2013 - INSIDE Public Accounting

SEPTEMBER 2013 – IPA BEST OF THE BEST – IPA 200
SPECIAL
IPA SPECIALREPORT
REPORT
September 2013
Vol. 27, No. 9
THE
2013
THE 2013
BEST
OF IPA
THE BEST
BEST OF THE BEST
SPECIAL REPORT
THE 2013 BEST OF THE BEST
The 2013 Best Of The
Best Overview
NEW: The 2013 Best Of
The Best Under $5 Million 6
FIRMS OF DISTINCTION
PROFIT INDICATORS
REGIONAL RANKINGS
EXCERPTED IN PART
NOT FOR REPRINT
2
The Complete List Of The
2013 Best Of The Best
4
TRACK RECORD
INSIDE PUBLIC ACCOUNTING / 1
6
9
10
11
For 20 years, IPA has been naming the Best of the Best firms in the nation,
recognizing firms at the top of their game who have delivered exceptional
financial and operational performance in the most recent fiscal year. Based on
more than 70 criteria, IPA’s proprietary formula removes imbalances, such as
firm size or location, to identify those firms that others should be
benchmarking themselves against. These firms are the envy of the profession.
The Class of 2013 represents a good mix of longevity (half were named Best
of the Best in both 2011 and 2012) with both newcomers debuting and
previously named Best of the Best returning this year. IPA
“Why fit in when you were born to stand out?” – Dr. Seuss
INSIDE PUBLIC ACCOUNTING - (ISSN 0897-3482) The Competitive Advantage For Accounting Firm Leaders since 1987. INSIDE Public
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SEPTEMBER 2013 – IPA BEST OF THE BEST – IPA 200
INSIDE PUBLIC ACCOUNTING / 2
EXCERPTED IN PART
NOT FOR REPRINT
2013 BEST OF THE BEST FIRMS
LISTED IN ALPHABETICAL ORDER
NET REVENUE
PARTNERS/
STAFF
Andy Armanino
$99,758,918
36 / 347
Aronson LLC / Rockville, Md.
Jeffery P. Capron
$49,950,000
29 / 220
Bader Martin PS / Seattle
Walter Smith
$13,776,000
11 / 72
Bennett Thrasher PC / Atlanta
Michael Dukes
$29,880,032
27 / 151
Berkowitz Pollack Brant Advisors and Accountants LLP / Miami
Richard A. Berkowitz
$34,208,980
20 / 163
BKD LLP / Springfield, Mo.
Theodore D. Dickman
$417,934,000
238 / 1,965
Brown Smith Wallace LLC / St. Louis
Harvey N. Wallace
$29,250,000
20 / 153
CEA LLP / Carlsbad, Calif.
Thomas Applegate
$5,618,765
7 / 26
DiCicco Gulman & Company LLP / Woburn, Mass.
Leonard N. DiCicco Jr.
$17,085,519
12 / 91
Doeren Mayhew / Troy, Mich.
Mark A. Crawford
$44,300,000
36 / 202
Feeley & Driscoll PC / Boston
Thomas M. Feeley
$24,215,989
12 / 113
Frank Rimerman + Co. LLP* / Palo Alto, Calif.
Bryan C. Polster
$55,172,345
18 / 260
Frazier & Deeter LLC / Atlanta
Seth McDaniel
$44,100,000
28 / 165
Frost PLLC / Little Rock, Ark.
Doug Richardson
$22,150,346
10 / 120
GBQ Holdings LLC / Columbus, Ohio
Darci L. Congrove
$21,940,766
15 / 116
Gelman Rosenberg & Freedman / Bethesda, Md.
David Graling
$19,632,146
13 / 91
Gettry Marcus CPA PC / Woodbury, N.Y.
Steven L. Marcus
$16,081,544
19 / 78
Gramkow Carnevale Seifert & Co. LLC / Oradell, N.J.
Ted Carnevale
$7,975,896
5 / 28
Grassi & Co. / New York
Louis C. Grassi
$39,983,225
19 / 190
GreerWalker LLP / Charlotte, N.C.
