Revenue at accounting firms increased 3.8 percent in 2011, a significant improvement from the 1.7 percent increase in 2010, according to Rosenberg Associates’ annual MAP survey.

When the impact of mergers is removed, the growth rate was only 2.7 percent. Revenues were up for firms in all size ranges, though firms with annual fees in excess of $20 million experienced a higher growth rate of 6.5 percent than smaller firms.

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