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


EXECUTIVE SUMMARY

THE Big Four accounting firms employ 60 percent of the 8,249 accounting professionals who work at the 50 largest firms.

Led by Deloitte and Touche USA LLP LLP - Lower Layer Protocol , the big four held their respective positions on the list. They increased their employee count by 17 percent, with Deloitte accounting for the bulk of the increase. PricewaterhouseCoopers LLP added 104 accounting professionals.

Grant Thorton LLP moved up two spots to No. 5 on the list, making it the largest local firm. Last year's No. 5 Loring Lor´ing

n. 1. Instructive discourse.
 Ward Inc. sold controlling interest controlling interest

The ownership of a quantity of outstanding corporate stock sufficient to control the actions of the firm. Controlling interest often involves ownership of significantly less than 51% of a firm's outstanding stock because many owners fail
 in several specialized spe·cial·ize  
v. spe·cial·ized, spe·cial·iz·ing, spe·cial·iz·es

v.intr.
1. To pursue a special activity, occupation, or field of study.

2.
 units back to their original owners. The largest of those firms, Nigro Karlin Karlin may refer to:

Places:
  • Karlín, Prague
  • Karlin (Pinsk), Belarus
  • Karlino, Białogard County, Poland
People:
  • Ben Karlin
  • Joyce Karlin
  • Miriam Karlin
  • Karlin (Hasidic Dynasty)
 Segal Se·gal   , George 1924-2000.

American sculptor known for his realistic plaster casts of people in ordinary situations.

Noun 1. Segal - United States sculptor (born in 1924)
George Segal
 & Feldstein Feldstein is a surname and may refer to:
  • Al Feldstein
  • Jack Feldstein
  • Lewis M. Feldstein
  • Mark Feldstein
  • Martin "Marty" S. Feldstein
  • Michael Feldstein

This page or section lists people with the surname Feldstein.
, ranks No. 10 on this year's list.

The majority of firms on the list reported an increase in the number of accounting professionals. No. 7 RSM RSM (in Britain) regimental sergeant major  McGladrey/McGladrey & Pullen Pul´len

n. 1. Poultry.
 jumped 10 spots upping its staff by 50 percent to 160 locally. The firm is one of several with an alternative practice structure. Audit and attest To solemnly declare verbally or in writing that a particular document or testimony about an event is a true and accurate representation of the facts; to bear witness to. To formally certify by a signature that the signer has been present at the execution of a particular writing so as  services are provided by McGladrey & Pullen while RSM McGladrey RSM McGladrey, Inc. is a tax, accounting and consulting firm in the United States, headquartered in Bloomington, Minnesota. It is the US member firm of RSM International, the 6th largest network of professional service firms in the world.  provides tax and consulting services Noun 1. consulting service - service provided by a professional advisor (e.g., a lawyer or doctor or CPA etc.)
service - work done by one person or group that benefits another; "budget separately for goods and services"
.

Other firms making significant moves include No. 28 Simpson Simp·son , Sir James Young 1811-1870.

British obstetrician and a founder of gynecology. He is also known for introducing the use of chloroform as an anesthetic.
 & Simpson CPAs and No. 33 Singer Burke The name Burke (from Irish Gaelic de Burca, of Norman origin). In English the meaning of the name Burke is "fortified hill." See also Berkley. Places
Australia
  • Shire of Burke, Queensland, a Local Government Area
 & Co. CPAs LLP, both of which moved up four spots. Los Angeles-based Simpson & Simpson added 11 accounting professionals while Encino-based Singer Burke added eight.

THE PACESETTER

DELOITTE & TOUCHE LLP

NEW York-based Deloitte & Touche USA LLP remains atop the list of the largest accounting firms in L.A. County with more than 2,000 accounting professionals in local offices.

The company has added 517 employees over the past 12 months, and attributes the growth to its decision to combine a broad range of advisory services advisory services

advisory services provided to the public, in their capacity as owners and managers of animals, are an important part of veterinary science. They may be provided by government bureaux, by commercial companies who deal in pharmaceuticals or animals or animal
 with its traditional audit services.

"The success that we realized in 2005 accelerated this past year" said Tony Buzzelli, vice chairman and national managing partner. "The market acknowledges our strategy."

The amount of accounting work such as basic tax preparation and audits has increased significantly in recent years with the passage of Sarbanes-Oxley legislation. There was a spike A burst of extra voltage in a power line that lasts only a few nanoseconds. See power surge, power swell, sag and surge suppression.

(jargon) spike - To defeat a selection mechanism by introducing a (sometimes temporary) device that forces a specific result.
 in the amount of work initially because the guidance wasn't was·n't  

Contraction of was not.


wasn't was not
wasn't be
 clear, but that is slowly declining as companies become more familiar with the requirements.

"There is a layer of work that Sarbanes-Oxley requires on an ongoing basis that over time will become less," said Buzzelli.

