Top Firms: West

California, Nevada, Oregon and Washington

The Regional Leaders list for the West probably saw the most changes of any this year, with a number of firms changing position, new firms joining the list, and some dropping off entirely.

While Seattle-based super-regional Moss Adams re-
mained by far the largest firm in the area, Armanino
McKenna, Novogradac and Holthouse Carlin & Van Trigt
all moved up, to No. 2, No. 3 and No. 4, respectively, on the
strength of growth of between 8 and 10 percent.

Rev.

mn.

316.00

71.45

65.41

65.00

64.38

47.42

41.09

37.40

Profess- Total chg. Offices Partners ionals emps. - 2. 17 18 238 1,068 1,687 9. 28 5 37 216 283

10.08 12 28 242 319 8.33 6 28 173 259 0.26 6 53 257 390 1. 32 5 19 175 208 13.67 2 18 178 226 2.75 6 33 153 232

———— Fee split ————
A&A Tax MAS Other
49 33 18 0
35 37 28 0
59 23 7 11
21 70 0 9
34 48 12 6
26 59 14 1
0 12 0 88
51 32 5 12

Firm Headquarters Moss Adams Seattle

Armanino McKenna San Ramon, Calif.

Novogradac & Co.* San Francisco

Holthouse Carlin & Van Trigt W. Los Angeles, Calif.

Burr, Pilger & Mayer San Francisco

Frank, Rimerman & Co. Palo Alto, Calif.

Nigro Karlin Segal & Feldstein Los Angeles

SingerLewak* Los Angeles

Squar, Milner, Peterson, Miranda & Williamson

NewportBeach,Calif. 3 21 104 160 40 50 0 10

Mohler, Nixon & Williams Campbell, Calif. 3 24 104 166 43 52 0 5 Vavrinek Trine Day & Co.† Rancho Cucamonga, Calif. 6 35 NA 210 NA NA NA NA Miller, Kaplan, Arase & Co.†1North Hollywood, Calif. 4 21 124 181 58 17 17 8 Seiler RedwoodCity,Calif. 2 10 114 143 20 55 0 25 AKT Salem,Ore. 5 17 146 186 32 33 14 21 Gallina Roseville,Calif. 9 24 149 210 49 47 4 0 Macias Gini & O’Connell Sacramento, Calif. 6 12 158 208 67 14 0 19 Perry-Smith Sacramento,Calif. 2 15 121 152 69 20 11 0 Clark Nuber Bellevue,Wash. 1 14 102 142 45 39 0 16 Gursey | Schneider2 LosAngeles 2 8 100 126 29 0 0 71 Windes & McClaughry Long Beach, Calif. 2 15 89 132 47 44 2 7 Hagen, Streiff, Newton & Oshiro3

Newport Beach, Calif. 23. 27 4.68 16 19 64 98 0 0 0 100

Hemming Morse† San Francisco 23. 22 5.02 4 21 NA 100 NA NA NA NA RBZ LosAngeles 22.90 -0.43 1 14 76 115 23 53 12 12 Hutchinson and Bloodgood Glendale, Calif. 20.60 - 5.68 4 29 51 105 36 45 19 0 Green Hasson Janks* LosAngeles 18.60 16. 25 1 14 74 105 60 29 7 4 Harb, Levy & Weiland San Francisco 17.83 - 7.47 1 10 55 78 47 47 0 6 Sensiba San Filippo Pleasanton, Calif. 15.88 - 16.82 4 13 46 87 63 31 6 0 Gumbiner Savett Santa Monica, Calif. 15.40 - 6. 10 2 12 58 86 40 50 8 2 Total: $1,224.12 1.93