IPA SPECIAL REPORT THE 2014 IPA 100 FIRMS

Transcription

1 AUGUST 2014 IPA 100 INSIDE PUBLIC ACCOUNTING / 1 EXCERPTED IN PART IPA SPECIAL REPORT THE 2014 IPA 100 FIRMS THE LARGEST ACCOUNTING FIRMS IN THE NATION

2 EXCERPTED IN PART AUGUST 2014 IPA 100 INSIDE PUBLIC ACCOUNTING / 1 August 2014 Vol. 28, No. 8 IPA 100 HIGHLIGHTS Trends 4 Specialist Firms 5 Growth 6 The Fastest-Growing 9 IPA 100 FIRMS The Complete Listing Of The IPA IPA 100 HIGHLIGHTS Profit Indicators 14 Regional Statistics 16 IPA 100 By Region 17 Three-Year Growth 20 Profitability 20 Income 21 IPA 100 Associations 24 IPA 100 Leaders 25 COMING NEXT MONTH INSIDE PUBLIC ACCOUNTING A publication of The Platt Group insidepublicaccounting.com IPA SPECIAL REPORT THE 2014 IPA TOP 100 A 30,000-Foot View Of The Profession Tighter margins Lower revenues, due to post-recession client demands, and higher wages, as firms compete for limited experienced talent, mean firms are keeping a watchful eye on finances. Leadership changes Rainmaker partners are retiring now or planning to do so soon, and the next generation of leaders is predominantly oriented toward client service or technical expertise. A growing number of firms don t have the bench strength to take the firm into the future and pay the retirements of those who built it. Globalization Clients need answers to complex issues as the economy becomes increasingly integrated. New regulations Keeping up with everchanging rules is a constant challenge for the profession. Acquisition pressures Consolidation within the industry is pressuring firms to get bigger, regardless of whether the strategy is sound. The MPs of the IPA 100 are operating within an enormously complex, and increasingly global, business environment. Consider this short list of major trends affecting the accounting profession in 2014: Evolving technology Rapid change requires firms to adapt quickly to prevent security breaches and other problems. Cultural shifts Younger employees often have different motivations and expectations than their elders at the firm. Up-and-comers who have the right stuff aren t willing to wait the traditional 12 to 15 years to become partner and will challenge the firm to re-think normal career paths. Fierce competition A desire to regain market share lost during the recession has led to fee-cutting at unprecedented levels. Work environment challenges Technology makes it possible for professionals to work anytime, anywhere. Balancing the needs of the individual with the needs of the firm, colleagues and clients can be tricky. Commoditization of services Firms are struggling to define why they are different from everyone else.

3 AUGUST 2014 IPA 100 INSIDE PUBLIC ACCOUNTING / 2 Lack of diversity among partners The ever-diversifying population in age, ethnicity, language and gender is not reflected in the makeup of the owners of accounting firms and change is glacially slow. Professional services competition Clients can get comparable services from someone other than an accountant, or they can go online to get access to services and how-tos, putting even more pressure on accounting firms to differentiate themselves. The top challenges identified by the IPA 100 are growth, profitability, staff development and retention, and succession. These come as no surprise, but while the challenges are huge, so are the opportunities. Firms that choose a strategic path in staffing and business development will continue to succeed. In this annual IPA 100 issue and through the year, IPA will report on how successful firms are overcoming obstacles to best help their clients achieve their dreams. IPA INSIDE Public Accounting is honored to continue the history of identifying, naming and analyzing the practices of the nation s public accounting firms. We challenge you, our readers, to expect more. If there is any way we can improve our reporting, please don t hesitate to contact us and share your thoughts. Regards, Mike and Kelly Platt The Platt Group / INSIDE Public Accounting For the list of the IPA 100, see pages IPA provides both the fiscal month and year-end data for all IPA 100 firms and ranks firms by net revenue, unless otherwise noted. All growth in revenues and income reported in this publication are organic, unless otherwise highlighted. INSIDE PUBLIC ACCOUNTING (ISSN ) The Competitive Advantage For Accounting Firm Leaders since INSIDE Public Accounting (IPA) is the profession s authoritative independent newsletter for analyzing news, trends, best practice strategies and insider information. Copyright 2014 The Platt Group, LLC. All Rights Reserved. It is a violation of federal copyright law to reproduce all or any part of this publication or its contents by any means without written consent. INSIDE Public Accounting is published monthly by The Platt Group. Principals: Kelly Platt and Michael Platt. Editor: Christina Camara. Send address changes to The Platt Group, 4000 W. 106th St., Suite , Carmel, IN 46032, or via to editor@plattgroupllc.com. Subscription Pricing: $439/PDF $518/PRINT. Contact our office regarding a firmwide license. Past issue copies: Subscribers $35; non subscribers $75. For custom reprints of articles and content contact our office. Phone: (317) Fax: (317) Web:

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5 AUGUST 2014 IPA 100 INSIDE PUBLIC ACCOUNTING / 10 THE 2014 INSIDE PUBLIC ACCOUNTING 100 RANKED BY U.S. NET REVENUE RANK FIRM / HEADQUARTERS MP / CEO OFFICES FYE NET REVENUE % CHG. 1 1 Deloitte LLP / New York Joe Echevarria 104 6/13 $13,894,000, PwC U.S. / New York Bob Moritz 72 6/13 $11,041,000, Ernst & Young LLP / New York Steve Howe Jr. 80 6/13 $9,100,000, KPMG LLP / New York John B. Veihmeyer 90 9/13 $6,140,000, McGladrey LLP / Chicago Joe Adams 75 4/14 $1,470,738, Grant Thornton LLP / Chicago Stephen Chipman 56 12/13 $1,302,833, BDO USA LLP / Chicago Wayne Berson 52 6/14 $833,000, Crowe Horwath LLP / Chicago Charles M. Allen 30 3/14 $670,188, CliftonLarsonAllen LLP 1 / Minneapolis Gordon A. Viere 29 12/13 $563,047, CBIZ & Mayer Hoffman McCann PC 2 / Chris Spurio 10 8 Cleveland / Leawood, Kan. Bill Hancock 100 / 33 12/13 $532,000, Ken Baggett CohnReznick LLP / New York Thomas Marino 25 1/14 $508,222, BKD LLP / Springfield, Mo. Theodore D. Dickman 33 5/14 $445,292, Plante Moran / Southfield, Mich. Gordon E. Krater 20 6/14 $432,554, Moss Adams LLP / Seattle Chris Schmidt 23 12/13 $403,000, Marcum LLP / New York Jeffrey M. Weiner 18 12/13 $350,169, Dixon Hughes Goodman LLP / Charlotte, N.C. Matt Snow 28 5/14 $329,222, Baker Tilly Virchow Krause LLP / Chicago Timothy Christen 11 5/14 $327,800, EisnerAmper LLP / New York Howard Cohen Charles Weinstein 8 1/14 $280,144, Eide Bailly LLP / Fargo, N.D. David Stende 22 4/14 $195,437, UHY Advisors Inc. 3 / Chicago Anthony Frabotta Rick Stein 15 12/13 $192,074, Wipfli LLP / Milwaukee Rick Dreher 22 5/14 $178,100, Carr Riggs & Ingram LLC / Enterprise, Ala. William H. Carr 20 9/13 $161,310, ParenteBeard LLC / Philadelphia Robert J. Ciaruffoli 20 12/13 $158,339, WeiserMazars LLP / New York Douglas A. Phillips 6 8/13 $142,400, Citrin Cooperman & Co. LLP / New York Joel A. Cooperman 5 12/13 $133,000, Key: For ranking purposes, net revenue includes revenue from mergers. Percentage change excludes merger revenue. Revenues for the Big 4 are U.S.-based only. Firm reported only net revenue, data not verified against gross. Firm provided the same gross and net revenue. Gross revenue reported and percentage growth is based on gross revenue. 1 Figure reflects sale of health care regulatory and compliance group. 2 CBIZ and Mayer Hoffman McCann PC have an alternative practice structure. Figures reflect the sale of the medical management professionals business. 3 UHY Advisors and UHY LLP are affiliated through an alternative practice structure. Source: INSIDE Public Accounting Copyright 2014 The Platt Group / INSIDE Public Accounting / (317) /