Buzzelli said that he has seen a decrease in the number of earnings restatements that companies are filing with the implementation of Sarbanes-Oxley on a same company basis. He said that he sees the extra reporting efforts as an opportunity for directors to dig deeper into the details of issues for which they had always been responsible.
Rank   Firm (Ranking in 2006)          L.A. County Staff
       * name                          (current/year ago)
       * address                     * accounting prof. (1)
       * Web site                      * total prof. (2)
                                             * CPAs

  1    Deloitte & Touche                  2,024/1,507
       USA LLP (1)                        2,436/1,803
       350 S. Grand Ave.                    458/443
       Los Angeles 90071
       deloitte.com/us

  2    Ernst & Young LLP (2)              1,072/1,058
       725 S. Figueroa St.                1,367/1,367
       Los Angeles 90017                    WND/WND
       ey.com

  3    PricewaterhouseCoopers              1,069/965
       LLP (3)                            1,252/1,141
       350 S. Grand Ave.                    WND/WND
       Los Angeles 90071
       pwc.com

  4    KPMG LLP (4)                         754/705
       355 S. Grand Ave.,                   907/851
       Suite 2000                           WND/WND
       Los Angeles 90071
       us.kpmg.com

  5    Grant Thornton LLP (7)               197/147
       1000 Wilshire Blvd.,                 197/159
       Suite 300                             40/38
       Los Angeles 90017
       grantthornton.com

  6    BDO Seidman LLP (6)                  167/150
       1900 Avenue of the                   194/169
       Stars, 11th Floor                     75/60
       Los Angeles 90067
       bdo.com

  7    RSM McGladrey/McGladrey              160/105
       & Pullen (4) (17)                    248/112
       251 S. Lake Ave.,                     75/43
       Suite 300
       Pasadena 91101
       rsmmcgladrey.com

  8    Moss Adams LLP (8)                   157/146
       11766 Wilshire Blvd.,                165/155
       Suite 900                             70/67
       Los Angeles 90025
       mossadams.com

  9    Holthouse Carlin &                   154/109
       Van Trigl LLP (16)                   158/113
       1601 Cloverfield Blvd.,               66/53
       Suite 300 South
       Santa Monica 90404
       hcvt.com

 10    Nigro Karlin Segal &                 145/WND
       Feldstein LLP (5)                    170/WND
       10100 Santa Monica Blvd.,             55/WND
       Suite 1300
       Los Angeles 90067
       loringward.com

 11    Gelfand Renned &                     143/140
       Feldman LLP (9)                      146/143
       1880 Century Park East,               22/28
       Suite 1600
       Los Angeles 90067
       grfllp.com

 12    Miller Kaplan Arase                  135/130
       & Co. LLP (10)                       135/130
       4123 Lankershim Blvd.                 78/73
       North Hollywood 91602
       millerkaplan.com

 13    Singer Lewak Greenbaum               128/114
       & Goldstein LLP (12)                 142/120
       10960 Wilshire Blvd.,                 49/38
       Suite 1100
       Los Angeles 90024
       sigg.com

 14    CBIZ/Mayer Hoffman                   121/114
       McCann P.C. (6) (11)                 143/132
       11601 Wilshire Blvd.,                 52/52
       Suite 2300
       Los Angeles 90025
       cbiz.com

 15    Gumbiner Savett Inc. (14)            120/112
       1723 Cloverfield Blvd.               130/120
       Santa Monica 90404                    65/55
       gscpa.com

 16    Windes & McClaughry                  117/110
       Accty. Corp. (15)                    125/122
       111 W. Ocean Blvd.,                   75/70
       22nd Floor
       Long Beach 90802
       windes.com

 17    Grobstein Horwath                    114/112
       & Co. LLP (13)                       124/125
       15233 Ventura Blvd.,                  57/55
       Ninth Floor
       Sherman Oaks 91403
       horwathcal.com

 18    Rothstein Kass                        112/80
       & Co. P.C. (20)                       119/85
       9171 Wilshire Blvd.,                  59/47
       5th Floor
       Beverly Hills 90210
       rkco.com

 19    RBZ LLP (18)                         109/101
       11755 Wilshire Blvd.,                115/103
       Ninth Floor                           78/76
       Los Angeles 90025
       rbz.com

 20    Good Swartz Brown                     89/83
       & Berns LLP (19)                      93/875
       11755 Wilshire Blvd.,                  1/45
       Suite 1700
       Los Angeles 90025
       gsbbcpa.com

 21    Gursey Schneider                      85/74
       & Co. LLP (21)                        90/834
       10351 Santa Monica Blvd.,              6/43
       Suite 300
       Los Angeles 90025
       gursey.com

 22    Green Hasson                          76/74
       & Jenks LLP (22)                      83/794
       10990 Wilshire Blvd.,                  8/47
       16th Floor
       Los Angeles 90024
       ghjadvisors.com

 23    White Zuckerman Warsavsky             73/68
       Luna Wolf & Hunt (23)                 76/71
       14455 Ventura Blvd.,                  41/39
       Third Floor
       Sherman Oaks 91423
       wzwlw.com

 24    NSBN LLP (24)                         67/65
       9454 Wilshire Blvd.,                  72/69
       Fourth Floor                          36/33
       Beverly Hills 90212
       nsbn.com

 25    Sioneftold                            67/46
       Josephson Inc. (26)                   67/46
       2049 Century Park East,               30/22
       Suite 400
       Los Angeles 90067
       sjaccounting.com

 26    Tanner Mainstain                      60/59
       Blatt & Glynn (25)                    61/62
       10866 Wilshire Blvd.,                 20/23
       10th Floor
       Los Angeles 90024
       tmbgcpa.com

 27    Moore Stepbens Wurth                  48/41
       Frazer & Torbet LLP (28)              54/43
       1199 S. Fairway Drive,                28/22
       Suite 200
       Walnut 91789
       mswft.com

 28    Simpson & Simpson                     42/31
       CPAs (32)                             45/31
       3600 Wilhire Blvd.,                   42/31
       Suite 1710
       Los Angeles 90010
       simpsonandsimpsoncpas.com

