Top 100 Firm Marcum took the top spot among large audit firms in bringing in new Securities and Exchange Commission audit clients in the fourth quarter of 2015, with with 11 new engagements and a net gain of six. (See “Q4 Client Gains & Losses.”)

Marcum’s new engagements came from a mix of previous auditors, ranging from Big Four firms down to smaller firms, and were drawn from a wide range of industries.

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