PAY & COMPENSATION

How Large and Small Firms Allocate Income

Dollar on Question MarkHow many of these 8 criteria does your firm use?

By Marc Rosenberg
Partner Comp: Art & Science

For purposes of this post, we will group CPA firms according to five different sizes:

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  1. The Big 4. They are the ultimate of sophistication, running their firms as true, colossal corporations, regardless of their legal entity. Virtually none of this post relates to Big 4 firms.
  1. The Top 100 firms, excluding the Big 4. The 100th largest firm was $33 million in 2015.
  1. Multipartner firms from $15 million to $33 million.
  1. Multipartner firms from $5 million to $15 million.
  1. Multipartner firms below $5 million.