Aldrich

Headquarters: Salem, Ore.
Chief executive: Martin Moll
Year end: December
No. of partners / Pct. change from last year: 35 / 2.94%
Total employees / Pct. change from last year: 300 / 3.09%
Fee split: A&A -- 30%; Tax -- 34%; MAS/Consulting -- 11%; Other -- 25%
Insights: Expanded in Southern California with presence in Irvine.

Anchin

Headquarters: New York City
Chief executive: Frank Schettino
Year end: September
No. of partners / Pct. change from last year: 53 / -5.36%
Total employees / Pct. change from last year: 364 / -2.67%
Fee split: A&A -- 30%; Tax -- 54%; MAS/Consulting -- 16%; Other -- 0%
Insights: Grew number of professionals by over 19 percent.

Aprio

Headquarters: Atlanta
Chief executive: Richard Kopelman
Year end: December
No. of partners / Pct. change from last year: 61 / 15.09%
Total employees / Pct. change from last year: 459 / 8%
Fee split: A&A -- 29%; Tax -- 53%; MAS/Consulting -- 13%; Other -- 5%
Insights: In January 2018, acquired Atlanta-based RRB Business Services. In June, agreed to acquire cloud-based accounting firm HPC. In September, merged in Alpharetta, Georgia-based Magoon, Freeman, Spain & Jones. Added or enhanced services in cloud accounting, sales tax outsourcing, blockchain, data analytics, RPA and machine learning, behavioral economics, and ESOP services. In January 2019, re-elected MP. In February, relaunched HPC as Aprio Cloud.

Armanino

Headquarters: San Ramon, Calif.
Chief executive: Matt Armanino
Year end: December
No. of partners / Pct. change from last year: 109 / 36.25%
Total employees / Pct. change from last year: 1,165 / 24.6%
Fee split: A&A -- 22%; Tax -- 36%; MAS/Consulting -- 36%; Other -- 6%
Insights: In November, launched an Executive Access Program aimed at driving career advancement for women in the firm. In January 2019, installed new MP; merged in Dallas-based Fred J. Bastie & Associates. Began transitioning to more value pricing. Launched a blockchain practice, and a risk assurance and advisory services practice.

Aronson

Headquarters: Rockville, Md.
Chief executive: Larry Davis
Year end: December
No. of partners / Pct. change from last year: 31 / -8.82%
Total employees / Pct. change from last year: 256 / 1.19%
Fee split: A&A -- 37%; Tax -- 38%; MAS/Consulting -- 23%; Other -- 2%
Insights: Signed a lease on a new office. Adopted more flexible work arrangements, and continued updating the firm’s operating agreement. Other key initiatives included investment in IT infrastructure and a formal succession planning program. Saw “significant growth” in its risk advisory practice and CAS.

Baker Newman & Noyes

Headquarters: Portland, Maine
Chief executive: Dayton Benway
Year end: December
No. of partners / Pct. change from last year: 38 / -5%
Total employees / Pct. change from last year: 250 / -3.1%
Fee split: A&A -- 37%; Tax -- 52%; MAS/Consulting -- 11%; Other -- 0%
Insights: Underwent a change in management, including managing partner, COO, CFO and CIO, as part of building a new management team.

Baker Tilly

Headquarters: Chicago
Chief executive: Alan Whitman
Year end: May
No. of partners / Pct. change from last year: 282 / -3.42%
Total employees / Pct. change from last year: 2,901 / 1.93%
Fee split: A&A -- 34%; Tax -- 30%; MAS/Consulting -- 32%; Other -- 4%
Insights: In August, merged in past Top 100 Firm RGL Forensics. In October, announced that it would merge in Houston-based MiddletonRaines+Zapata. In December, refreshed its brand identity along with the other members of its international network. In January 2019, announced that it would merge in Dallas-based Top 100 Firm Montgomery Coscia Greilich in June, and also announced that it would merge in municipal advisory firms H.J. Umbaugh & Associates CPAs and Springsted Inc.

BDO USA

Headquarters: Chicago
Chief executive: Wayne Berson
Year end: June
No. of partners / Pct. change from last year: 576 / 2.31%
Total employees / Pct. change from last year: 6,592 / 2.03%
Fee split: A&A -- 49%; Tax -- 34%; MAS/Consulting -- 17%; Other -- 0%
Insights: In February 2018, merged in the consulting division of Oak Brook, Illinois-based PBC Advisors. In March, acquired Valley Forge, Pennsylvania-based Casterline Associates. In May, added in Wisconsin-based Smith & Gesteland. In July, acquired Oak Brook-based SWC Technology Partners. In January 2019, acquired Atlanta-based Global Trade Strategies Inc. and New York-based crisis management and business continuity consultant Lootok.

Bennett Thrasher

Headquarters: Atlanta
Chief executive: Jeff Eischeid
Year end: June
No. of partners / Pct. change from last year: 38 / 5.56%
Total employees / Pct. change from last year: 296 / 10.45%
Fee split: A&A -- 27%; Tax -- 59%; MAS/Consulting -- 5%; Other -- 9%
Insights: Added business transformation services line. Grew total staff by over 10 percent. Named a 2018 Accounting Today Best Firm to Work For.

Berdon

Headquarters: New York City
Chief executives: Mark Bosswick and Stu Kotler
Year end: December
No. of partners / Pct. change from last year: 43 / NC%
Total employees / Pct. change from last year: 453 / 2.49%
Fee split: A&A -- 33%; Tax -- 43%; MAS/Consulting -- 24%; Other -- 0%
Insights: Launched a technology consulting services offering. Launched a formal diversity and inclusion initiative. Implemented a renewed and updated work-life integration and wellness initiative.

BerganKDV

Headquarters: St. Cloud, Minn.
Chief executive: Dave Hinnenkamp
Year end: June
No. of partners / Pct. change from last year: 52 / 26.83%
Total employees / Pct. change from last year: 399 / 31.68%
Fee split: A&A -- 18%; Tax -- 41%; MAS/Consulting -- 12%; Other -- 29%
Insights: In May 2018, merged in Minneapolis-based business turnaround firm Alliance Management. In July, installed new CEO. In October, merged in Nebraska and Missouri’s HSMC Orizon.

Berkowitz Pollack Brant

Headquarters: Miami
Chief executive: Joseph Saka
Year end: December
No. of partners / Pct. change from last year: 14 / -6.67%
Total employees / Pct. change from last year: 260 / 4%
Fee split: A&A -- 15%; Tax -- 48%; MAS/Consulting -- 7%; Other -- 30%
Insights: Held 26 tax reform seminars for clients, bankers and law firms. Launched a podcast.

BerryDunn

Headquarters: Portland, Maine
Chief executive: John Chandler
Year end: June
No. of partners / Pct. change from last year: 37 / NC
Total employees / Pct. change from last year: 354 / 23.78%
Fee split: A&A -- 39%; Tax -- 12%; MAS/Consulting -- 45%; Other -- 4%
Insights: Grew revenue by more than 26 percent, and grew overall staff by more than 23 percent.

