Small firms (15-24 employees)

Rank Firm Headquarters No. of employees New hires in last year Turnover (%) % of internal promotion Avg. hours of orientation Training hours per emp. Chief executive

1 Mark Bailey & Co. Reno, Nev. 15 3 0.00 40.00 8 80 Mark Bailey

2 Johnson Jacobson Wilcox Las Vegas 24 6 1.00 18.00 70 80 Gary Johnson

3 Swindoll, Janzen, Hawk & Loyd McPherson, Kan. 21 1 5.00 1.00 20 60 Kyle Hawk

4 WhippleWood CPAs Littleton, Colo. 19 5 0.00 21.00 16 40 Richard Whipple

5 Pittman & Brooks Portland, Ore. 19 3 NA 40.00 120 50 Randa Brooks

6 Kreinces Rollins & Shanker Rochelle Park, N.J. 17 2 0.00 7.00 24 40 Brad Kreinces

7 Armao, Costa & Ricciardi CPAs Garden City, N.Y. 24 6 0.00 25.00 16 40 Salvatore Armao

8 Bartolomei Pucciarelli Lawrenceville, N.J. 18 2 0.00 5.00 25 45 James Bartolomei

9 Soukup, Bush & Associates CPAs Fort Collins, Colo. 17 2 5.00 0.00 80 80 Mark Soukup

10 E. Cohen and Co. CPAs Rockville, Md. 22 7 1.00 2.00 16 40 Eric Cohen

11 Rosenberg, Smith, Cooney & Migliore Bensalem, Pa. 17 5 5.00 0.00 NA 10 Sam Rosenberg

12 Onisko & Scholz CPAs Long Beach, Calif. 18 3 1.00 2.00 24 60 Paul Scholz

13 GBH CPAs Houston 18 6 0.00 14.00 40 60 David Grossman

14 ThomasYork San Ramon, Calif. 15 2 0.00 20.00 4 40 Glen Thomas

15 LMGW CPAs Saratoga, Calif. 18 4 2.00 0.00 4 48 Keith Plottel

16 Layton Layton & Tobler Las Vegas 18 2 5.56 0.00 24 50 Donald Layton

17 Dunton & Associates Springfield, Mo. 20 4 14.00 18.00 24 40 William Dunton

18 Baldwin & Associates Richmond, Ky. 20 3 0.00 50.00 30 70 G. Alan Long

19 Rushton & Co. Gainesville, Ga. 24 5 3.70 15.00 8 70 Barclay Rushton

20 Cowan Bolduc Doherty North Andover, Mass. 15 2 6.25 13.00 120 60 Stephen Doherty

Midsized firms (25-249 employees)

Rank Firm Headquarters No. of employees New hires in last year Turnover (%) % of internal promotion Avg. hours of orientation Training hours per emp. Chief executive