Charles Greer
$16,421,659
12 / 79
Gursey | Schneider LLP / Los Angeles
Stephan H. Wasserman
$26,445,807
10 / 122
Habif Arogeti & Wynne LLP / Atlanta
Richard Kopelman
$60,294,000
40 / 285
Hein & Associates LLP / Denver
Brian Mandell-Rice
$48,555,758
32 / 241
Henderson Hutcherson & McCullough PLLC / Chattanooga, Tenn.
James D. Hutcherson
$12,047,509
11 / 67
Holthouse Carlin & Van Trigt LLP / Los Angeles
Philip J. Holthouse
$72,572,734
31 / 295
FIRM / HEADQUARTERS
CHIEF EXECUTIVE
Armanino LLP* / San Ramon, Calif.




Includes total firm staff and includes equity and non-equity partners. *IPA 100 Fastest-Growing Firm. Best of the Best Fastest-Growing Firm.
IPA 200 Fastest-Growing Firm.
Source: INSIDE Public Accounting
Copyright ©2013 The Platt Group / INSIDE Public Accounting / (317) 733-1920 / www.insidepublicaccounting.com
IT IS A VIOLATION OF FEDERAL COPYRIGHT LAW TO REPRODUCE ALL OR PART OF THIS PUBLICATION WITHOUT CONSENT. COPYRIGHT ©2013 THE PLATT GROUP/INSIDE PUBLIC ACCOUNTING.
SEPTEMBER 2013 – IPA BEST OF THE BEST – IPA 200
INSIDE PUBLIC ACCOUNTING / 3
EXCERPTED IN PART
NOT FOR REPRINT
2013 BEST OF THE BEST FIRMS
LISTED IN ALPHABETICAL ORDER
NET REVENUE
PARTNERS/
STAFF
David Resnick
$49,172,700
33 / 240
Kaufman Rossin Group* / Miami
James R. Kaufman
$63,500,000
43 / 337
Kreischer Miller / Horsham, Pa.
Stephen W. Christian
$26,629,518
25 / 151
Kushner LaGraize LLC / Metairie, La.
Ernest Gelpi
$9,923,289
9 / 49
Lutz / Omaha
Gary Witt
$23,986,934
28 / 120
Macias Gini & O’Connell LLP (MGO) / Sacramento, Calif.
Kevin J. O’Connell
$36,164,042
20 / 212
Maxwell Locke & Ritter LLP / Austin, Texas
Steven W. Knebel
$16,357,236
18 / 95
MBAF / Miami
Antonio L. Argiz
$83,000,000
45 / 419
McPhillips Roberts & Deans PLC / Norfolk, Va.
Edward J. Amorosso
$11,701,515
12 / 60
Miller Grossbard & Associates PC / Houston
Russell J. Miller
$5,301,753
2 / 27
Moore Colson / Marietta, Ga.
Bob Kiser
$12,847,983
15 / 62
Nigro Karlin Segal & Feldstein LLP* / Los Angeles
Mickey Segal
$50,496,481
21 / 247
Novogradac & Company LLP* / San Francisco
Michael J. Novogradac
$84,053,378
30 / 419
Perelson Weiner LLP / New York
Ronald G. Weiner
$18,295,040
14 / 60
RAFFA PC / Washington, D.C.
Thomas J. Raffa
$35,596,288
15 / 186
Raich Ende Malter & Co. LLP* / New York
Ellis Ende
$37,273,091
32 / 195
RBZ LLP / Los Angeles
David Roberts
$24,800,000
15 / 108
Richey May & Co. LLP / Englewood, Colo.
Kenneth Richey
$7,435,987
5 / 41
Smith & Howard PC / Atlanta
John W. Lucht
$18,760,141
10 / 68
SS&G Inc. / Cleveland
Robert Littman
$79,140,000
45 / 433
Tanner LLC / Salt Lake City
Jeffrey G. Bickel
$12,922,361
9 / 71
$18,018,216
9 / 90
$10,458,000
7 / 45
$48,992,306
32 / 242
$96,784,000
81 / 418
FIRM / HEADQUARTERS
CHIEF EXECUTIVE
Katz Sapper & Miller / Indianapolis
Walter & Shuffain PC / Boston
Tracey Early
David Untracht
Craig D. Shuffain
Whitley Penn LLP* / Fort Worth, Texas
Larry G. Autrey
WithumSmith+Brown PC / Princeton, N.J.
William R. Hagaman Jr.
Untracht Early LLC / Florham Park, N.J.