6 AUGUST 2014 IPA 100 INSIDE PUBLIC ACCOUNTING / 11 THE 2014 INSIDE PUBLIC ACCOUNTING 100 RANKED BY U.S. NET REVENUE RANK FIRM / HEADQUARTERS MP / CEO OFFICES FYE NET REVENUE % CHG Cherry Bekaert LLP / Richmond, Va. Howard Kies 21 4/14 $130,772, Warren Averett LLC / Birmingham, Ala. James W. Cunningham 15 12/13 $122,909, Armanino LLP / San Ramon, Calif. Andy Armanino 5 12/13 $112,843, WithumSmith+Brown PC / Princeton, N.J. William R. Hagaman Jr. 13 6/14 $105,418, Rehmann / Saginaw, Mich. Steven D. Kelly 20 12/13 $104,200, Berdon LLP / New York Mark G. Bosswick Stuart B. Kotler 2 12/13 $101,000, Sikich LLP / Naperville, Ill. James A. Sikich 12 12/13 $99,980, O Connor Davies LLP / Harrison, N.Y. Kevin J. Keane 7 12/13 $98,000, Marks Paneth LLP / New York Mark Levenfus Harold Moehringer 3 12/13 $96,642, Anchin Block & Anchin LLP / New York Frank A. Schettino 1 9/13 $96,000, Novogradac & Company LLP / San Francisco Michael J. Novogradac 15 12/13 $92,475, SS&G Inc. / Cleveland Robert Littman 12 12/13 $90,490, Weaver / Fort Worth, Texas Tommy D. Lawler 7 5/14 $88,102, Holthouse Carlin & Van Trigt LLP / Los Angeles Philip J. Holthouse 8 12/13 $84,710, MBAF / Miami Antonio L. Argiz 9 12/13 $84,200, Kearney & Company / Alexandria, Va. Ed Kearney 2 12/13 $76,600, The Siegfried Group LLP / Wilmington, Del. Robert L. Siegfried Jr /13 $75,426, RubinBrown LLP / St. Louis James Castellano John Herber Jr. 3 5/14 $73,610, Friedman LLP / New York Bruce A. Madnick 7 12/13 $72,558, Lattimore Black Morgan & Cain / Brentwood, Tenn. David Morgan 3 5/14 $71,759, EKS&H / Denver Bob Hottman 3 9/13 $70,459, Elliott Davis LLC / Greenville, S.C. Richard E. Davis 8 6/14 $70,196, Schenck SC / Appleton, Wis. Greg Barber 9 9/13 $69,713, Burr Pilger Mayer Inc. / San Francisco Curtis Burr 6 12/13 $68,741, The Bonadio Group / Pittsford, N.Y. Thomas Bonadio 11 4/14 $68,338, Key: Firm reported only net revenue, data not verified against gross. Firm provided the same gross and net revenue. Source: INSIDE Public Accounting Copyright 2014 The Platt Group / INSIDE Public Accounting / (317) /

7 AUGUST 2014 IPA 100 INSIDE PUBLIC ACCOUNTING / 12 THE 2014 INSIDE PUBLIC ACCOUNTING 100 RANKED BY U.S. NET REVENUE RANK FIRM / HEADQUARTERS MP / CEO OFFICES FYE NET REVENUE % CHG HORNE LLP / Ridgeland, Miss. Joey D. Havens Jr /13 $67,365, Kaufman Rossin Group / Miami James R. Kaufman 9 5/14 $66,500, Blue & Co. LLC / Carmel, Ind. Brad Shaw 8 12/13 $65,492, Habif Arogeti & Wynne LLP / Atlanta Richard Kopelman 1 12/13 $64,283, Frank Rimerman + Co. LLP / Palo Alto, Calif. Bryan C. Polster 5 12/13 $61,959, BlumShapiro 4 / West Hartford, Conn. Carl R. Johnson 4 12/13 $61,299, Schneider Downs & Co. Inc. 5 / Pittsburgh Raymond W. Buehler Jr. 2 6/14 $59,194, Whitley Penn LLP / Fort Worth, Texas Larry G. Autrey 4 12/13 $58,712, SC&H Group / Sparks, Md. Ronald M. Causey 3 12/13 $57,717, Nigro Karlin Segal Feldstein & Bolno LLC / Los Angeles Mickey Segal 2 12/13 $55,522, Clark Schaefer Hackett & Co. / Cincinnati Carl R. Coburn 6 6/14 $54,939, Doeren Mayhew / Troy, Mich. Mark A. Crawford 2 9/13 $54,158, Frazier & Deeter LLC / Atlanta Seth McDaniel 3 12/13 $52,983, Katz Sapper & Miller / Indianapolis David Resnick 3 12/13 $52,816, BerryDunn / Portland, Maine John M. Chandler 5 6/14 $51,754, Aronson LLC / Rockville, Md. Jeffery P. Capron 1 12/13 $51,200, Hein & Associates LLP / Denver Brian Mandell-Rice 4 12/13 $50,706, SVA Certified Public Accountants SC / Madison, Wis. Carl E. Schultz 7 5/13 $50,285, Postlethwaite & Netterville APAC / Baton Rouge, La. William E. Balhoff 8 4/14 $49,368, Mauldin & Jenkins LLC / Atlanta Donald L. Luker 6 5/14 $46,281, Watkins Meegan LLC / Bethesda, Md. Michael R. Micholas 4 12/13 $46,000, Hill Barth & King LLC 6 / Boardman, Ohio Chris Allegretti 13 8/13 $45,600, Reinsel Kuntz Lesher LLP / Lancaster, Pa. Edward W. Monborne 6 12/13 $45,205, Honkamp Krueger & Co. PC / Dubuque, Iowa Gregory C. Burbach 6 12/13 $43,698, Cohen & Company / Cleveland Randall Myeroff 5 1/14 $42,329, Changed name from Blum Shapiro & Co. PC. 5 Last year s reported net revenues were based on 6/12 FYE, and this year s revenues are based on 6/14 FYE (with growth compared to 6/13 FYE.). 6 Hill Barth & King reported revenue from the firm s financial services group for the first time. This is not a new service area they are only now including it as part of their revenues. Source: INSIDE Public Accounting Copyright 2014 The Platt Group / INSIDE Public Accounting / (317) /