1 Braver Schimler Pierce Jenkins Atlanta 39 2 0.00 47.00 16 40 Christine Pierce

2 Porter Keadle Moore Atlanta 87 20 8.50 20.00 20 50 H. Phillip Moore Jr.

3 BeachFleischman Tucson, Ariz. 91 16 8.50 20.00 80 40 Bruce Beach

4 Wall, Einhorn & Chernitzer Norfolk, Va. 83 24 15.00 14.00 72 60 Martin Einhorn

5 Sisterson & Co. Pittsburgh 89 23 12.00 11.00 32 80 William Troup

6 Kaufman, Rossin & Co. Miami 237 11 5.00 8.00 16 52 James Kaufman

7 Berlin, Ramos & Co. Rockville, Md. 46 3 6.00 3.00 8 50 R. Bruce Buchanan

8 Martin Starnes & Associates CPAs Hickory, N.C. 41 8 4.00 5.00 3 80 Victoria Martin

9 Lanigan, Ryan, Malcolm & Doyle Gaithersburg, Md. 32 3 2.90 14.00 24 45 Francis Lanigan Jr.

10 Hertzbach & Co. Owings Mills, Md. 96 11 8.00 9.00 50 40 Mgmt. committee

11 Boyer & Ritter CPAs Camp Hill, Pa. 81 10 2.00 9.00 40 60 Robert Murphy

12 Biscotti, Toback & Co. CPAs Garden City, N.Y. 36 5 0.00 25.00 24 40 Louis Biscotti

13 KraftCPAs Nashville, Tenn. 122 27 9.00 8.00 40 55 Vic Alexander

14 Petrinovich Pugh & Co. San Jose, Calif. 45 4 5.00 9.00 4 60 Marc Parkinson

15 Wilkin & Guttenplan East Brunswick, N.J. 61 5 1.00 17.00 40 60 Edward Guttenplan

16 The Whitlock Co. Springfield, Mo. 32 1 0.00 0.00 20 80 David Myers

17 Berntson Porter & Co. Bellevue, Wash. 68 16 4.40 15.00 32 50 Robert Berntson

18 Barfield, Murphy, Shank & Smith Birmingham, Ala. 97 5 3.00 14.00 32 30 Don Murphy

19 RINA Accountancy Corp. Walnut Creek, Calif. 78 1 6.00 19.00 7 90 Ed Fahey

20 Wessel & Co. Johnstown, Pa. 37 5 3.00 25.00 40 40 Robert Eyer

21Windes & McClaughry Accountancy Corp. Long Beach, Calif. 139 27 8.00 4.00 40 50 John Di Carlo

22 Coulter & Justus Knoxville, Tenn. 65 8 3.00 11.00 3 45 Sam Coulter

23 Lewis, Hooper & Dick Garden City, Kan. 39 4 3.00 10.00 40` 80 Gary Schlappe

24 Homes, Lowry, Horn & Johnson Fairfax, Va. 36 6 3.00 5.00 15 50 Roger Overton

25 Greenstein, Rogoff, Olsen & Co. Fremont, Calif. 36 7 5.00 7.00 8 24 Alan Olsen

26 DiCicco, Gulman & Co. Woburn, Mass. 94 11 11.00 8.00 60 90 Leonard DiCicco Jr.

27 Testone, Marshall & Discenza Syracuse, N.Y. 59 9 3.00 5.00 12 40 Frank Discenza

28Anglin Reichmann Snellgrove & Armstrong Huntsville, Ala. 35 14 8.60 20.00 5 30 Gary Anglin