BKD

Headquarters: Springfield, Mo.
Chief executive: Theodore Dickman
Year end: May
No. of partners / Pct. change from last year: 279 / 2.57%
Total employees / Pct. change from last year: 2,611 / -0.76%
Fee split: A&A -- 49%; Tax -- 30%; MAS/Consulting -- 21%; Other -- 0%
Insights: In January 2018, acquired financial institution practice of Houston-based Harper & Pearson Co. In May, acquired a portion of Grant Thornton’s Wichita, Kansas, audit and tax practices, and also merged in Fort Worth, Texas-based Rylander, Clay & Opitz. In July, merged in New York-based Loeb & Troper. Unveiled first-ever BKD quality report and BKD integrated report. Developed an innovation kickstarter program and created an Innovation Project Management Office.

Blue & Co.

Headquarters: Carmel, Ind.
Chief executive: Brad Shaw
Year end: December
No. of partners / Pct. change from last year: 50 / -1.96%
Total employees / Pct. change from last year: 465 / 1.09%
Fee split: A&A -- 28%; Tax -- 26%; MAS/Consulting -- 42%; Other -- 4%
Insights: In January 2019, merged in Worthington, Ohio-based Professional Practice Management Inc. Developed and launched an updated vision plan for the next three years.

BlumShapiro

Headquarters: West Hartford, Conn.
Chief executive: Joseph Kask
Year end: December
No. of partners / Pct. change from last year: 62 / -4.62%
Total employees / Pct. change from last year: 445 / -2.41%
Fee split: A&A -- 54%; Tax -- 32%; MAS/Consulting -- 2%; Other -- 12%
Insights: In February 2018, consulting group partnered with Hypefish to offer clients AI and bot technology to automate the collection of profile information.

The Bonadio Group

Headquarters: Pittsford, N.Y.
Chief executive: Thomas Bonadio
Year end: April
No. of partners / Pct. change from last year: 93 / 5.68%
Total employees / Pct. change from last year: 750 / 3.31%
Fee split: A&A -- 44%; Tax -- 28%; MAS/Consulting -- 11%; Other -- 17%
Insights: Marked its 40th anniversary. In September 2018, opened an office in Dallas. Purchased health care clients with projected revenue of $6 million. Merged in a three-person practice in the Buffalo, N.Y., area.

BPM

Headquarters: San Francisco
Chief executive: Jim Wallace
Year end: October
No. of partners / Pct. change from last year: 45 / 9.76%
Total employees / Pct. change from last year: 457 / 5.54%
Fee split: A&A -- 37%; Tax -- 47%; MAS/Consulting -- 16%; Other -- 0%
Insights: In September, added Santa Ana, California-based Kramer & Olsen Accountancy Corp. In December, added the human resources consulting practice of Options4Growth. In January 2019, merged in Stockton, California-based Croce & Co. Launched a core leadership training initiative. Continued to enhance advisory service offerings, and expanded outsourced service offerings.

Brown, Edwards & Co.

Headquarters: Roanoke, Va.
Chief executive: Jason Hartman
Year end: May
No. of partners / Pct. change from last year: 43 / 13.16%
Total employees / Pct. change from last year: 338 / 6.62%
Fee split: A&A -- 50%; Tax -- 38%; MAS/Consulting -- 6%; Other -- 6%
Insights: New to the Top 100 Firms list. In January 2018, merged in Charleston, West Virginia-based Gibbons & Kawash. In November, merged in Newport News, Virginia, office of Dixon Hughes Goodman. In December, merged in Harrisonburg, Virginia-based Yancey & Bowman. Cybersecurity niche “really took off,” and saw success with K-12 program.

Brown Smith Wallace

Headquarters: St. Louis
Chief executive: Anthony Caleca
Year end: December
No. of partners / Pct. change from last year: 29 / 3.57%
Total employees / Pct. change from last year: 332 / 8.85%
Fee split: A&A -- 32%; Tax -- 34%; MAS/Consulting -- 19%; Other -- 15%
Insights: Implemented three-year career and personal growth program, including career roadmaps for all employees. Launched an internal communications campaign around firm’s mission, vision and values. Increased investment in niche development, and continued to expand advisory services offerings.

Carr, Riggs & Ingram

Headquarters: Enterprise, Ala.
Chief executive: William Carr
Year end: September
No. of partners / Pct. change from last year: 296 / 12.98%
Total employees / Pct. change from last year: 1,975 / 9.06%
Fee split: A&A -- 50%; Tax -- 44%; MAS/Consulting -- 6%; Other -- 0%
Insights: In February 2018, merged in Florida-based Shinn & Co. In May, merged in Nashville, Tennessee-based Betts & Rubio. In August, merged in Houston-based Hill, Long & Co.

CBIZ/MHM

Headquarters: Cleveland
Chief executives: Chris Spurio and Andy Burczyk
Year end: December
No. of partners / Pct. change from last year: 440 / 3.77%
Total employees / Pct. change from last year: 3,876 / 1.28%
Fee split: A&A -- 29%; Tax -- 27%; MAS/Consulting -- 44%; Other -- 0%
Insights: In February 2018, acquired Denver-based Laurus Transaction Advisors. In June, partnered with Insight2Profit on performance improvement. In January 2019, acquired substantially all of the assets of Greenwood Village, Colorado-based The Wenner Group.

Cherry Bekaert

Headquarters: Richmond, Va.
Chief executive: Michelle Thompson
Year end: April
No. of partners / Pct. change from last year: 138 / 14.05%
Total employees / Pct. change from last year: 1,128 / 11.9%
Fee split: A&A -- 39%; Tax -- 41%; MAS/Consulting -- 17%; Other -- 3%
Insights: In January 2018, merged in Alpharetta, Georgia-based Windward Tax. In February, acquired Austin, Texas-based Powell, Ebert & Smolik. In May, installed its first female managing partner and CEO. In August, acquired Bethesda, Maryland-based CTS Capital Advisors. In January 2019, acquired Austin, Texas-based Flieller, Kruger & Skelton. Expanded sales & use tax practice, and cybersecurity services and tech consulting.

Citrin Cooperman & Co.

Headquarters: New York City
Chief executive: Joel Cooperman
Year end: December
No. of partners / Pct. change from last year: 220 / 5.77%
Total employees / Pct. change from last year: 1,045 / 12.37%
Fee split: A&A -- 42%; Tax -- 45%; MAS/Consulting -- 8%; Other -- 5%
Insights: In January 2018, merged in Bethesda, Maryland-based Schneider & Associates. In June, merged in Brockton, Massachusetts-based Sharkansky. In November, merged in Philadelphia-based D&H Global Tax, and New York-based Michael Hecht and his team from Hecht & Co. Added a cannabis practice. “Significantly grew” international tax and transfer pricing practice.

CLA (CliftonLarsonAllen)

Headquarters: NA
Chief executive: Denny Schleper
Year end: December
No. of partners / Pct. change from last year: 785 / 6.8%
Total employees / Pct. change from last year: 5,521 / 0.82%
Fee split: A&A -- 34%; Tax -- 34%; MAS/Consulting -- 5%; Other -- 27%
Insights: In January 2018, merged in Los Angeles-based NSBN. In May, merged in Beverly Hills, California-based Laffer & Gottlieb. In July, merged in Atlanta-based Duggan & Massey, and Charlotte, N.C.-based Darton Group Consulting. In November, merged in Plano, Texas-based MWA CPAs. In January 2019, merged in Appleton, Wisconsin-based Top 100 Firm Schenck. In February, merged in Seattle-based Watson McDonell.