 29    Vasquez and Co. LLP                   41/34
       801 S. Grand Ave.,                    45/36
       Suite 400                             16/14
       Los Angeles 90017
       vasquezcpa.com

 30    Lodgen Lacher Golditch                40/38
       Sardi & Howard LLP (29)               43/36
       16530 Ventura Blvd.,                  30/29
       Suite 305
       Encino 91436
       fllgsh.com

 31    Lucas Horsfall Murphy                 38/33
       & Pindroh LLP (30)                    38/33
       100 E. Corson St.,                    25/20
       Suite 200
       Pasadena 91103
       lhmp.com

 32    Vicenti Lloyd &                       37/32
       Stutzman LLP (31)                     40/38
       2210 E. Route 66,                     23/26
       Suite 100
       Glendora 91740
       vlsllp.com

 33    Singer Burke & Co.                    36/28
       CPAs LLP (37)                         40/36
       6345 Balboa Blvd.,                    14/12
       Suite 375
       Encino 91316
       singerburke.com

 34    Rose Snyder & Jacobs (34)             34/31
       15821 Ventura Blvd.,                  34/31
       Suite 490                             22/18
       Encino 91436
       rsjcpa.com

 35    Kellogg & Andelson                    33/44
       Accountancy Corp. (27)                37/51
       14724 Ventura Blvd.,                  WND/17
       Second Floor
       Sherman Oaks 91403
       k-a.com

 36    Solomon Ross Grey                     32/30
       and Co. LLP (35)                      37/35
       16633 Ventura Blvd.,                  30/28
       Suite 600
       Encino 91436
       srgco.com

 37    Fineman West &                        31/31
       Co. LLP (33)                          31/31
       9100 Wilshire Blvd.,                  22/22
       Suite 200 West
       Beverly Hills 90212
       fwllp.com

 38    Raimondo Pettit                       31/27
       Group (40)                            31/27
       21515 Hawthorne Blvd.,                14/12
       Suite 1250
       Torrance 90503
       rpgcpa.com

 39    Melon! Hribal                         29/27
       Tratner LLP (39)                      29/27
       5950 Canoga Ave.,                     18/17
       Suite 350
       Woodland Hills 91367
       mhtcpa.com

 40    Kirsch Kohn &                         28/29
       Bridge LLP (36)                       28/29
       15910 Ventura Blvd.,                  20/21
       Suite 1100
       Encino 91436
       kkbcpa.com

 41    Hutchinson &                          27/27
       Bloodgood LLP (38)                    50/50
       101 N. Brand Blvd.,                   19/19
       Suite 1600
       Glendale 91203
       hbllp.com

 42    Martin Werbelow LLP (42)              26/26
       300 N. Lake Ave.,                     27/27
       Suite 930                             16/17
       Pasadena 91101
       mwco.com

 43    Sobul Primes &                        26/26
       Schenkel (43)                         26/26
       12100 Wilshire Blvd.,                 15/15
       Suite 1150
       Los Angeles 90025
       spscpa.com

 44    PKF (45)                              23/22
       400 S. Hope St.                       30/28
       Los Angeles 90071                     12/11
       pkfla.com

 45    Macias Gin! &                         23/22
       O'Connell LLP                         28/23
       515 S. Figueroa St.,                   7/6
       Suite 325
       Los Angeles 90071
       mgocpa.com

 46    Edward White &                        23/23
       Co. LLP (44)                          25/25
       21700 Oxnard St.,                     14/14
       Suite 400
       Woodland Hills 91367
       N/A

 47    Gorelick & Uslaner                    22/22
       CPAs (46)                             28/27
       11620 Wilshire Blvd.,                 18/19
       Suite 800
       Los Angeles 90025
       gucpas.com

 48    Rossi Doskocil &                      22/21
       Finkelstein LLP (49)                   21/2
       400 Oceangate,                         18/8
       Suite 1000
       Long Beach 90802
       rossillp.com

 49    UHY Advisors (41)                     21/26
       11661 San Vicente Blvd.,              24/28
       Suite 600                             15/17
       Los Angeles 90049
       uhy-us.com

 50    Maginnis Knechtel &                   21/21
       McIntyre (48)                         22/21
       950 S. Arroyo Parkway                 14/15
       Pasadena 91105
       m-k-m.com

Rank   Firm (Ranking in 2006)           Revenue (3)
       * name                        (county/total)
       * address                         * 2006
       * Web site                        * 2005

  1    Deloitte & Touche               WND/$8,770
       USA LLP (1)                     WND/$7,810
       350 S. Grand Ave.
       Los Angeles 90071
       deloitte.com/us

  2    Ernst & Young LLP (2)           WND/18,400
       725 S. Figueroa St.             WND/16,900
       Los Angeles 90017
       ey.com

  3    PricewaterhouseCoopers          WND/22,000
       LLP (3)                         WND/20,300
       350 S. Grand Ave.
       Los Angeles 90071
       pwc.com

  4    KPMG LLP (4)                    WND/16,900
       355 S. Grand Ave.,              WND/15,690
       Suite 2000
       Los Angeles 90071
       us.kpmg.com

  5    Grant Thornton LLP (7)           WND/866
       1000 Wilshire Blvd.,             WND1795
       Suite 300
       Los Angeles 90017
       grantthornton.com

  6    BDO Seidman LLP (6)              WND/WND
       1900 Avenue of the               WND/WND
       Stars, 11th Floor
       Los Angeles 90067
       bdo.com

