Top Firms: West
California, Nevada, Oregon and Washington
The West grew more in 2011, with the Regional Leaders’
total revenues growing 4.61 percent, to $1,241.6 million.
Perhaps the biggest news here was the merger that
didn’t happen: The much-ballyhooed combination of Top
100 Firm Burr, Pilger & Mayer and Southern California’s
Windes & McClaughry had been slated to happen this year,
but the firms called it off in February, citing an inability to
agree on the final terms. BPM may take some consolation
from having climbed a spot on the Regional Leaders list,
to No. 4, and from the two other acquisitions that it com-
pleted in the course of 2011.
Firm Headquarters
Moss Adams Seattle
Armanino McKenna San Ramon, Calif.
Novogradac & Co. San Francisco
Burr, Pilger & Mayer San Francisco
Holthouse Carlin & Van Trigt W. Los Angeles, Calif.
Frank, Rimerman & Co. Palo Alto, Calif.
Nigro Karlin Segal & Feldstein2 Los Angeles
SingerLewak Los Angeles
Squar, Milner, Peterson, Miranda & Williamson
Newport Beach, Calif.
North Hollywood, Calif.
Redwood City, Calif.
Campbell, Calif.
Salem, Ore.
Rancho Cucamonga, Calif.
Roseville, Calif.
Sacramento, Calif.
Bellevue, Wash.
Los Angeles
Long Beach, Calif.
Los Angeles
Rev.
mn.
323.00
84.20
72.06
70.20
69.00
48.70
44.76
40.20
Profess- Total
chg. Offices Partners ionals emps.
2.22 19 230 1,081 1,741
17.84 5 39 219 295
10. 17 12 29 250 332
9.04 7 57 264 411
6. 15 7 27 187 274
2.70 5 18 190 222
8.93 2 21 189 239
8.36 5 28 157 231
———— Fee split ————
A&A Tax MAS Other
51 35 14 0
36 38 26 0
56 27 7 10
36 43 13 8
20 71 0 9
27 61 11 1
23 11 0 66
51 36 2 11
Miller Kaplan Arase
Seiler
Mohler, Nixon & Williams
AKT CPAs
Vavrinek Trine Day†
Gallina
Macias Gini & O’Connell
Clark Nuber
Gursey / Schneider †
Windes & McClaughry †
RBZ †
Hagen, Streiff, Newton & Oshiro
Newport Beach, Calif.
Glendale, Calif.
Los Angeles
Santa Monica, Calif.
Portland, Ore.
San Francisco
Pleasanton, Calif.
37.00
35.00
32.90
32.90
32.00
31.97
31.80
30. 10
26.71
25. 20
24. 28
23.82
8.82
6.06
3. 13
-0.90
1.20
0.50
0.95
0.60
4.42
4.00
4.03
4.02
4
4
2
3
5
6
9
7
1
2
4
1
22
24
12
22
19
35
23
12
16
8
18
13
136
102
117
96
121
NA
137
151
105
NA
NA
NA
195
164
148
156
171
200
198
223
152
NA
145
105
40 52 0 8
58 17 17 8
15 65 0 20
43 52 0 5
34 36 7 23
NA NA NA NA
46 50 4 0
67 15 0 18
44 38 0 18
NA NA NA NA
NA NA NA NA
NA NA NA NA
Hutchinson and Bloodgood
Green Hasson Janks*
Gumbiner Savett
Geffen Mesher & Co.
Hood & Strong
Sensiba San Filippo
20.90
20.85
20.80
16.60
16. 25
16.00
14.40
- 10. 18
1.21
11.83
7.79
NA
NC
- 9.32
19
4
1
1
1
2
4
25
31
14
12
13
13
16
40
44
82
72
60
61
51
80
100
108
100
91
90
92
0
36
58
40
30
64
38
0 0 100
46 18 0
32 7 3
50 8 2
60 10 0
36 0 0
49 0 13
Notes: † Accounting Today estimate Firm estimate or projection NC No change NA Not available/applicable
2 A&A work comprises compliance auditing, forensic auditing, royalty/participation audits
Where the money is
Combined 2011 revenues by region
2,500
2,000
1,500
1,000
500
Mid-
Atlantic
Great
Lakes
West Mid
west
0
South
east
Capital
Region
Gulf
Coast
South
west
New
England
Mountain
Combined 2011 revenues
Top 6 Firms
($36.16 bn)
Regional
Leaders
($8.76 bn)
T100 under
$100 mn
($3.63 bn)
T100 over
$100 mn
($6.04 bn)