Includes total firm staff and includes equity and non-equity partners. *IPA 100 Fastest-Growing Firm. Best of the Best Fastest-Growing Firm.
IPA 200 Fastest-Growing Firm.
Source: INSIDE Public Accounting
Copyright ©2013 The Platt Group / INSIDE Public Accounting / (317) 733-1920 / www.insidepublicaccounting.com
IT IS A VIOLATION OF FEDERAL COPYRIGHT LAW TO REPRODUCE ALL OR PART OF THIS PUBLICATION WITHOUT CONSENT. COPYRIGHT ©2013 THE PLATT GROUP/INSIDE PUBLIC ACCOUNTING.
SEPTEMBER 2013 – IPA BEST OF THE BEST – IPA 200
INSIDE PUBLIC ACCOUNTING / 4
The Top Five Best Of The Best Firms Under $5 Million
IPA historically has had a minimum of $5 million for Best of
EXCERPTED IN PART
the Best firms. This year for the first time, we are recognizing
NOT FOR REPRINT
the Top Five firms under $5 million. These firms deserve
recognition for their stellar performance and leadership. The
firms below lead the pack in the ‘under $5 million’ category. Congratulations.
New this year, is the recognition of the Top Five Under $5 million. Firms marking EIGHT
consecutive years are New York-based Grassi & Co. and Santa Monica, Calif.-based
Holthouse Carlin & Van Trigt.
2013 BEST OF THE BEST FIRMS
FIVE UNDER $5 MILLION
LISTED IN ALPHABETICAL ORDER
NET REVENUE
PARTNERS /
STAFF
Jay D. Crom
$3,599,315
2 / 13
Barrett & Company PLLC / Camas, Wash.
Lance Barrett
$1,430,390
1 / 11
Duggan & Massey PC / Atlanta
Michael Thompson
$3,898,529
3 / 19
GBH CPAs PC / Houston
Jeff Houston
$3,366,582
2 / 16
Murphy Miller and Baglieri LLP / Glen Rock, N.J.
Philip Murphy
$3,322,000
3 / 13
FIRM / HEADQUARTERS
CHIEF EXECUTIVE
Bachecki Crom & Co. LLP / San Francisco

Includes total firmwide staff including equity and non-equity partners.
Source: INSIDE Public Accounting
Copyright ©2013 The Platt Group / INSIDE Public Accounting / (317) 733-1920 / www.insidepublicaccounting.com
The IPA Best Of The Best ‘Firms Of Distinction’
Congratulations
to all the firms named to the Best of the Best this year, but special
recognition goes to Miami-based MBAF, which is marking its 11th consecutive year as an
IPA Best of the Best firm. Firms marking eight consecutive years are New York-based
Grassi & Co. and Santa Monica, Calif.-based Holthouse Carlin & Van Trigt. IPA
The IPA Best Of The Best At A Glance
Twenty
firms are debuting or returning to the 2013 IPA Best of the Best list. They are:
Bachecki Crom & Co.; Bader Martin; Barrett & Company; Brown Smith Wallace; CEA
LLP; Duggan & Massey; Gettry Marcus CPA PC; Habif Arogeti Wynne; Henderson
Hutcherson & McCullough; Kushner LaGraize; Macias Gini & O’Connell; Maxwell Locke
IT IS A VIOLATION OF FEDERAL COPYRIGHT LAW TO REPRODUCE ALL OR PART OF THIS PUBLICATION WITHOUT CONSENT. COPYRIGHT ©2013 THE PLATT GROUP/INSIDE PUBLIC ACCOUNTING.
SEPTEMBER 2013 – IPA BEST OF THE BEST – IPA 200
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Ritter; Moore Colson; Murphy Miller and Baglieri; Perelson Weiner; RAFFA PC; Raich
Ende Malter & Co.; Richey May & Co.; SS&G Inc., and WithumSmith+Brown. IPA
The Top Five Scoring IPA Best Of The Best
Congratulations to the Top Five IPA Best of the Best in 2013. The following firms, listed in
order, scored the highest of the more than 500 firms participating in the 23rd annual IPA
Survey and Analysis of Firms. Whitley Penn was also named a Top Five IPA Best of the
Best in 2012. IPA
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AUGUST 2013 – IPA 100
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The 2013 IPA National Benchmarking Report
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