  7    RSM McGladrey/McGladrey         WND/1,200
       & Pullen (4) (17)               WND/1,000
       251 S. Lake Ave.,
       Suite 300
       Pasadena 91101
       rsmmcgladrey.com

  8    Moss Adams LLP (8)               WND/272
       11766 Wilshire Blvd.,            WND/230
       Suite 900
       Los Angeles 90025
       mossadams.com

  9    Holthouse Carlin &               40.1/46
       Van Trigl LLP (16)              30.6/30.6
       1601 Cloverfield Blvd.,
       Suite 300 South
       Santa Monica 90404
       hcvt.com

 10    Nigro Karlin Segal &             WND/WND
       Feldstein LLP (5)                WND/WND
       10100 Santa Monica Blvd.,
       Suite 1300
       Los Angeles 90067
       loringward.com

 11    Gelfand Renned &                 WND/WND
       Feldman LLP (9)                  WND/WND
       1880 Century Park East,
       Suite 1600
       Los Angeles 90067
       grfllp.com

 12    Miller Kaplan Arase              WND/WND
       & Co. LLP (10)                   WND/WND
       4123 Lankershim Blvd.
       North Hollywood 91602
       millerkaplan.com

 13    Singer Lewak Greenbaum          $23.6/$34
       & Goldstein LLP (12)           $18.5/$25.8
       10960 Wilshire Blvd.,
       Suite 1100
       Los Angeles 90024
       sigg.com

 14    CBIZ/Mayer Hoffman               WND/WND
       McCann P.C. (6) (11)             WND/WND
       11601 Wilshire Blvd.,
       Suite 2300
       Los Angeles 90025
       cbiz.com

 15    Gumbiner Savett Inc. (14)       22.8/22.8
       1723 Cloverfield Blvd.          18.1/18.1
       Santa Monica 90404
       gscpa.com

 16    Windes & McClaughry             22.6/22.7
       Accty. Corp. (15)               20.4/20.5
       111 W. Ocean Blvd.,
       22nd Floor
       Long Beach 90802
       windes.com

 17    Grobstein Horwath                WND/WND
       & Co. LLP (13)                   WND/WND
       15233 Ventura Blvd.,
       Ninth Floor
       Sherman Oaks 91403
       horwathcal.com

 18    Rothstein Kass                    WND/95
       & Co. P.C. (20)                WND/69.5 (7)
       9171 Wilshire Blvd.,
       5th Floor
       Beverly Hills 90210
       rkco.com

 19    RBZ LLP (18)                     WND/WND
       11755 Wilshire Blvd.,            WND/WND
       Ninth Floor
       Los Angeles 90025
       rbz.com

 20    Good Swartz Brown                 20/20
       & Berns LLP (19)                16.6/16.6
       11755 Wilshire Blvd.,
       Suite 1700
       Los Angeles 90025
       gsbbcpa.com

 21    Gursey Schneider                18.8/18.8
       & Co. LLP (21)                  16.3/16.3
       10351 Santa Monica Blvd.,
       Suite 300
       Los Angeles 90025
       gursey.com

 22    Green Hasson                     WND/WND
       & Jenks LLP (22)                 WND/WND
       10990 Wilshire Blvd.,
       16th Floor
       Los Angeles 90024
       ghjadvisors.com

 23    White Zuckerman Warsavsky         16/18
       Luna Wolf & Hunt (23)             14/15
       14455 Ventura Blvd.,
       Third Floor
       Sherman Oaks 91423
       wzwlw.com

 24    NSBN LLP (24)                    WND/WND
       9454 Wilshire Blvd.,             WND/WND
       Fourth Floor
       Beverly Hills 90212
       nsbn.com

 25    Sioneftold                       19.7/39
       Josephson Inc. (26)              15.2/28
       2049 Century Park East,
       Suite 400
       Los Angeles 90067
       sjaccounting.com

 26    Tanner Mainstain                 WND/WND
       Blatt & Glynn (25)               WND/WND
       10866 Wilshire Blvd.,
       10th Floor
       Los Angeles 90024
       tmbgcpa.com

 27    Moore Stepbens Wurth             10.1/17
       Frazer & Torbet LLP (28)         7.9/14.8
       1199 S. Fairway Drive,
       Suite 200
       Walnut 91789
       mswft.com

 28    Simpson & Simpson                4.5/4.5
       CPAs (32)                        3.8/3.8
       3600 Wilhire Blvd.,
       Suite 1710
       Los Angeles 90010
       simpsonandsimpsoncpas.com

 29    Vasquez and Co. LLP              WND/WND
       801 S. Grand Ave.,               WND/WND
       Suite 400
       Los Angeles 90017
       vasquezcpa.com

 30    Lodgen Lacher Golditch           WND/WND
       Sardi & Howard LLP (29)          WND/WND
       16530 Ventura Blvd.,
       Suite 305
       Encino 91436
       fllgsh.com

 31    Lucas Horsfall Murphy              8/8
       & Pindroh LLP (30)               7.6/7.6
       100 E. Corson St.,
       Suite 200
       Pasadena 91103
       lhmp.com

 32    Vicenti Lloyd &                  7.1/7.1
       Stutzman LLP (31)                6.9/6.9
       2210 E. Route 66,
       Suite 100
       Glendora 91740
       vlsllp.com