Clark Nuber

Headquarters: Bellevue, Wash.
Chief executive: Robert Wheeler
Year end: December
No. of partners / Pct. change from last year: 23 / NC%
Total employees / Pct. change from last year: 203 / 0.5%
Fee split: A&A -- 51%; Tax -- 41%; MAS/Consulting -- 0%; Other -- 8%
Insights: New to the Top 100 Firms list. Grew revenue by over 10 percent. Saw strong growth in a number of practice areas, including accounting services, technology and IT services.

Clark, Schaefer, Hackett & Co.

Headquarters: Cincinnati
Chief executive: Kerry Roe
Year end: June
No. of partners / Pct. change from last year: 42 / 10.53%
Total employees / Pct. change from last year: 405 / 1.76%
Fee split: A&A -- 50%; Tax -- 40%; MAS/Consulting -- 7%; Other -- 3%
Insights: In July 2018, Clark Schaefer Consulting rebranded. In October, acquired Ohio-based workforce development firm Definity Partners.

Cohen & Co.

Headquarters: Cleveland
Chief executive: Randall Myeroff
Year end: September
No. of partners / Pct. change from last year: 69 / 16.95%
Total employees / Pct. change from last year: 556 / 29.91%
Fee split: A&A -- 44%; Tax -- 41%; MAS/Consulting -- 4%; Other -- 11%
Insights: Grew revenue by over 23 percent. In January 2019, opened expanded Chicago office.

CohnReznick

Headquarters: New York City
Chief executive: Frank Longobardi
Year end: January
No. of partners / Pct. change from last year: 258 / -4.8%
Total employees / Pct. change from last year: 2,659 / 0.45%
Fee split: A&A -- 53%; Tax -- 29%; MAS/Consulting -- 8%; Other -- 10%
Insights: In May 2018, announced a rebranding. Launched a cannabis practice. Launched CohnReznick Hong Kong Ltd., a global subsidiary. In February 2019, announced the elevation of its largest-ever class of new partners.

Crowe

Headquarters: Chicago
Chief executive: Jim Powers
Year end: December
No. of partners / Pct. change from last year: 323 / 2.87%
Total employees / Pct. change from last year: 4,510 / 11.28%
Fee split: A&A -- 32%; Tax -- 27%; MAS/Consulting -- 41%; Other -- 0%
Insights: Marked its 75th anniversary. In January 2018, merged in Atlanta-based risk consulting firm TRU8 Solutions. In February, reappointed MP, extending his term until 2021. In May, rebranded from Crowe Horwath to Crowe. In December, acquired Toledo, Ohio-based health care technology and consulting firm Asset Optimization Group. In January 2019, launched managed detection and response services as part of its cyber and digital risk services.

Deloitte

Headquarters: New York City
Chief executive: Cathy Engelbert
Year end: June
No. of partners / Pct. change from last year: 5,492 / 2.16%
Total employees / Pct. change from last year: 94,637 / 11.48%
Fee split: A&A -- 32%; Tax -- 17%; MAS/Consulting -- 51%; Other -- 0%
Insights: In January 2018, acquired the assets of holistic cloud platform developer ATADATA; and partnered with visual analytics company Tableau to create an analytics and visualization tool for tax departments. In February, launched the Deloitte Center for Technology, Media and Telecommunications. In April, announced plans to collaborate with Amazon Web Services on Internet of Things analytics solutions. In June, formed alliance with ForgeRock to help clients securely manage digital identities. In July, announced plans to collaborate with Google Cloud and SAP to help customers devise a comprehensive cloud strategy. In September, expanded its partnership with the Institutes RiskBlock Alliance, a consortium representing risk management and insurance companies.

Dixon Hughes Goodman

Headquarters: Charlotte, N.C.
Chief executive: Matt Snow
Year end: May
No. of partners / Pct. change from last year: 235 / -1.67%
Total employees / Pct. change from last year: 2,001 / 2.62%
Fee split: A&A -- 31%; Tax -- 30%; MAS/Consulting -- 39%; Other -- 0%
Insights: In November 2018, launched new employee program, including unlimited PTO for staff who have been with the firm for two years, a “Dress for Your Day” policy, and a performance management dashboard. In January 2019, acquired Fort Worth, Texas-based data analytics consulting firm JC Griffin. Saw “strong growth” in service lines emanating from private equity practice.

Doeren Mayhew

Headquarters: Troy, Mich.
Chief executive: Chad Anschuetz
Year end: September
No. of partners / Pct. change from last year: 58 / -6.45%
Total employees / Pct. change from last year: 324 / NC
Fee split: A&A -- 46%; Tax -- 31%; MAS/Consulting -- 11%; Other -- 12%
Insights: Fastest growing specialty service — international tax; fastest growing client category — credit unions.

Eide Bailly

Headquarters: Fargo, N.D.
Chief executive: Dave Stende
Year end: April
No. of partners / Pct. change from last year: 260 / 8.33%
Total employees / Pct. change from last year: 2,044 / 11.03%
Fee split: A&A -- 40%; Tax -- 42%; MAS/Consulting -- 9%; Other -- 9%
Insights: In January 2018, merged in American Fork, Utah-based digital forensics and data recovery firm Decipher Forensics, and Denver-based Heider, Tanner & Dirks, and named its first chief innovation officer. In March, partnered with Secuvant to expand cybersecurity offerings. In April, acquired Tempe, Arizona-based NetSuite solution provider TrueCloud. In May, merged in Gooding, Idaho-based France, Basterrechea, Wagner & Bunn. In October, merged in Phoenix-based King, Tripp & Henry, and Fargo, N.D.-based Kohn & Co. In February 2019, merged in Southern California-based cloud tech firm and NetSuite partner Tactical Cloud.

EisnerAmper

Headquarters: New York City
Chief executive: Charles Weinstein
Year end: January
No. of partners / Pct. change from last year: 170 / 4.94%
Total employees / Pct. change from last year: 1,401 / 4.55%
Fee split: A&A -- 47%; Tax -- 43%; MAS/Consulting -- 10%; Other -- 0%
Insights: In March 2018, announced plans to open a London office. In April, launched EisnerAmper Singapore. In August, opened a new office in West Palm Beach, Florida, and created a cybersecurity partnership with cloud-based security software provider CloudAccess. In October, announced a partnership with risk and compliance technology company CENTRL. In December, relocated its San Francisco office, and launched its largest-ever starting class of Staff 1s.

Elliott Davis

Headquarters: Greenville, S.C.
Chief executive: Richard Davis
Year end: June
No. of partners / Pct. change from last year: 77 / -3.75%
Total employees / Pct. change from last year: 686 / -1.86%
Fee split: A&A -- 43%; Tax -- 42%; MAS/Consulting -- 15%; Other -- 0%
Insights: Expanded consulting group with an accounting systems team. Focused on “internal collaboration across functions” to improve services for current and potential clients. Increased emphasis on value billing and value pricing. Implemented a new time and billing system.