8 AUGUST 2014 IPA 100 INSIDE PUBLIC ACCOUNTING / 13 THE 2014 INSIDE PUBLIC ACCOUNTING 100 RANKED BY U.S. NET REVENUE RANK FIRM / HEADQUARTERS MP / CEO OFFICES FYE NET REVENUE % CHG. 76 NR SaxBST LLP 7 / Clifton, N.J. Stephen Ferraro Robert Paz 3 12/13 $41,891, Freed Maxick CPAs PC / Buffalo, N.Y. Ronald J. Soluri Sr. 4 4/14 $41,662, Grassi & Co. / New York Louis C. Grassi 2 4/14 $40,858, Raich Ende Malter & Co. LLP / New York Ellis Ende 4 12/13 $40,807, Squar Milner Peterson Miranda & Williamson LLP / Newport Beach, Calif. Stephen P. Milner 5 12/13 $40,442, Skoda Minotti / Mayfield Village, Ohio Gregory J. Skoda 4 12/13 $40,299, Margolin Winer & Evens LLP / Garden City, N.Y. Teddy Selinger 2 12/13 $40,000, Rosen Seymour Shapss Martin & Co. LLP 8 / New York Michael Bernstein 2 12/13 $39,331, SingerLewak / Los Angeles Jim Pitrat 6 10/13 $38,488, Berkowitz Pollack Brant Advisors & Accountants / Miami Richard A. Berkowitz 3 12/13 $38,462, AKT LLP CPAs and Business Consultants / Salem, Ore. Stephen M. Tatone 6 12/13 $38,187, Mountjoy Chilton Medley LLP / Louisville, Ky. Diane Medley 5 12/13 $37,391, Joseph Decosimo and Company / Chattanooga, Tenn. Nick Decosimo 9 12/13 $37,200, Gallina LLP / Roseville, Calif. Lawrence R. Taylor 9 12/13 $37,078, Raffa PC / Washington, D.C. Thomas J. Raffa 3 12/13 $36,924, NR Miller Kaplan Arase LLP / North Hollywood, Calif. Douglas Waite 5 2/14 $36,600, Kennedy and Coe LLC / Salina, Kan. Jeff Wald 13 3/14 $36,138, Seiler LLP / Redwood City, Calif. James DeMartini III 2 12/13 $36,100, PragerMetis International CPAs LLC / New York Glenn Friedman David Neste 7 12/13 $35,990, Kemper CPA Group LLP / Greenfield, Ind. Ronald J. Dezelan 22 4/14 $35,831, Kahn Litwin Renza & Co. Ltd. / Providence, R.I. Alan H. Litwin 5 12/13 $35,553, NR Montgomery Coscia Greilich / Plano, Texas Tom Montgomery Matthew Coscia 2 12/13 $33,540, Macias Gini & O Connell LLP / Sacramento, Calif. Kevin J. O Connell 9 12/13 $33,398, Wiss & Company LLP / Livingston, N.J. Paul L. Peterson 4 3/14 $32,881, Bennett Thrasher LLP / Atlanta Rick Bennett 1 6/14 $32,487, Key: NR: Firm not ranked in Sax Macy Fromm of Clifton, N.J., and Bollam Sheedy Torani of Albany, N.Y., merged on Jan. 1 to form SaxBST. 8 Reported only gross in 2013 and reported both gross and net for this year s rankings. Firm provided the same gross and net revenue. Source: INSIDE Public Accounting Copyright 2014 The Platt Group / INSIDE Public Accounting / (317) /