 33    Singer Burke & Co.               WND/WND
       CPAs LLP (37)                    WND/WND
       6345 Balboa Blvd.,
       Suite 375
       Encino 91316
       singerburke.com

 34    Rose Snyder & Jacobs (34)        WND/WND
       15821 Ventura Blvd.,             WND/WND
       Suite 490
       Encino 91436
       rsjcpa.com

 35    Kellogg & Andelson                WND/10
       Accountancy Corp. (27)           7.5/8.5
       14724 Ventura Blvd.,
       Second Floor
       Sherman Oaks 91403
       k-a.com

 36    Solomon Ross Grey                WND/WND
       and Co. LLP (35)                 WND/WND
       16633 Ventura Blvd.,
       Suite 600
       Encino 91436
       srgco.com

 37    Fineman West &                   WND/WND
       Co. LLP (33)                     WND/WND
       9100 Wilshire Blvd.,
       Suite 200 West
       Beverly Hills 90212
       fwllp.com

 38    Raimondo Pettit                  WND/WND
       Group (40)                       WND/WND
       21515 Hawthorne Blvd.,
       Suite 1250
       Torrance 90503
       rpgcpa.com

 39    Melon! Hribal                    WND/WND
       Tratner LLP (39)                 WND/WND
       5950 Canoga Ave.,
       Suite 350
       Woodland Hills 91367
       mhtcpa.com

 40    Kirsch Kohn &                      5/5
       Bridge LLP (36)                  4.7/4.7
       15910 Ventura Blvd.,
       Suite 1100
       Encino 91436
       kkbcpa.com

 41    Hutchinson &                     WND/WND
       Bloodgood LLP (38)               6.8/15.5
       101 N. Brand Blvd.,
       Suite 1600
       Glendale 91203
       hbllp.com

 42    Martin Werbelow LLP (42)         3.9/3.9
       300 N. Lake Ave.,                3.7/3.7
       Suite 930
       Pasadena 91101
       mwco.com

 43    Sobul Primes &                   WND/WND
       Schenkel (43)                    WND/WND
       12100 Wilshire Blvd.,
       Suite 1150
       Los Angeles 90025
       spscpa.com

 44    PKF (45)                         WND/WND
       400 S. Hope St.                  WND/WND
       Los Angeles 90071
       pkfla.com

 45    Macias Gin! &                    2.6/16.6
       O'Connell LLP                    2.2/14.4
       515 S. Figueroa St.,
       Suite 325
       Los Angeles 90071
       mgocpa.com

 46    Edward White &                   WND/WND
       Co. LLP (44)                     WND/WND
       21700 Oxnard St.,
       Suite 400
       Woodland Hills 91367
       N/A

 47    Gorelick & Uslaner               WND/WND
       CPAs (46)                        WND/WND
       11620 Wilshire Blvd.,
       Suite 800
       Los Angeles 90025
       gucpas.com

 48    Rossi Doskocil &                 WND/WND
       Finkelstein LLP (49)             WND/WND
       400 Oceangate,
       Suite 1000
       Long Beach 90802
       rossillp.com

 49    UHY Advisors (41)                5.2/235
       11661 San Vicente Blvd.,          5/198
       Suite 600
       Los Angeles 90049
       uhy-us.com

 50    Maginnis Knechtel &              WND/WND
       McIntyre (48)                    3.9/3.9
       950 S. Arroyo Parkway
       Pasadena 91105
       m-k-m.com

Rank   Firm (Ranking in 2006)        Industries Served
       * name                        (partial list)
       * address
       * Web site

  1    Deloitte & Touche             entertainment, financial services,
       USA LLP (1)                   health care, hospitality,
       350 S. Grand Ave.             manufacturing, media, real estate,
       Los Angeles 90071             retail, technology
       deloitte.com/us

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

  3    PricewaterhouseCoopers        entertainment, financial services,
       LLP (3)                       health care, insurance, legal,
       350 S. Grand Ave.             manufacturing and dist., media,
       Los Angeles 90071             non-profit, real estate,
       pwc.com                       technology

  4    KPMG LLP (4)                  entertainment, financial services,
       355 S. Grand Ave.,            health care, insurance,
       Suite 2000                    manufacturing and dist., media,
       Los Angeles 90071             non-profit, real estate,
       us.kpmg.com                   technology

  5    Grant Thornton LLP (7)        entertainment, manufacturing,
       1000 Wilshire Blvd.,          manufacturing and dist.,
       Suite 300                     non-profit, real estate, retail,
       Los Angeles 90017             technology, financial institutions
       grantthornton.com

  6    BDO Seidman LLP (6)           apparel, construction,
       1900 Avenue of the            entertainment, financial services,
       Stars, 11th Floor             insurance, manufacturing and
       Los Angeles 90067             dist., non-profit, real estate,
       bdo.com                       retail, technology

  7    RSM McGladrey/McGladrey       construction, entertainment,
       & Pullen (4) (17)             financial services, manufacturing
       251 S. Lake Ave.,             and dist., media, real estate,
       Suite 300                     technology, telecommunications
       Pasadena 91101
       rsmmcgladrey.com

  8    Moss Adams LLP (8)            apparel, entertainment, financial
       11766 Wilshire Blvd.,         services, health care,
       Suite 900                     manufacturing and dist.,
       Los Angeles 90025             non-profit, real estate,
       mossadams.com                 technology

  9    Holthouse Carlin &            apparel, construction,
       Van Trigl LLP (16)            entertainment, hospitality,
       1601 Cloverfield Blvd.,       manufacturing and dist., media,
       Suite 300 South               real estate, retail, sports,
       Santa Monica 90404            technology
       hcvt.com