EY

Headquarters: New York City
Chief executive: Kelly Grier
Year end: June
No. of partners / Pct. change from last year: 3,500 / 6.06%
Total employees / Pct. change from last year: 45,300 / 4.38%
Fee split: A&A -- 31%; Tax -- 28%; MAS/Consulting -- 32%; Other -- 9%
Insights: In January 2018, merged in San Diego-based tax firm RPR Partners, and Portland, Oregon-based digital design firm Citizen. In July, acquired cryptocurrency technology and patents from San Francisco-based startup Elevated Consciousness. In August, announced plans to invest an extra $1 billion globally in new technology, including AI and the cloud. In October, announced plans to hire over 15,000 employees in the U.S. in 2019. In November, merged in Chicago-based digital learning firm NogginLabs. In January 2019, created an Independent Audit Quality Committee.

FGMK

Headquarters: Chicago
Chief executive: Mario Donato
Year end: December
No. of partners / Pct. change from last year: 72 / 7.46%
Total employees / Pct. change from last year: 408 / -9.73%
Fee split: A&A -- 22%; Tax -- 37%; MAS/Consulting -- 41%; Other -- 0%
Insights: Expanded in family office services, financial services, M&A, professional services, profit enhancement consulting, real estate, and its specialty tax practice.

Frank, Rimerman & Co.

Headquarters: Palo Alto, Calif.
Chief executive: Brian Kreischer
Year end: December
No. of partners / Pct. change from last year: 29 / 3.57%
Total employees / Pct. change from last year: 447 / 6.18%
Fee split: A&A -- 34%; Tax -- 60%; MAS/Consulting -- 6%; Other -- 0%
Insights: Marked its 70th anniversary. “Dramatically” strengthened international tax expertise. Continued to focus on bringing women into the leadership of the firm.

Frazier & Deeter

Headquarters: Atlanta
Chief executive: Seth McDaniel
Year end: December
No. of partners / Pct. change from last year: 46 / 9.52%
Total employees / Pct. change from last year: 318 / 7.43%
Fee split: A&A -- 35%; Tax -- 35%; MAS/Consulting -- 0%; Other -- 30%
Insights: Grew revenue by over 14 percent.

Freed Maxick

Headquarters: Buffalo, N.Y.
Chief executive: Henry Koziol
Year end: April
No. of partners / Pct. change from last year: 31 / No change
Total employees / Pct. change from last year: 293 / 1.38%
Fee split: A&A -- 35%; Tax -- 35%; MAS/Consulting -- 30%; Other -- 0%
Insights: In Fall 2018, launched DataSure24, a strategic partnership focused on cybersecurity and business continuity services. Added GDPR consulting and audit/assessment service line. Completely renovated Buffalo headquarters.

Friedman

Headquarters: New York City
Chief executive: Harriet Greenberg and Fred Berk
Year end: December
No. of partners / Pct. change from last year: 77 / 10%
Total employees / Pct. change from last year: 515 / 10.99%
Fee split: A&A -- 45%; Tax -- 45%; MAS/Consulting -- 10%; Other -- 0%
Insights: Signed lease on new headquarters in downtown Manhattan. Launched a Qualified Opportunity Zone practice.

Grant Thornton

Headquarters: Chicago
Chief executive: J. Michael McGuire
Year end: December
No. of partners / Pct. change from last year: 623 / 1.3%
Total employees / Pct. change from last year: 8,556 / 2.6%
Fee split: A&A -- 33%; Tax -- 26%; MAS/Consulting -- 41%; Other -- 0%
Insights: Created an innovation platform. In October 2018, acquired Philadelphia-based life sciences consulting firm TayganPoint Consulting. In November, extended current CEO’s term to 2021. In January 2019, created an Audit Quality Advisory Council, and launched leasing tool LeaseCom Analytics.

Grassi & Co.

Headquarters: New York City
Chief executive: Louis Grassi
Year end: December
No. of partners / Pct. change from last year: 30 / -9.09%
Total employees / Pct. change from last year: 269 / -7.24%
Fee split: A&A -- 48%; Tax -- 38%; MAS/Consulting -- 9%; Other -- 5%
Insights: Restructured its consulting group. In April 2018, launched cyber and information security services. Made a significant investment in data mining. In January 2019, added the audit nonprofit partners and staff of Lederer, Levine & Associates.

Gursey | Schneider

Headquarters: Los Angeles
Chief executive: Stephan Wasserman
Year end: November
No. of partners / Pct. change from last year: 16 / 14.29%
Total employees / Pct. change from last year: 192 / 6.67%
Fee split: A&A -- 4%; Tax -- 30%; MAS/Consulting -- 0%; Other -- 66%
Insights: New to the Top 100 Firms list. Grew revenue by almost 18 percent.

Hill, Barth & King

Headquarters: Canfield, Ohio
Chief executive: Chris Allegretti
Year end: August
No. of partners / Pct. change from last year: 83 / 15.28%
Total employees / Pct. change from last year: 484 / 9.5%
Fee split: A&A -- 14%; Tax -- 38%; MAS/Consulting -- 11%; Other -- 37%
Insights: In April 2018, partnered with K-Coe Isom, buying a minority stake in K-Coe Wealth Management. In November, merged in Clark, New Jersey-based Spire Group, and with Sarasota, Florida-based Michael J. Monahan CPA. Established a new leadership training program. Launched a CAS service line.

Holthouse, Carlin & Van Trigt

Headquarters: W. Los Angeles, Calif.
Chief executive: Philip Holthouse
Year end: December
No. of partners / Pct. change from last year: 54 / 3.85%
Total employees / Pct. change from last year: 580 / 6.03%
Fee split: A&A -- 18%; Tax -- 77%; MAS/Consulting -- 0%; Other -- 5%
Insights: Launched a valuation advisory service practice. Opened an office in Phoenix. In January 2019, merged in Los Angeles-based Dreyer, Robbins and Associates.

Honkamp Krueger & Co.

Headquarters: Dubuque, Iowa
Chief executive: Greg Burbach
Year end: December
No. of partners / Pct. change from last year: 51 / 13.33%
Total employees / Pct. change from last year: 475 / 5.56%
Fee split: A&A -- 14%; Tax -- 19%; MAS/Consulting -- 12%; Other -- 55%
Insights: In January 2018, merged in Bettendorf, Iowa-based Gabelmann & Associates. In February, merged in Des Moines, Iowa-based human capital management firm Kabel Business Services. In October, merged in Des Moines, Iowa-based Short & Co. CPA.

Horne

Headquarters: Ridgeland, Miss.
Chief executive: Joey Havens
Year end: December
No. of partners / Pct. change from last year: 39 / NC%
Total employees / Pct. change from last year: 571 / 1.78%
Fee split: A&A -- 31%; Tax -- 11%; MAS/Consulting -- 45%; Other -- 13%
Insights: Deploying new technology solutions for government services and franchise outsourcing teams. Continued focus on “Anticipatory Organization” services, and expansion of cyber services. Grew revenue by more than 10 percent.

