Each year, we present a selection of "Firms to Watch" that aren't quite large enough for the Top 100, but that have shown such strong growth that they can be considered candidates for future editions of the list. Two factors have caused us to alter the format and contents of our watch list this year.

The first is negative - literally. So many firms reported shrinking revenues that we couldn't create a list based solely on growth rates. The other, more positive factor, is the addition to the Top 100 report this year of our Regional Leader rankings - in themselves, a form of watch list for future Top 100 Firms, as well as a demonstration of the strength and diversity of accounting firms across the country.

Our new Firms to Watch list, therefore, includes both firms within striking distance of this year's Top 100 revenue threshold of $31.8 million, and a number of up-and-coming firms that look likely to become Regional Leaders in the future. We hope to expand the Regional Leaders lists next year, so if you think your firm should be considered, let us know at AcToday@SourceMedia.com.

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