 10    Nigro Karlin Segal &          entertainment, financial services,
       Feldstein LLP (5)             legal, media, real estate, sports
       10100 Santa Monica Blvd.,
       Suite 1300
       Los Angeles 90067
       loringward.com

 11    Gelfand Renned &              entertainment, non-profit, sports,
       Feldman LLP (9)               publishing, merchandising,
       1880 Century Park East,       corporate executives
       Suite 1600
       Los Angeles 90067
       grfllp.com

 12    Miller Kaplan Arase           construction, entertainment,
       & Co. LLP (10)                financial services, health care,
       4123 Lankershim Blvd.         manufacturing, media, non-profit,
       North Hollywood 91602         real estate, retail, technology
       millerkaplan.com

 13    Singer Lewak Greenbaum        apparel, construction,
       & Goldstein LLP (12)          entertainment, financial services,
       10960 Wilshire Blvd.,         health care, manufacturing and
       Suite 1100                    dist., non-profit, real estate,
       Los Angeles 90024             technology
       sigg.com

 14    CBIZ/Mayer Hoffman            construction, entertainment,
       McCann P.C. (6) (11)          financial services, health care,
       11601 Wilshire Blvd.,         legal, manufacturing and dist.,
       Suite 2300                    non-profit, real estate, retail,
       Los Angeles 90025             technology
       cbiz.com

 15    Gumbiner Savett Inc. (14)     apparel, construction,
       1723 Cloverfield Blvd.        entertainment, financial services,
       Santa Monica 90404            manufacturing and dist., real
       gscpa.com                     estate, agriculture and food and
                                     beverage

 16    Windes & McClaughry           construction, financial services,
       Accty. Corp. (15)             health care, insurance, legal,
       111 W. Ocean Blvd.,           manufacturing and dist.,
       22nd Floor                    non-profit, real estate, retail,
       Long Beach 90802              technology
       windes.com

 17    Grobstein Horwath             apparel, entertainment, financial
       & Co. LLP (13)                services, hospitality,
       15233 Ventura Blvd.,          manufacturing and dist.,
       Ninth Floor                   non-profit, real estate, retail,
       Sherman Oaks 91403            technology, telecommunications
       horwathcal.com

 18    Rothstein Kass                construction, entertainment,
       & Co. P.C. (20)               financial services, manufacturing
       9171 Wilshire Blvd.,          and dist, media, non-profit, real
       5th Floor                     estate, hedge funds, private
       Beverly Hills 90210           equity funds
       rkco.com

 19    RBZ LLP (18)                  construction, entertainment,
       11755 Wilshire Blvd.,         financial services, hospitality,
       Ninth Floor                   legal, manufacturing and dist.,
       Los Angeles 90025             non-profit, real estate,
       rbz.com                       technology

 20    Good Swartz Brown             apparel, health care, insurance,
       & Berns LLP (19)              legal, manufacturing,
       11755 Wilshire Blvd.,         manufacturing and dist., media,
       Suite 1700                    non-profit, real estate, retail
       Los Angeles 90025
       gsbbcpa.com

 21    Gursey Schneider              entertainment, legal,
       & Co. LLP (21)                manufacturing, non-profit, real
       10351 Santa Monica Blvd.,     estate, retail, sports, technology
       Suite 300
       Los Angeles 90025
       gursey.com

 22    Green Hasson                  manufacturing and dist.,
       & Jenks LLP (22)              non-profit, real estate,
       10990 Wilshire Blvd.,         environmental, law firms
       16th Floor
       Los Angeles 90024
       ghjadvisors.com

 23    White Zuckerman Warsavsky     entertainment, financial services,
       Luna Wolf & Hunt (23)         legal, manufacturing and dist.,
       14455 Ventura Blvd.,          media, non-profit, real estate,
       Third Floor                   technology, telecommunications
       Sherman Oaks 91423
       wzwlw.com

 24    NSBN LLP (24)                 construction, entertainment,
       9454 Wilshire Blvd.,          financial services, health care,
       Fourth Floor                  legal, manufacturing, media,
       Beverly Hills 90212           non-profit, real estate, retail,
       nsbn.com                      affordable housing

 25    Sioneftold                    apparel, construction,
       Josephson Inc. (26)           entertainment, health care,
       2049 Century Park East,       manufacturing and dist.,
       Suite 400                     non-profit, real estate, retail,
       Los Angeles 90067             technology, telecommunications
       sjaccounting.com

 26    Tanner Mainstain              construction, entertainment,
       Blatt & Glynn (25)            financial services, health care,
       10866 Wilshire Blvd.,         real estate, sports
       10th Floor
       Los Angeles 90024
       tmbgcpa.com

 27    Moore Stepbens Wurth          construction, financial services,
       Frazer & Torbet LLP (28)      legal, manufacturing,
       1199 S. Fairway Drive,        manufacturing and dist.,
       Suite 200                     non-profit, real estate,
       Walnut 91789                  governmental, agricultural
       mswft.com

 28    Simpson & Simpson             construction, financial services,
       CPAs (32)                     health care, media, non-profit,
       3600 Wilhire Blvd.,           technology, telecommunications,
       Suite 1710                    governmental utilities,
       Los Angeles 90010             transportation
       simpsonandsimpsoncpas.com