Katz, Sapper & Miller

Headquarters: Indianapolis
Chief executive: David Resnick
Year end: December
No. of partners / Pct. change from last year: 42 / 10.53%
Total employees / Pct. change from last year: 445 / 6.21%
Fee split: A&A -- 23%; Tax -- 46%; MAS/Consulting -- 23%; Other -- 8%
Insights: Grew revenue by more than 19 percent.

Kaufman Rossin Group

Headquarters: Miami
Chief executive: Blain Heckaman
Year end: May
No. of partners / Pct. change from last year: 53 / 20.45%
Total employees / Pct. change from last year: 375 / 8.38%
Fee split: A&A -- 38%; Tax -- 36%; MAS/Consulting -- 10%; Other -- 16%
Insights: Introduced or expanded services in transformational strategy, cybersecurity, and real-time accounting. Added hires to aid service and geographic expansion into Latin America and the Caribbean. Named a 2018 Accounting Today Best Firm to Work For.

K-Coe Isom

Headquarters: Loveland, Colo.
Chief executive: Jeff Wald
Year end: March
No. of partners / Pct. change from last year: 52 / -3.7%
Total employees / Pct. change from last year: 355 / -9.67%
Fee split: A&A -- 27%; Tax -- 43%; MAS/Consulting -- 30%; Other -- 0%
Insights: In April 2018, partnered with HBKS Wealth Advisors. In November, acquired Sacramento, California-based Noell, Agnew & Morse. In December, opened an office in Indianapolis. Launched K-Coe People, a suite of culture and compliance HR services, and an advisory service for business transitions. Partnered with AgWorld to deliver a production agriculture ERP system. Sustainability practice partnered with Tennaxia for better data collection for sustainability performance metrics.

Kearney & Co.

Headquarters: Alexandria, Va.
Chief executive: Ed Kearney
Year end: December
No. of partners / Pct. change from last year: 28 / 3.7%
Total employees / Pct. change from last year: 706 / 7.13%
Fee split: A&A -- 71%; Tax -- 0%; MAS/Consulting -- 29%; Other -- 0%
Insights: Grew revenue by almost 11 percent. Named a 2018 Accounting Today Best Firm to Work For.

Kemper CPA Group

Headquarters: Evansville, Ind.
Chief executive: John Rubenacker
Year end: April
No. of partners / Pct. change from last year: 69 / -2.82%
Total employees / Pct. change from last year: 331 / 0.3%
Fee split: A&A -- 43%; Tax -- 39%; MAS/Consulting -- 18%; Other -- 0%
Insights: Marked its 60th anniversary. In February 2018, merged in Morganfield, Kentucky-based S. Martin McElroy Jr. CPA. In July, relocated office in Olney, Illnois. In November, merged in Evansville, Indiana-based Karen L. Schenk & Associates. In January 2019, Kemper Technology Consulting division merged in YG Technologies.

KLR

Headquarters: Providence, R.I.
Chief executive: Alan Litwin
Year end: December
No. of partners / Pct. change from last year: 30 / 3.45%
Total employees / Pct. change from last year: 237 / 4.41%
Fee split: A&A -- 29%; Tax -- 36%; MAS/Consulting -- 35%; Other -- 0%
Insights: Fastest growing specialty services — cybersecurity and international tax services; fastest growing client category — closely held businesses.

KPMG

Headquarters: New York City
Chief executive: Lynne Doughtie
Year end: September
No. of partners / Pct. change from last year: 2,213 / 1.61%
Total employees / Pct. change from last year: 35,736 / 2%
Fee split: A&A -- 31%; Tax -- 28%; MAS/Consulting -- 41%; Other -- 0%
Insights: In March 2018, launched two cognitive computing solutions in partnership with IBM; and partnered with Okta to strengthen client cybersecurity offerings. In June, partnered with Google on solutions for areas including cloud computing, machine learning and advanced analytics. In July, partnered with SAS on CECL transition services. In October and November, added two independent directors to its board. In December 2018, launched KPMG Spark, a tax and accounting technology service aimed at small and midsized businesses based on its acquisition of technology platform Bookly. Formed alliances and partnerships on AI-based security solutions and revenue recognition standard adoption services, among others.

LBMC

Headquarters: Brentwood, Tenn.
Chief executive: Jeff Drummonds
Year end: December
No. of partners / Pct. change from last year: 61 / 10.91%
Total employees / Pct. change from last year: 569 / 10.7%
Fee split: A&A -- 28%; Tax -- 31%; MAS/Consulting -- 19%; Other -- 22%
Insights: In July 2018, launched information security risk assessment app Ballast. Added extra office space. Reported double-digit growth rates in all service lines.

Lutz

Headquarters: Omaha, Neb.
Chief executive: Mark Duren
Year end: April
No. of partners / Pct. change from last year: 35 / 34.62%
Total employees / Pct. change from last year: 262 / 49.71%
Fee split: A&A -- 32%; Tax -- 35%; MAS/Consulting -- 9%; Other -- 24%
Insights: New to the Top 100 Firms list. In January 2018, acquired Grand Island, Nebraska-based Shonsey & Associates. Built an office in Grand Island to consolidate two local offices. Added transaction advisory services, and recruiting services for HR and administrative roles. Named a 2018 Accounting Today Best Firm to Work For.

Marcum

Headquarters: New York City
Chief executive: Jeffrey Weiner
Year end: December
No. of partners / Pct. change from last year: 239 / 13.81%
Total employees / Pct. change from last year: 1,784 / 27.16%
Fee split: A&A -- 42%; Tax -- 35%; MAS/Consulting -- 14%; Other -- 9%
Insights: In March 2018, launched RPA service; and affiliate Marcum Search acquired Los Angeles-based JHill’s Staffing Service. In May, launched a division focused on recruiting for HR. In June, merged in West Hartford, Connecticut-based Filomeno & Co. In July, merged in Houston-based GBH CPAs. In August, merged in Providence, R.I.-based Yarlas, Kaplan, Santilli, Moran. In October, announced merger with Washington, D.C.-based Top 100 Firm Raffa. In January 2019, merged in Horsham, Pennsylvania-based Silverman Kendall, and Portland, Maine-based Dawson, Smith, Purvis & Bassett.

MarksPaneth

Headquarters: New York City
Chief executive: Harry Moehringer
Year end: December
No. of partners / Pct. change from last year: 89 / -7.29%
Total employees / Pct. change from last year: 703 / 1.15%
Fee split: A&A -- 38%; Tax -- 50%; MAS/Consulting -- 4%; Other -- 8%
Insights: In January 2018, acquired New York-based Buck, Sturmer & Co. In October, launched cybersecurity services. In November, rebranded firm. Saw continued growth in real estate services, and advisory services for the legal community.

Mauldin & Jenkins

Headquarters: Atlanta
Chief executive: Donald Luker
Year end: May
No. of partners / Pct. change from last year: 52 / 18.18%
Total employees / Pct. change from last year: 317 / 12.01%
Fee split: A&A -- 63%; Tax -- 30%; MAS/Consulting -- 2%; Other -- 5%
Insights: Marked its 100th anniversary. In July 2018, merged in the governmental practice division of Savannah, Georgia-based KRT CPAs. In September, installed new managing partner.