9 CPAMERICA INTERNATIONAL HELPS YOUR FIRM KEEP CLIMBING CPAmerica International association members are independent CPA firms that benefit from practice management support, continuing education and the sharing of best practices to grow. member-driven accounting association ph: fax:

10 AUGUST 2014 IPA 100 INSIDE PUBLIC ACCOUNTING / 7 Association Membership: Among The IPA 100 For more than half a century, firms have recognized the value in belonging to accounting associations for a variety of benefits. Globalization, advances in technology and easier resource sharing are dramatically changing the way firms do business, and associations are constantly assessing opportunities and challenges to meet the ever-changing needs of their members. More than 90% of the IPA 100 are members of international accounting associations. Regardless of the reasons for belonging, IPA 100 firms recognize that membership is essential for success in this complex business environment. This year, 25 associations claim membership among the IPA 100 firms. The table below identifies reported association affiliations as of Aug. 1, 2014, with some firms belonging to more than one association. IPA INSIDE Public Accounting 2014 IPA 100 FIRMS ASSOCIATION MEMBERSHIP ASSOCIATION NO. FIRMS ASSOCIATION NO. FIRMS The Leading Edge Alliance 14 AGN International 2 Baker Tilly International 11 Alliott Group 1 Moore Stephens North America 10 BKR International 1 PrimeGlobal North America 9 CPAAI 1 Praxity 7 Crowe Horwath International 1 BDO Alliance USA 6 Geneva Group International 1 PKF International 6 Grant Thornton International 1 McGladrey Alliance 6 Kreston International 1 HLB International 4 Mazars Group 1 Nexia International 4 Morison International 1 CPAmerica International 3 RSM International 1 DFK International 3 UHY International 1 TIAG 3 No Association Affiliation 5 Note: Includes firms with multiple affiliations. Does not include the Big 4.

11 THE INSIDE PUBLIC ACCOUNTING FINANCIAL & OPERATIONAL REPORT CARD This customized financial and operational tool provides firms with exclusive benchmarks of how your firm compares, in more than 20 metrics to hundreds of other firms across the U.S., along with the ability to benchmark against the current IPA Best of the Best firms. Broken out by Top, Middle and Bottom Quartiles, along with more than 20 metrics that provide a quick visual snapshot of your firm s overall performance in key areas compared to more than 500 firms. Each of the metrics provides you with a quick and easy snapshot of your overall rankings.* Revenue Metrics Charge Hours Revenue per Equity Partner Income per Equity Partner Operational Metrics Revenue per Employee Compensation Metrics Utilization Income Metrics The report is customized to firm size based on your firm s revenues (IPA Top 100 firms $30 million and above, $10 million to $30 million, $5 million to $10 million and $2 million to $5 million.) Find out more online at To order your custom report card, see the order form on the back page of this issue of INSIDE Public Accounting. The custom report card will be available in late September. Please allow three business days for delivery, once ordered. * Your firm must have participated in the IPA annual survey in order for IPA to provide you the needed data (metrics). Benchmarking is a systematic process for identifying and implementing best practices.

