Mark Bailey
2 Johnson Jacobson Wilcox Las Vegas 24 6 1.00 18.00 70 80 Gary Johnson
3 Swindoll, Janzen, Hawk & Loyd McPherson, Kan. 21 1 5.00 1.00 20 60 Kyle Hawk
4 WhippleWood CPAs Littleton, Colo. 19 5 0.00 21.00 16 40 Richard Whipple
5 Pittman & Brooks Portland, Ore. 19 3 NA 40.00 120 50 Randa Brooks
6 Kreinces Rollins & Shanker Rochelle Park, N.J. 17 2 0.00 7.00 24 40 Brad Kreinces
7 Armao, Costa & Ricciardi CPAs Garden City, N.Y. 24 6 0.00 25.00 16 40 Salvatore Armao
8 Bartolomei Pucciarelli Lawrenceville, N.J. 18 2 0.00 5.00 25 45 James Bartolomei
9 Soukup, Bush & Associates CPAs Fort Collins, Colo. 17 2 5.00 0.00 80 80 Mark Soukup
10 E. Cohen and Co. CPAs Rockville, Md. 22 7 1.00 2.00 16 40 Eric Cohen
11 Rosenberg, Smith, Cooney & Migliore Bensalem, Pa. 17 5 5.00 0.00 NA 10 Sam Rosenberg
12 Onisko & Scholz CPAs Long Beach, Calif. 18 3 1.00 2.00 24 60 Paul Scholz
13 GBH CPAs Houston 18 6 0.00 14.00 40 60 David Grossman
14 ThomasYork San Ramon, Calif. 15 2 0.00 20.00 4 40 Glen Thomas
15 LMGW CPAs Saratoga, Calif. 18 4 2.00 0.00 4 48 Keith Plottel
16 Layton Layton & Tobler Las Vegas 18 2 5.56 0.00 24 50 Donald Layton
17 Dunton & Associates Springfield, Mo. 20 4 14.00 18.00 24 40 William Dunton
18 Baldwin & Associates Richmond, Ky. 20 3 0.00 50.00 30 70 G. Alan Long
19 Rushton & Co. Gainesville, Ga. 24 5 3.70 15.00 8 70 Barclay Rushton
20 Cowan Bolduc Doherty North Andover, Mass. 15 2 6.25 13.00 120 60 Stephen Doherty
Midsized firms (25-249 employees)
Rank Firm Headquarters No. of employees New hires in last year Turnover (%) % of internal promotion Avg. hours of orientation Training hours per emp. Chief executive
1 Braver Schimler Pierce Jenkins Atlanta 39 2 0.00 47.00 16 40 Christine Pierce
2 Porter Keadle Moore Atlanta 87 20 8.50 20.00 20 50 H. Phillip Moore Jr.
3 BeachFleischman Tucson, Ariz. 91 16 8.50 20.00 80 40 Bruce Beach
4 Wall, Einhorn & Chernitzer Norfolk, Va. 83 24 15.00 14.00 72 60 Martin Einhorn
5 Sisterson & Co. Pittsburgh 89 23 12.00 11.00 32 80 William Troup
6 Kaufman, Rossin & Co. Miami 237 11 5.00 8.00 16 52 James Kaufman
7 Berlin, Ramos & Co. Rockville, Md. 46 3 6.00 3.00 8 50 R. Bruce Buchanan
8 Martin Starnes & Associates CPAs Hickory, N.C. 41 8 4.00 5.00 3 80 Victoria Martin
9 Lanigan, Ryan, Malcolm & Doyle Gaithersburg, Md. 32 3 2.90 14.00 24 45 Francis Lanigan Jr.
10 Hertzbach & Co. Owings Mills, Md. 96 11 8.00 9.00 50 40 Mgmt. committee
11 Boyer & Ritter CPAs Camp Hill, Pa. 81 10 2.00 9.00 40 60 Robert Murphy
12 Biscotti, Toback & Co. CPAs Garden City, N.Y. 36 5 0.00 25.00 24 40 Louis Biscotti
13 KraftCPAs Nashville, Tenn. 122 27 9.00 8.00 40 55 Vic Alexander
14 Petrinovich Pugh & Co. San Jose, Calif. 45 4 5.00 9.00 4 60 Marc Parkinson
15 Wilkin & Guttenplan East Brunswick, N.J. 61 5 1.00 17.00 40 60 Edward Guttenplan
16 The Whitlock Co. Springfield, Mo. 32 1 0.00 0.00 20 80 David Myers
17 Berntson Porter & Co. Bellevue, Wash. 68 16 4.40 15.00 32 50 Robert Berntson
18 Barfield, Murphy, Shank & Smith Birmingham, Ala. 97 5 3.00 14.00 32 30 Don Murphy
19 RINA Accountancy Corp. Walnut Creek, Calif. 78 1 6.00 19.00 7 90 Ed Fahey
20 Wessel & Co. Johnstown, Pa. 37 5 3.00 25.00 40 40 Robert Eyer
21Windes & McClaughry Accountancy Corp. Long Beach, Calif. 139 27 8.00 4.00 40 50 John Di Carlo
22 Coulter & Justus Knoxville, Tenn. 65 8 3.00 11.00 3 45 Sam Coulter






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