Mazars USA

Headquarters: New York City
Chief executive: Victor Wahba
Year end: August
No. of partners / Pct. change from last year: 103 / -11.97%
Total employees / Pct. change from last year: 857 / 2.27%
Fee split: A&A -- 39%; Tax -- 36%; MAS/Consulting -- 25%; Other -- 0%
Insights: In March 2018, opened new office in Los Angeles. Continued to expand in consulting, and to invest in cybersecurity. Pursued technology upgrades and more migration to the cloud.

MBAF CPAs

Headquarters: Miami
Chief executive: Antonio Argiz
Year end: June
No. of partners / Pct. change from last year: 77 / 2.67%
Total employees / Pct. change from last year: 618 / 5.64%
Fee split: A&A -- 34%; Tax -- 44%; MAS/Consulting -- 16%; Other -- 6%
Insights: Created and staffed a manager position dedicated to innovation. Named a 2018 Accounting Today Best Firm to Work For.

MCM CPAs

Headquarters: Louisville, Ky.
Chief executive: Diane Medley
Year end: December
No. of partners / Pct. change from last year: 50 / 11.11%
Total employees / Pct. change from last year: 384 / 8.17%
Fee split: A&A -- 39%; Tax -- 41%; MAS/Consulting -- 6%; Other -- 14%
Insights: In October 2018, added Kramer Consulting Inc. to form MCM Kramer Technology Solutions.

MGO

Headquarters: Los Angeles
Chief executive: Kevin O’Connell
Year end: December
No. of partners / Pct. change from last year: 34 / 9.68%
Total employees / Pct. change from last year: 351 / 22.3%
Fee split: A&A -- 50%; Tax -- 13%; MAS/Consulting -- 9%; Other -- 28%
Insights: Opened its first office in New York City, and an office in Silicon Valley. Grew its cannabis practice “significantly” to over 500 clients. Launched specialized international practices MGO China and MGO Latino.

Miller Kaplan Arase

Headquarters: North Hollywood, Calif.
Chief executive: Douglas Waite
Year end: February
No. of partners / Pct. change from last year: 28 / 7.69%
Total employees / Pct. change from last year: 222 / 8.29%
Fee split: A&A -- 55%; Tax -- 21%; MAS/Consulting -- 21%; Other -- 3%
Insights: Planning to incorporate several client-facing changes and updates in 2019.

Montgomery Coscia Greilich

Headquarters: Plano, Texas
Chief executive: Gary Boyd
Year end: December
No. of partners / Pct. change from last year: 29 / 7.41%
Total employees / Pct. change from last year: 290 / 2.11%
Fee split: A&A -- 29%; Tax -- 39%; MAS/Consulting -- 27%; Other -- 5%
Insights: Due to be merged into Baker Tilly in June 2019. Grew revenue by almost 12 percent.

Moss Adams

Headquarters: Seattle
Chief executive: Chris Schmidt
Year end: December
No. of partners / Pct. change from last year: 341 / 6.56%
Total employees / Pct. change from last year: 3,076 / 6.95%
Fee split: A&A -- 42%; Tax -- 37%; MAS/Consulting -- 21%; Other -- 0%
Insights: In March 2018, acquired Washington State-based Transacction Partners. In September, merged in San Francisco-based cyber risk management firm AsTech Consulting. In October, merged in Albuquerque, New Mexico-based BPW&C. In November, merged in Fresno, California-based Baker Peterson Franklin. Grew revenue by almost 20 percent.

NKSFB

Headquarters: Los Angeles
Chief executive: Mickey Segal
Year end: December
No. of partners / Pct. change from last year: 31 / 14.81%
Total employees / Pct. change from last year: 315 / 4.65%
Fee split: A&A -- 14%; Tax -- 10%; MAS/Consulting -- 0%; Other -- 76%
Insights: In March 2018, merged with GSO Business Management. In April, Nigro Karlin Segal Feldstein & Bolno LLC was acquired by Focus Financial Partners, becoming NKSFB LLC; accounting services are performed by a separate entity, Nigro Karlin Segal & Feldstein LLP. At the end of 2018, merged in Encino, California-based David Weise & Associates.

Novogradac & Co.

Headquarters: San Francisco
Chief executive: Michael Novogradac
Year end: December
No. of partners / Pct. change from last year: 58 / 5.45%
Total employees / Pct. change from last year: 598 / 3.82%
Fee split: A&A -- 61%; Tax -- 22%; MAS/Consulting -- 7%; Other -- 10%
Insights: In February 2018, created an Opportunity Zone resource center, and announced an Opportunity Zone conference.

PBMares

Headquarters: Newport News, Va.
Chief executive: Alan Witt
Year end: December
No. of partners / Pct. change from last year: 40 / 5.26%
Total employees / Pct. change from last year: 216 / 1.41%
Fee split: A&A -- 27%; Tax -- 42%; MAS/Consulting -- 12%; Other -- 19%
Insights: In November 2018, merged in Rockville, Maryland-based Santos Postal.

PKF O’Connor Davies

Headquarters: New York City
Chief executive: Kevin Keane
Year end: December
No. of partners / Pct. change from last year: 153 / 4.79%
Total employees / Pct. change from last year: 908 / 5.83%
Fee split: A&A -- 51%; Tax -- 29%; MAS/Consulting -- 16%; Other -- 4%
Insights: Invested in technical solutions; saw “significant growth” in several key market segments thanks to strategic investment in lateral hires. Built out service offerings in cybersecurity, international tax and construction. Established a Governance Committee. In December 2018, merged in Chestnut Ridge, N.Y.-based GKG CPAs. In February 2019, merged in Providence, R.I.-based Batchelor, Frechette, McCrory, Michael & Co.

Plante Moran

Headquarters: Southfield, Mich.
Chief executive: James Proppe
Year end: June
No. of partners / Pct. change from last year: 274 / 2.24%
Total employees / Pct. change from last year: 2,495 / 4.26%
Fee split: A&A -- 37%; Tax -- 26%; MAS/Consulting -- 36%; Other -- 1%
Insights: In October 2018, finalized merger with Denver-based Top 100 Firm EKS&H. In January 2019, acquired Birmingham, Michigan-based research firm Planning Perspectives Inc.

Postlethwaite & Netterville

Headquarters: Baton Rouge, La.
Chief executive: Dan Gardiner
Year end: April
No. of partners / Pct. change from last year: 35 / 2.94%
Total employees / Pct. change from last year: 400 / 5.26%
Fee split: A&A -- 43%; Tax -- 19%; MAS/Consulting -- 33%; Other -- 5%
Insights: In May 2018, installed new CEO and managing director.