12 SAMPLE SAMPLE ARMANINO Prepared for NET REVENUE Your Firm Averages All Firms Averages All $5-$10M Firms Averages Best of the Best Net Revenue Growth Rate (Organic Only) 0.0% 341 of % 62 of % 9.0% Net Revenue per Charge Hour $ of 447 $ of 87 $ $ Net Revenue per Equity Partner $1,625, of 480 $1,499, of 92 $1,375,767 $2,943,026 Net Revenue per Professional $228, of 479 $212, of 92 $209,592 $266,230 Net Revenue per Employee $198, of 480 $168, of 92 $168,131 $214,278 Net Revenue per Square Foot $ of 417 $ of 79 $536 $730 OPERATIONS Firmwide Utilization 59.3% 283 of % 56 of % 69.2% Charge Hours per Professional 1, of 434 1, of 85 1,402 1,463 Percentage Billable for Professional Staff 68.6% 201 of % 35 of % 71.4% Percentage of All Charge Hours by Professional Staff 82.9% 236 of % 42 of % 89.5% Personnel Costs as Percentage of Revenue 48.8% 333 of % 66 of % 44.6% Professional Staff : Administrative Staff Ratio of of Professional Staff : Equity Partner Ratio of of A/R Management - Days of Production Locked Up of of WIP Management - Days of Production Locked Up of of NET INCOME Net Income as Percentage of Revenue 34.5% 127 of % 26 of % 33.8% Net Income Growth Rate (Organic Only) 0.2% 250 of % 38 of % 13.6% Net Income per Charge Hour $ of 418 $ of 81 $48.68 $61.64 Net Income per Equity Partner $565, of 438 $420, of 86 $413,699 $944,859 COMPENSATION THE IPA FINANCIAL AND OPERATIONAL REPORT CARD Flintstone, Rubble & Co. Average Equity Partner Compensation $558, of 401 $385,277 8 of 81 $363,430 $842,079 Average Non-Equity Partner Compensation $208, of 244 $194,306 8 of 48 $167,263 $272,631 Average Professional Staff Salary $88, of 438 $75, of 87 $75,524 $92,595 KEY = TOP 25% of Responses Ranking Among All Firm Responses Source: INSIDE Public Accounting National Benchmarking Report SAMPLE DATA SAMPLE DATA SAMPLE DATA SAMPLE DATA MIDDLE 50% of Responses Ranking Among All $5-$10M Firms Total response numbers will change due to the fact that not all respondents provided the requested data. More than 500 firms participated in the 2013 IPA Annual Survey and Analysis of Firms. Averages do not include the Big 4. The Platt Group LLC / INSIDE Public Accounting 4000 W. 106th St., Suite , Carmel, IN Phone: (317) BOTTOM 25% of Responses Copyright The Platt Group

13 IPA National Benchmarking Report...Since 1990, the IPA national benchmarking survey and report has been one of the most complete, independent, up-to-date sets of economic and management statistics available about the profession. IPA Financial and Operational Report Card, is a unique customized tool providing firms with an analysis of where they rank in more than 20 metrics compared to other liked-sized firms, to all survey participants, and to the 2014 Best of the Best. IPA Internal Operational Reports...The human resources, information technol-ogy and the firm administration reports dig deeper into the operations and best practices of participating firms across the U.S. Please make checks payable to: The Platt Consulting Group 4000 W. 106th St., Ste Carmel, IN P (317) / F (317) IPA NATIONAL BENCHMARKING REPORT Gain a competitive advantage and grow your firm with industry insights from the independent newsletter and benchmarking leader. NOTE: If your firm is a current member of the associations listed below, you will receive a PDF copy of the full 2014 IPA National Benchmarking Report as part of your association affiliation. Affiliated Associations: Alliott Group; CPAmerica; CPAConnect; Enterprise Worldwide; Leading Edge Alliance; Moore Stephens and PrimeGlobal. ALL REPORTS WILL BE AVAILABLE IN SEPTEMBER PDF National Benchmarking Report $509 / copy Print National Benchmarking Report $579 / copy PDF and PRINT National Benchmarking Report $629 / copy 2014 FINANCIAL & OPERATIONAL REPORT CARD* Name Firm Amount Due: ORDER FORM The Financial and Operational Report Card * $489 /copy Mailing Address *Available in September to fully participating firms only. Please allow three business days for preparation and delivery. City State INTERNAL OPERATIONAL SURVEY REPORTS Available in PDF only. Firm Administration Report $299 / copy Zip Association Address Phone (Required) Information Technology Report $299 / copy Payment: Check Visa MasterCard We do NOT accept AMEX. Human Resources Report Internal Operational Package* $299 / copy $499/ pkg. *Internal Operational Package includes one electronic package of all three operational reports, above. INSIDE PUBLIC ACCOUNTING NEWSLETTER Card # Exp. Date Security Code Name Billing Address PDF Single-User Annual Subscription Print Single-User Annual Subscription Print and PDF Single-User Annual Subscription $459 / yr. $558 / yr. $598 / yr. City Zip SPECIAL INSTRUCTIONS: State Firmwide PDF Annual Subscription Contact our office for more details. Starting at $1,299 / yr.