 29    Vasquez and Co. LLP           construction, financial services,
       801 S. Grand Ave.,            health care, manufacturing and
       Suite 400                     dist., non-profit, real estate,
       Los Angeles 90017             technology, government
       vasquezcpa.com

 30    Lodgen Lacher Golditch        construction, entertainment,
       Sardi & Howard LLP (29)       financial services, health care,
       16530 Ventura Blvd.,          hospitality, legal, manufacturing
       Suite 305                     and dist., non-profit, real
       Encino 91436                  estate, retail, sports
       fllgsh.com

 31    Lucas Horsfall Murphy         construction, legal, manufacturing
       & Pindroh LLP (30)            and dist., non-profit, real
       100 E. Corson St.,            estate, telecommunications
       Suite 200
       Pasadena 91103
       lhmp.com

 32    Vicenti Lloyd &               construction, legal, manufacturing
       Stutzman LLP (31)             and dist., non-profit,
       2210 E. Route 66,             engineering, architectural,
       Suite 100                     professional service, retirement
       Glendora 91740                communities, education
       vlsllp.com

 33    Singer Burke & Co.            entertainment, health care, legal,
       CPAs LLP (37)                 media, real estate
       6345 Balboa Blvd.,
       Suite 375
       Encino 91316
       singerburke.com

 34    Rose Snyder & Jacobs (34)     apparel, entertainment, health
       15821 Ventura Blvd.,          care, legal, manufacturing and
       Suite 490                     dist., non-profit, real estate,
       Encino 91436                  retail, technology,
       rsjcpa.com                    telecommunications

 35    Kellogg & Andelson            entertainment, health care,
       Accountancy Corp. (27)        hospitality, manufacturing and
       14724 Ventura Blvd.,          dist., non-profit, real estate,
       Second Floor                  technology
       Sherman Oaks 91403
       k-a.com

 36    Solomon Ross Grey             entertainment, health care,
       and Co. LLP (35)              manufacturing, real estate,
       16633 Ventura Blvd.,          retail, telecommunications
       Suite 600
       Encino 91436
       srgco.com

 37    Fineman West &                apparel, construction,
       Co. LLP (33)                  entertainment, manufacturing,
       9100 Wilshire Blvd.,          real estate, retail, technology,
       Suite 200 West                telecommunications
       Beverly Hills 90212
       fwllp.com

 38    Raimondo Pettit               construction, entertainment,
       Group (40)                    financial services, insurance,
       21515 Hawthorne Blvd.,        manufacturing and dist.,
       Suite 1250                    non-profit, real estate, sports
       Torrance 90503
       rpgcpa.com

 39    Melon! Hribal                 construction, entertainment,
       Tratner LLP (39)              financial services, manufacturing,
       5950 Canoga Ave.,             manufacturing and dist., media,
       Suite 350                     real estate, retail
       Woodland Hills 91367
       mhtcpa.com

 40    Kirsch Kohn &                 construction, legal,
       Bridge LLP (36)               manufacturing, manufacturing and
       15910 Ventura Blvd.,          dist., non-profit, real estate,
       Suite 1100                    retail, grocery
       Encino 91436
       kkbcpa.com

 41    Hutchinson &                  construction, entertainment,
       Bloodgood LLP (38)            financial services, health care,
       101 N. Brand Blvd.,           hospitality, legal, manufacturing
       Suite 1600                    and dist., non-profit, real
       Glendale 91203                estate, retail
       hbllp.com

 42    Martin Werbelow LLP (42)      construction, financial services,
       300 N. Lake Ave.,             health care, legal, manufacturing,
       Suite 930                     manufacturing and dist.,
       Pasadena 91101                non-profit, real estate, retail,
       mwco.com                      technology

 43    Sobul Primes &                apparel, entertainment, health
       Schenkel (43)                 care, hospitality, legal,
       12100 Wilshire Blvd.,         manufacturing and dist., real
       Suite 1150                    estate, retail, technology
       Los Angeles 90025
       spscpa.com

 44    PKF (45)                      entertainment, hospitality,
       400 S. Hope St.               manufacturing and dist.,
       Los Angeles 90071             non-profit, real estate, retail
       pkfla.com

 45    Macias Gin! &                 financial services, health care,
       O'Connell LLP                 manufacturing, non-profit,
       515 S. Figueroa St.,          technology, government
       Suite 325
       Los Angeles 90071
       mgocpa.com

 46    Edward White &                construction, entertainment,
       Co. LLP (44)                  hospitality, manufacturing and
       21700 Oxnard St.,             dist., media, non-profit, real
       Suite 400                     estate, sports, technology,
       Woodland Hills 91367          telecommunications
       N/A

 47    Gorelick & Uslaner            construction, entertainment,
       CPAs (46)                     financial services, legal,
       11620 Wilshire Blvd.,         manufacturing, non-profit, real
       Suite 800                     estate, retail
       Los Angeles 90025
       gucpas.com

 48    Rossi Doskocil &              apparel, construction, health
       Finkelstein LLP (49)          care, legal, manufacturing,
       400 Oceangate,                manufacturing and dist.,
       Suite 1000                    non-profit, real estate, retail,
       Long Beach 90802              technology, transportation
       rossillp.com

 49    UHY Advisors (41)             construction, financial services,
       11661 San Vicente Blvd.,      health care, legal, manufacturing,
       Suite 600                     manufacturing and dist.,
       Los Angeles 90049             non-profit, real estate,
       uhy-us.com                    technology