Prager Metis CPAs

Headquarters: New York City
Chief executives: David Neste and Glenn Friedman
Year end: January
No. of partners / Pct. change from last year: 74 / NA
Total employees / Pct. change from last year: 504 / 23.83%
Fee split: A&A -- 29%; Tax -- 35%; MAS/Consulting -- 36%; Other -- 0%
Insights: In January 2018, merged in Woodland Hills, California-based Geibelson, Young & Co. In August, opened an office in Hackensack, N.J.; launched a public companies practice; merged in U.K.-based Ling Phipps. In October, merged in Syosset, N.Y.-based S.A. Koenig & Associates CPAs, and Hackensack, N.J.-based Paritz & Co. In November, merged in New Jersey-based E. Martin Davidoff & Associates, and launched a tax controversy practice. Launched a new affiliate, PM Human Capital Solutions. In February 2019, announced merger with New Jersey-based Beck, Villata & Co.

PwC

Headquarters: New York City
Chief executive: Tim Ryan
Year end: June
No. of partners / Pct. change from last year: 3,500 / 5.2%
Total employees / Pct. change from last year: 57,000 / NA
Fee split: A&A -- 36%; Tax -- 28%; MAS/Consulting -- 36%; Other -- 0%
Insights: In January 2018, partnered with software developer Accruent to address lease accounting issues. In February, introduced a workforce engagement app as part of a broader initiative to build a digital culture. In April, announced a number of new employee benefits, including $45 million in wellness bonuses; allied with expense solutions provider Chrome River on reimbursement compliance. Launched program to train staff on cutting-edge tech. In September, allied with Kofax on automation solutions. In October, partnered with lending platform Cred on awareness around cryptocurrencies; partnered with OneStream Software on corporate performance management.

Note: Staff and fee split numbers updated May 14, 2019.

PYA

Headquarters: Knoxville, Tenn.
Chief executive: Edward Pershing
Year end: December
No. of partners / Pct. change from last year: 36 / 2.86%
Total employees / Pct. change from last year: 229 / 1.33%
Fee split: A&A -- 12%; Tax -- 19%; MAS/Consulting -- 69%; Other -- 0%
Insights: In November 2018, relocated and expanded office in Tampa, Florida.

Raich Ende Malter & Co.

Headquarters: New York City
Chief executive: Ellis Ende
Year end: December
No. of partners / Pct. change from last year: 38 / -11.63%
Total employees / Pct. change from last year: 229 / 7.51%
Fee split: A&A -- 40%; Tax -- 60%; MAS/Consulting -- 0%; Other -- 0%
Insights: In April, launched REM ThinkLab, a thought leadership initiative around blockchain accounting. Grew total staff by over 7 percent.

Rea & Associates

Headquarters: New Philadelphia, Ohio
Chief executive: Don McIntosh
Year end: October
No. of partners / Pct. change from last year: 53 / 29.27%
Total employees / Pct. change from last year: 301 / 16.22%
Fee split: A&A -- 42%; Tax -- 34%; MAS/Consulting -- 14%; Other -- 10%
Insights: Grew revenue by more than 23 percent. In February 2019, announced plans to merge in Cambridge, Ohio-based Tucker & Tucker in May.

Rehmann

Headquarters: Troy, Mich.
Chief executive: Randy Rupp
Year end: December
No. of partners / Pct. change from last year: 164 / 7.19%
Total employees / Pct. change from last year: 856 / 1.42%
Fee split: A&A -- 33%; Tax -- 35%; MAS/Consulting -- 14%; Other -- 18%
Insights: In January 2018, merged in Florida-based Wiebel, Hennels & Carufe, and Jana Knudson of Lutz & Knudson, and also merged in Lansing, Michigan-based Godfrey Wise Berg CPAs. In March, merged in Grandville, Michigan-based managed IT services provider Trivalent Group. In December, merged in Jupiter, Florida-based Lamn, Krielow, Dytrych & Co.

RKL

Headquarters: NA
Chief executive: Edward Monborne
Year end: December
No. of partners / Pct. change from last year: 49 / 16.67%
Total employees / Pct. change from last year: 447 / 22.8%
Fee split: A&A -- 31%; Tax -- 26%; MAS/Consulting -- 10%; Other -- 33%
Insights: In January 2018, merged in Mechanicsburg, Pennsylvania-based Padden, Guerrini & Associates; and RKL eSolutions merged in Simi Valley, California-based Arxis Technology. In June, opened a new location in Exton, Pennsylvania. Firm no longer has an official headquarters.

RSM US

Headquarters: Chicago
Chief executive: Joe Adams
Year end: April
No. of partners / Pct. change from last year: 825 / 3.25%
Total employees / Pct. change from last year: 9,670 / 1.15%
Fee split: A&A -- 37%; Tax -- 36%; MAS/Consulting -- 26%; Other -- 1%
Insights: In January 2018, acquired Cleveland-based security consulting firm SecureState. In April, acquired Bellevue, Washington-based Explore Consulting, and partnered with startup accelerator Plug and Play. In September, launched program to give select staff in-depth education on contemporary business and tech trends. In October, launched CLEARthru, an ERP-based blockchain traceability solution. In December, launched CEO Innovation Fund to provide financing to staff-created middle-market-focused ideas.

RubinBrown

Chief executive: John Herber
Year end: May
No. of partners / Pct. change from last year: 125 / 8.7%
Total employees / Pct. change from last year: 786 / 15.76%
Fee split: A&A -- 44%; Tax -- 43%; MAS/Consulting -- 13%; Other -- 0%
Insights: In January 2018, merged in St. Louis-based Goltermann & Associates. Grew revenue by over 21 percent, and grew total staff by over 15 percent.

SC&H Group

Headquarters: Sparks, Md.
Chief executive: Ronald Causey
Year end: December
No. of partners / Pct. change from last year: 43 / -2.27%
Total employees / Pct. change from last year: 255 / -3.77%
Fee split: A&A -- 21%; Tax -- 16%; MAS/Consulting -- 63%; Other -- 0%
Insights: Saw large growth in investment banking services (M&A transactions), and growth in technology advisory and CFO advisory services. Named a 2018 Accounting Today Best Firm to Work For.

Schellman & Co.

Headquarters: Tampa, Fla.
Chief executive: Chris Schellman
Year end: December
No. of partners / Pct. change from last year: 14 / No change
Total employees / Pct. change from last year: 192 / 18.52%
Fee split: A&A -- 100%; Tax -- 0%; MAS/Consulting -- 0%; Other -- 0%
Insights: Grew revenue by over 20 percent, and total staff by over 18 percent. In May, named a new president.

Schneider Downs

Headquarters: Pittsburgh
Chief executive: Timothy Hammer and Steven Thompson
Year end: December
No. of partners / Pct. change from last year: 45 / 7.14%
Total employees / Pct. change from last year: 512 / 14.54%
Fee split: A&A -- 42%; Tax -- 34%; MAS/Consulting -- 24%; Other -- 0%
Insights: Promoted largest class of new shareholders in firm history. Named new CEO of Schneider Downs Corporate Finance. Saw “strong organic revenue growth” driven by corporate finance, wealth management and family office practices. Continued to expand technology and cybersecurity practices.

