Accounting Today presents its 2010 list of the Top 100 Firms.

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 TOP 100 FIRMS UPDATE

In the original print version of the 2010 Top 100 Firms report, most of the firms reported net revenues, as requested; however, three of the Big Four firms reported gross revenues. To facilitate an apples-to-apples comparison, PricewaterhouseCoopers has since provided its gross revenue for 2009: $8.221 billion, a decline of 2.6 percent from the previous year. The new figure moves it up to No. 2 on the list. It also results in a slightly different fee split: A&A - 52 percent; Tax - 32 percent; and MAS - 16 percent (its advisory services were listed in the original report under "Other.")

Separately, the Firm Highlights entry for Sikich mislocated one of its merger partners, Frederick M. Marcus. The firm was in Rockford, Ill., not Rockville.