Accounting firms: ranked by number of accounting professionals in L.A. County.

ACCOUNTING FIRMS Ranked by number of accounting professionals
in L.A. County

Rank   Firm (Ranking          L.A. County Staff          Revenue
       in 2004)               (current/year ago)      (in millions)
       * name                    * accounting        * L.A. County
       * address                  prof. (1)             '04/'03
                              * total prof. (2)    * firmwide '04/'03
                                    * CPAs

 1     Deloitte & Touche         1,439/1,451             WND/WND
       LLP (1)                   1,616/1,615         $16,400/$15,100
       350 S. Grand Ave.           WND/WND
       Los Angeles 90071

 2     Ernst & Young             1,382/1,350             WND/WND
       LLP (2)                   1,566/1,650          14,500/13,100
       725 S. Figueroa St.         WND/WND
       Los Angeles 90017

 3     Pricewaterhouse-            874/781               WND/WND
       Coopers LLP (3)            1,043/939           17,600/15,820
       350 S. Grand Ave.           WND/WND
       Los Angeles 90071

 4     KPMG LLP (4)                695/607               WND/WND
       355 S. Grand Ave.,          851/800         4,100 (4)/3,800 (4)
       Suite 2000                  WND/WND
       Los Angeles 90071

 5     Jefferson Wells             200/N/A               $30/N/A
       1900 Avenue of the          210/N/A               350/NA
       Stars, Suite 1820            90/N/A
       Los Angeles 90067

 6     Loring Ward Inc. (5)        196/194               WND/31
       10100 Santa Monica          227/202              WND/$35.8
       Blvd., Suite 1300            88/NA
       Los Angeles 90067

 7     Miller Kaplan Arase         130/128               WND/WND
       & Co. LLP (6)               148/145               WND/WND
       4123 Lankershim              73/72
       Blvd. North
       Hollywood 91602

 8     Grant Thornton               129/98               WND/WND
       LLP (10)                    140/108           635 (4)/485 (4)
       1000 Wilshire                37/30
       Blvd., Suite 300
       Los Angeles 90017

 9     Moss Adams LLP (9)          126/113               WND/WND
       11766 Wilshire              130/122               198/178
       Blvd., Suite 900             65/60
       Los Angeles 90025

 10    Gelfand Rennert &           125/114               WND/WND
       Feldman LLP (7)             127/120               WND/WND
       1880 Century Park            21/22
       East, Suite 1600
       Los Angeles 90067

Rank   Firm (Ranking                   Industries Served
       in 2004)                         (partial list)
       * name
       * address

 1     Deloitte & Touche             technology, media and
       LLP (1)                 telecommunications, real estate,
       350 S. Grand Ave.        financial services, health care
       Los Angeles 90071

 2     Ernst & Young                 media, entertainment,
       LLP (2)                 technology, real estate, retail,
       725 S. Figueroa St.      health sciences, manufacturing
       Los Angeles 90017

 3     Pricewaterhouse-         consumer products, technology,
       Coopers LLP (3)        financial services, entertainment,
       350 S. Grand Ave.                  health care
       Los Angeles 90071

 4     KPMG LLP (4)           consumer and industrial businesses,
       355 S. Grand Ave.,         financial services, health
       Suite 2000                    care, public services
       Los Angeles 90071

 5     Jefferson Wells          construction, health care, high
       1900 Avenue of the           technology, insurance,
       Stars, Suite 1820             manufacturing, retail
       Los Angeles 90067

 6     Loring Ward Inc. (5)          corporate executives,
       10100 Santa Monica          music publishing, sports,
       Blvd., Suite 1300              financial services
       Los Angeles 90067

 7     Miller Kaplan Arase           radio and broadcast,
       & Co. LLP (6)             entertainment, licensing and
       4123 Lankershim           royalties, 401(k), non-profit
       Blvd. North
       Hollywood 91602

 8     Grant Thornton           manufacturing and distribution,
       LLP (10)                   mortgage banking, financial
       1000 Wilshire              institutions, real estate,
       Blvd., Suite 300                   technology
       Los Angeles 90017

 9     Moss Adams LLP (9)      apparel, financial institutions,
       11766 Wilshire           health care, manufacturing and
       Blvd., Suite 900           distribution, entertainment
       Los Angeles 90025

 10    Gelfand Rennert &          entertainment, publishing,
       Feldman LLP (7)            merchandising, non-profit,
       1880 Century Park         sports, corporate executives
       East, Suite 1600
       Los Angeles 90067

Rank   Firm (Ranking                  Accounting Services
       in 2004)                          (partial list)
       * name
       * address

 1     Deloitte & Touche        audit, taxation, internal audit,
       LLP (1)                mergers and acquisitions, corporate
       350 S. Grand Ave.      finance, personal financial planning
       Los Angeles 90071

 2     Ernst & Young           audit, tax operations/compliance,
       LLP (2)                 tax, internal audit/business risk
       725 S. Figueroa St.      advisory, information technology
       Los Angeles 90017

 3     Pricewaterhouse-          audit, tax, financial advisory
       Coopers LLP (3)             services, risk management,
       350 S. Grand Ave.              transaction services
       Los Angeles 90071

 4     KPMG LLP (4)             audit, tax, transfer pricing and
       355 S. Grand Ave.,      valuation, risk advisory services,
       Suite 2000                    transaction, forensic
       Los Angeles 90071

 5     Jefferson Wells         internal controls, internal audit,
       1900 Avenue of the     tax operations, finance operations,
       Stars, Suite 1820               finance forensics
       Los Angeles 90067