Seiler

Chief executive: George Marinos
Year end: December
No. of partners / Pct. change from last year: 20 / 11.11%
Total employees / Pct. change from last year: 232 / 11.54%
Fee split: A&A -- NA%; Tax -- NA%; MAS/Consulting -- NA; Other -- NA
Insights: In May, opened a new office in San Jose, California.

Sikich

Headquarters: Chicago
Chief executive: Christopher Geier
Year end: December
No. of partners / Pct. change from last year: 92 / -10.68%
Total employees / Pct. change from last year: 786 / -2.36%
Fee split: A&A -- 27%; Tax -- 14%; MAS/Consulting -- 56%; Other -- 3%
Insights: In December 2018, acquired Boston-based HR consulting firm Executive Alliance. In January 2019, acquired Darien, Illinois-based Knutte & Associates.

SingerLewak

Headquarters: Los Angeles
Chief executive: Jim Pitrat
Year end: October
No. of partners / Pct. change from last year: 43 / 2.38%
Total employees / Pct. change from last year: 305 / 10.51%
Fee split: A&A -- 40%; Tax -- 41%; MAS/Consulting -- 7%; Other -- 12%
Insights: Merged in Torrance, California-based Kakimoto & Nagashima. Expanded valuation group to add a specialization in the cannabis industry. Planning expansion to Denver in March 2019.

Skoda Minotti

Headquarters: Cleveland
Chief executive: Gregory Skoda
Year end: December
No. of partners / Pct. change from last year: 41 / 7.89%
Total employees / Pct. change from last year: 288 / -1.03%
Fee split: A&A -- 31%; Tax -- 25%; MAS/Consulting -- 6%; Other -- 38%
Insights: Rolled out a trusted business advisor program to develop staff and serve clients better. Began accepting certain cryptocurrencies for client service payments. Named a 2018 Accounting Today Best Firm to Work For.

Squar Milner

Headquarters: Irvine, Calif.
Chief executive: Stephen Milner
Year end: December
No. of partners / Pct. change from last year: 65 / 20.37%
Total employees / Pct. change from last year: 652 / 38.43%
Fee split: A&A -- 34%; Tax -- 54%; MAS/Consulting -- 12%; Other -- 0%
Insights: In November 2018, merged in Newport Beach, California-based Boas & Boas. In January 2019, merged in San Francisco-based Louie & Wong.

SVA CPAs

Headquarters: Madison, Wis.
Chief executive: Carl Schultz
Year end: May
No. of partners / Pct. change from last year: 43 / 2.38%
Total employees / Pct. change from last year: 285 / 2.15%
Fee split: A&A -- 15%; Tax -- 19%; MAS/Consulting -- 12%; Other -- 54%
Insights: Grew revenue by over 15 percent. Added new services lines around exit planning and life sciences. Planning leadership transitions in 2019.

UHY Advisors Inc.

Headquarters: Chicago
Chief executive: Anthony Frabotta
Year end: December
No. of partners / Pct. change from last year: 84 / 27.27%
Total employees / Pct. change from last year: 740 / 13.5%
Fee split: A&A -- 33%; Tax -- 47%; MAS/Consulting -- 20%; Other -- 0%
Insights: In January 2018, acquired Raleigh, N.C.-based finance and accounting software implementer Bright Point Consulting. In May, merged in Farmington, Connecticut-based Del Conte, Hyde, Annello & Schuch. In November, acquired Saratoga Springs, N.Y.-based Flynn, Walker, Diggin CPA. In December, merged in Columbia, Maryland-based Berman Goldman & Ribakow. In January 2019, installed new CEO.

Vavrinek, Trine, Day & Co.

Headquarters: Rancho Cucamonga, Calif.
Chief executive: Kevin Pulliam
Year end: December
No. of partners / Pct. change from last year: 47 / 14.63%
Total employees / Pct. change from last year: 313 / 22.75%
Fee split: A&A -- 78%; Tax -- 18%; MAS/Consulting -- 4%; Other -- 0%
Insights: In January 2018, added Employee Benefit Plan Group of Hemming Morse; launched a cybersecurity division. In June, merged in Pasadena, California-based Martin Werbelow.

Warren Averett

Headquarters: Birmingham, Ala.
Chief executive: Mary Elliott
Year end: December
No. of partners / Pct. change from last year: 112 / 8.94%
Total employees / Pct. change from last year: 832 / -5.78%
Fee split: A&A -- 39%; Tax -- 36%; MAS/Consulting -- 4%; Other -- 21%
Insights: In September 2018, launched a solution to help manufacturing and distribution companies identify tax credits, deductions and incentives. Continued developing office in Chennai, India.

Weaver

Headquarters: Houston
Chief executive: John Mackel
Year end: May
No. of partners / Pct. change from last year: 94 / 13.25%
Total employees / Pct. change from last year: 661 / 10.35%
Fee split: A&A -- 37%; Tax -- 40%; MAS/Consulting -- 17%; Other -- 6%
Insights: In February 2018, acquired the tax practice of Houston-based Condon & Co. In June, restructured tax department. In October, “substantially” upgraded Dallas office; moved to new office space in New York City.

Whitley Penn

Headquarters: Fort Worth, Texas
Chief executive: Larry Autrey
Year end: December
No. of partners / Pct. change from last year: 56 / 12%
Total employees / Pct. change from last year: 460 / 10.58%
Fee split: A&A -- 45%; Tax -- 38%; MAS/Consulting -- 0%; Other -- 17%
Insights: In July 2018, merged in Dallas-based Dossani, Turnage & Van Hoose; relocated its headquarters to downtown Fort Worth. Added a specialty team focused on litigation and compliance in energy trading. In October, moved to a new office in Plano, Texas. Moved its Austin and Houston offices to new space.

Wipfli

Headquarters: Milwaukee
Chief executive: Rick Dreher
Year end: May
No. of partners / Pct. change from last year: 253 / 16.59%
Total employees / Pct. change from last year: 1,819 / 7.7%
Fee split: A&A -- 29%; Tax -- 32%; MAS/Consulting -- 32%; Other -- 7%
Insights: In January 2018, merged in Chicago-based Kessler Orlean Silver & Co. In February, merged in Colorado-based Bauerle & Co. In May, merged in California-based Price Waterman. In August, merged in Maine-based Macpage. In January 2019, merged in Bedford, N.H.-based Howe, Riley & Howe.

Withum

Headquarters: Princeton, N.J.
Chief executive: William Hagaman
Year end: June
No. of partners / Pct. change from last year: 133 / 17.7%
Total employees / Pct. change from last year: 1,031 / 28.07%
Fee split: A&A -- 43%; Tax -- 43%; MAS/Consulting -- 10%; Other -- 4%
Insights: In July 2018, launched cryptocurrency/blockchain services group. Grew total staff by over 28 percent, and revenue by over 17 percent.

Wolf & Co.

Headquarters: Boston
Chief executive: Mark O’Connell
Year end: September
No. of partners / Pct. change from last year: 30 / 11.11%
Total employees / Pct. change from last year: 231 / 5%
Fee split: A&A -- 38%; Tax -- 24%; MAS/Consulting -- 0%; Other -- 38%
Insights: Created a five-year strategic plan. Named a 2018 Accounting Today Best Firm to Work For.
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