29 Kolb+Co. Brookfield, Wis. 101 26 8.00 6.00 5 NA Tom Luken

30 Argy, Wiltse & Robinson McLean, Va. 200 74 21.70 50.00 6 40 Paul Argy

31 Glenn M. Gelman & Associates Santa Ana, Calif. 33 7 4 .00 0.00 6 52 Glenn Gelman

32 Windham Brannon Atlanta 105 21 5 .00 12.00 8 40 Charlie McGimsey

33 Squire & Co. Orem, Utah 72 15 10.67 17.00 24 80 K. Tim Larsen

34 PKF Texas Houston 131 25 13.00 22.00 13 35 Kenneth Guidry

35 LaPorte Sehrt Romig Hand Metairie, La. 143 30 10.00 15.00 24 50 William Mason

36 Montgomery Coscia Greilich Plano, Texas 96 34 8.90 15.00 2 NA Thomas Montgomery

37 Price, Kong & Co. CPAs Phoenix 36 1 1.00 2.00 20 150 Anthony Kong

38 Johanson & Yau Accountancy Corp. San Jose, Calif. 31 2 3.00 0.00 8 50 Fred Leonard

39 Bond Beebe Bethesda, Md. 77 9 4.00 9.00 30 50 David Dorsey

40 Maloney + Novotny Cleveland 81 52 3.00 1.00 8 NA Matthew Maloney

41 Payne, Nickles & Co. Norwalk, Ohio 32 3 6.00 6.00 3 61 Carl McGookey

42 Mann. Weitz & Associates Deerfield, Ill. 30 3 0.00 3.00 10 30 Leonard Weitz

43 McKonly & Asbury Camp Hill, Pa. 94 13 9.00 21.00 16 40 Terry Harris

44 Greer & Walker Charlotte, N.C. 77 7 1.00 14.00 16 60 C. Greer/K. Walker

45 Isdaner & Co. Bala Cynwyd, Pa. 53 7 8.00 22.00 6 40 Scott Isdaner

46 BCG & Co. Akron, Ohio 87 22 16.00 8.00 28 36 David Brockman

47 Sharrard, McGee & Co. High Point, N.C. 55 5 4.00 2.00 80 70 Alan Scheppmann

48 Hancock Askew & Co. Savannah, Ga. 66 17 8.00 5.00 6 40 J. Harry Haslam

49 Bland & Associates Omaha, Neb. 29 11 1.00 21.00 40 50 Jason Tonjes

50 Pender Newkirk & Co. Tampa, Fla. 60 14 9.00 6.00 4 40 Ralph Garcia Jr.

51 Albright, Fortenberry & Ninas Columbus, Ga. 26 2 8.00 8.00 2 27 John Fortenberry

52 Bernard Robinson & Co. Greensboro, N.C. 70 14 0.02 11.00 8 40 Patricia Price

53 Tate & Tryon Washington, D.C. 88 28 10.00 NA 5 40 Charlie Tate

54 Sanford, Baumeister & Frazier Fort Worth, Texas 31 4 3.00 2.00 40 50 Richard Baumeister Jr.

55 Potter & Co. Lexington, Ky. 55 5 3.60 4.00 40 24 Gregory Mullins

56 Johnson Lambert & Co. Falls Church, Va. 134 42 16.00 17.00 20 63 Debbie Lambert

57 Davidson, Holland, Whitesell & Co. Hickory, N.C. 31 4 7.00 11.00 8 47 Herbert Whitesell

58 Grassi & Co. CPAs Lake Success, N.Y. 110 32 10.00 10.00 20 40 Louis Grassi

59 Whitley Penn Fort Worth, Texas 158 55 10.00 10.00 8 40 Larry Autrey

60 Brown Schultz Sheridan & Fritz Camp Hill, Pa. 90 9 7.00 11.00 24 60 Kenneth Wolfe

61 Mikunda, Cottrell & Co. Inc. Anchorage, Alaska 98 27 17.00 19.00 NA 112 James Hasle

62 Daszkal Bolton Boca Raton, Fla. 79 22 25.00 5.00 12 32 Michael Daszkal

63 Henderson, Hutcherson & McCullough Chattanooga, Tenn. 60 7 2.00 3.00 20 40 James Hutcherson

64 KatzAbosch Hunt Valley, Md. 83 18 20.00 6.00 40 61 Mark Cisell

65 Cohen & Co. Cleveland 217 42 5.00 7.00 40 40 Randall Myeroff

Large firms (250 or more employees)

Rank Firm Headquarters No. of employees New hires in last year Turnover (%) % of internal promotion Avg. hours of orientation Training hours per emp. Chief executive

1 BlumShapiro West Hartford, Conn. 277 55 11.00 12.00 32 50 Carl Johnson

2 Armanino McKenna San Ramon, Calif. 263 84 12.00 15.00 20 80 Andy Armanino

3 Citrin Cooperman & Co. New York City 314 20 0.00 15.00 21 64 Joel Cooperman

4 Burr, Pilger & Mayer San Francisco 379 127 23.00 16.00 6 65 Stephen Mayer

5 Anchin, Block & Anchin New York City 361 59 4.08 8.00 7 60 Frank Schettino

6 Friedman New York City 266 56 4.00 19.00 50 50 Bruce Madnick

7 Dixon Hughes Asheville, N.C. 1,098 204 13.40 21.00 32 62 Ken Hughes

8 Kearney & Co. Alexandria, Va. 353 229 15.00 38.00 24 51 Ed Kearney

9 Rothstein Kass Roseland, N.J. 774 227 12.00 30.00 40 55 S. Kass/H. Altman

10 J.H. Cohn Roseland, N.J. 1,026 167 8.00 22.00 8 40 Thomas Marino

11 Rehmann Saginaw, Mich. 530 40 16.00 9.00 9 40 Steve Kelly

12 BKD Springfield, Mo. 2,030 212 12.00 18.00 40 64 Neal Spencer

13 BDO Seidman Chicago 2,581 549 10.00 27.00 10 40 Jack Weisbaum

14 Eisner New York City 530 145 7.00 17.00 8 50 Charles Weinstein

15 Baker Tilly Virchow Krause Madison, Wis. 1,170 331 13.61 11.00 4 40 Tim Christen

Notes: Internal promotion - percentage of fiscal-year staff receiving internal promotions. Orientation - for new employees.

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