 6     Loring Ward Inc. (5)     family office, wealth planning,
       10100 Santa Monica          tax, business management,
       Blvd., Suite 1300              tax compliance work
       Los Angeles 90067

 7     Miller Kaplan Arase                full service
       & Co. LLP (6)
       4123 Lankershim
       Blvd. North
       Hollywood 91602

 8     Grant Thornton             audit, federal tax, risk and
       LLP (10)                advisory services, internal audit,
       1000 Wilshire                mergers and acquisitions
       Blvd., Suite 300
       Los Angeles 90017

 9     Moss Adams LLP (9)     assurance, tax, business management,
       11766 Wilshire               estate planning, royalty
       Blvd., Suite 900          compliance, litigation support
       Los Angeles 90025

 10    Gelfand Rennert &        business management, royalty and
       Feldman LLP (7)         profit participation examinations,
       1880 Century Park         tax consulting and compliance
       East, Suite 1600
       Los Angeles 90067

Rank   Firm (Ranking                    Other Services
       in 2004)                         (partial list)
       * name
       * address

  1    Deloitte & Touche         human capital services, risk
       LLP (1)                      management, information
       350 S. Grand Ave.             technology solutions
       Los Angeles 90071

  2    Ernst & Young                human capital advisory,
       LLP (2)                  restructuring, valuations, real
       725 S. Figueroa St.      estate and litigation advisory
       Los Angeles 90017

  3    Pricewaterhouse-       internal audit, litigation support,
       Coopers LLP (3)           information security/privacy,
       350 S. Grand Ave.            corporate tax services
       Los Angeles 90071

  4    KPMG LLP (4)             Japanese practice, mergers and
       355 S. Grand Ave.,      acquisitions, corporate finance,
       Suite 2000                 operations risk management
       Los Angeles 90071

  5    Jefferson Wells            technology risk management
       1900 Avenue of the
       Stars, Suite 1820
       Los Angeles 90067

  6    Loring Ward Inc. (5)      forensic auditing, litigation
       10100 Santa Monica         support, participation and
       Blvd., Suite 1300               royalty auditing
       Los Angeles 90067

  7    Miller Kaplan Arase       management consulting, estate
       & Co. LLP (6)           and gift tax, financial planning,
       4123 Lankershim          information systems consulting
       Blvd. North
       Hollywood 91602

  8    Grant Thornton              valuations, forensic and
       LLP (10)                   investigative, compensation
       1000 Wilshire                and benefit consulting
       Blvd., Suite 300
       Los Angeles 90017

  9    Moss Adams LLP (9)          manufacturing consulting,
       11766 Wilshire              mergers and acquisitions,
       Blvd., Suite 900            personal wealth services
       Los Angeles 90025

 10    Gelfand Rennert &         valuations, music publishing
       Feldman LLP (7)                and administration,
       1880 Century Park              litigation support
       East, Suite 1600
       Los Angeles 90067

Rank   Firm (Ranking          Profile          Top Local Executive
       in 2004)               * headquarters   * name
       * name                 * year est.      * title
       * address              * offices        * phone
                              (county/total)

  1    Deloitte & Touche      New York         Tony Buzzelli (3)
       LLP (1)                1895             natl. mng. ptnr.,
       350 S. Grand Ave.      5/670            vice chair
       Los Angeles 90071                       [phone]

  2    Ernst & Young          New York         Anthony K. Anderson
       LLP (2)                1903             managing ptnr., Pac. SW
       725 S. Figueroa St.    2/670            [phone]
       Los Angeles 90017

  3    Pricewaterhouse-       New York         Bradley J. Oltmanns
       Coopers LLP (3)        1865             office managing ptnr.
       350 S. Grand Ave.      1/769            [phone]
       Los Angeles 90071

  4    KPMG LLP (4)           New York         Philip R. Schimmel
       355 S. Grand Ave.,     1897             managing partner
       Suite 2000             3/94 (5)         [phone]
       Los Angeles 90071

  5    Jefferson Wells        Milwaukee        Dave Gennrich
       1900 Avenue of the     1910             managing director
       Stars, Suite 1820      1/45             [phone]
       Los Angeles 90067

  6    Loring Ward Inc. (5)   Los Angeles      Mickey Segal
       10100 Santa Monica     1981             president
       Blvd., Suite 1300      2/3              [phone]
       Los Angeles 90067

  7    Miller Kaplan Arase    N. Hollywood     Mannon Kaplan
       & Co. LLP (6)          1941             managing partner
       4123 Lankershim        1/3              [phone]
       Blvd. North
       Hollywood 91602

  8    Grant Thornton         Chicago          Mark A. Bagaason
       LLP (10)               1924             So. Calif.
       1000 Wilshire          1/540            managing ptnr.
       Blvd., Suite 300                        [phone]
       Los Angeles 90017

  9    Moss Adams LLP (9)     Seattle          Rob Greenspan
       11766 Wilshire         1913             managing partner
       Blvd., Suite 900       1/17             [phone]
       Los Angeles 90025

 10    Gelfand Rennert &      Los Angeles      Todd Gelfand
       Feldman LLP (7)        1967             managing partner
       1880 Century Park      1/3              [phone]
       East, Suite 1600
       Los Angeles 90067

NA--Not available

WND--Would not disclose

N/A--Not applicable

(1) Number of employees doing accounting work, including CPAs, but
excluding support staff.

(2) Total number of professionals, including accounting professionals,
but excluding support staff.

(3) Business development director.

'U.S. revenues.

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press time. While every effort is made to ensure the accuracy and
thoroughness of the list, omissions and typographical errors
sometimes occur. Please send corrections or additions on company
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Angeles Business Journal. This list may not be reprinted in whole
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