 50    Maginnis Knechtel &           construction, entertainment,
       McIntyre (48)                 financial services, insurance,
       950 S. Arroyo Parkway         manufacturing and dist.,
       Pasadena 91105                non-profit, real estate,
       m-k-m.com                     technology

Rank   Firm (Ranking in 2006)        Services Offered
       * name                        (partial list)
       * address
       * Web site

  1    Deloitte & Touche             accounting, audit, corporate
       USA LLP (1)                   finance, financial advisory,
       350 S. Grand Ave.             forensic, human capital advisory,
       Los Angeles 90071             internal audit, m&a, risk
       deloitte.com/us               management, taxation, consulting

  2    Ernst & Young LLP (2)         accounting, audit, human capital
       725 S. Figueroa St.           advisory, internal audit, m&a,
       Los Angeles 90017             risk management, taxation,
       ey.com                        transaction, restructuring,
                                     valuations, real estate,
                                     litigation advisory

  3    PricewaterhouseCoopers        audit, financial advisory,
       LLP (3)                       forensic, internal audit,
       350 S. Grand Ave.             litigation support, m&a,
       Los Angeles 90071             regulatory compliance, risk
       pwc.com                       management, taxation, transaction,
                                     process improvement

  4    KPMG LLP (4)                  audit, forensic, information
       355 S. Grand Ave.,            technology, internal audit, m&a,
       Suite 2000                    risk management, royalty
       Los Angeles 90071             compliance, taxation, transaction,
       us.kpmg.com                   advisory

  5    Grant Thornton LLP (7)        audit, forensic, internal audit,
       1000 Wilshire Blvd.,          litigation support, regulatory
       Suite 300                     compliance, taxation, transaction,
       Los Angeles 90017             international tax and business
       grantthornton.com             services, state and local tax,
                                     valuation services

  6    BDO Seidman LLP (6)           accounting, audit, financial
       1900 Avenue of the            advisory, forensic, information
       Stars, 11th Floor             technology, internal audit,
       Los Angeles 90067             litigation support, m&a, risk
       bdo.com                       management, taxation,
                                     Sarbanes-Oxley 404

  7    RSM McGladrey/McGladrey       accounting, audit, business
       & Pullen (4) (17)             management, corporate finance,
       251 S. Lake Ave.,             estate planning, internal audit,
       Suite 300                     m&a, regulatory compliance, risk
       Pasadena 91101                management, taxation,
       rsmmcgladrey.com              international, tax consulting

  8    Moss Adams LLP (8)            accounting, audit, business
       11766 Wilshire Blvd.,         management, litigation support,
       Suite 900                     royalty compliance, taxation,
       Los Angeles 90025             international tax, personal wealth
       mossadams.com                 services, estates & trusts

  9    Holthouse Carlin &            accounting, audit, business
       Van Trigl LLP (16)            management, estate planning,
       1601 Cloverfield Blvd.,       financial advisory, litigation
       Suite 300 South               support, m&a, personal financial
       Santa Monica 90404            planning, taxation, transaction,
       hcvt.com                      real estate consulting

 10    Nigro Karlin Segal &          accounting, business management,
       Feldstein LLP (5)             estate planning, financial
       10100 Santa Monica Blvd.,     advisory, forensic, litigation
       Suite 1300                    support, personal financial
       Los Angeles 90067             planning, royalty compliance,
       loringward.com                taxation

 11    Gelfand Renned &              accounting, business management,
       Feldman LLP (9)               estate planning, litigation
       1880 Century Park East,       support, royalty compliance,
       Suite 1600                    taxation, royalty and profit
       Los Angeles 90067             participation examinations,
       grfllp.com                    valuations, music

 12    Miller Kaplan Arase           accounting, audit, business
       & Co. LLP (10)                management, corporate finance,
       4123 Lankershim Blvd.         estate planning, financial
       North Hollywood 91602         advisory, information technology,
       millerkaplan.com              litigation support, m&a, royalty
                                     compliance, taxation

 13    Singer Lewak Greenbaum        accounting, audit, business
       & Goldstein LLP (12)          management, forensic, litigation
       10960 Wilshire Blvd.,         support, m&a, regulatory
       Suite 1100                    compliance, risk management,
       Los Angeles 90024             taxation, transaction
       sigg.com

 14    CBIZ/Mayer Hoffman            audit, corporate finance, estate
       McCann P.C. (6) (11)          planning, financial advisory,
       11601 Wilshire Blvd.,         forensic, internal audit,
       Suite 2300                    litigation  support, m&a, risk
       Los Angeles 90025             management, taxation, benefits,
       cbiz.com                      insurance, valuation

 15    Gumbiner Savett Inc. (14)     accounting, audit, corporate
       1723 Cloverfield Blvd.        finance, estate planning,
       Santa Monica 90404            financial advisory, forensic,
       gscpa.com                     litigation support, m&a, taxation,
                                     transaction, ESOPs, consulting,
                                     wealth consulting

 16    Windes & McClaughry           accounting, audit, business
       Accty. Corp. (15)             management, estate planning, human
       111 W. Ocean Blvd.,           capital advisory, internal audit,
       22nd Floor                    litigation support, m&a,
       Long Beach 90802              regulatory compliance, risk
       windes.com                    management, taxation, transaction

 17    Grobstein Horwath             audit, business management,
       & Co. LLP (13)                forensic, information technology,
       15233 Ventura Blvd.,          litigation support, m&a,
       Ninth Floor                   regulatory compliance, royalty
       Sherman Oaks 91403            compliance, taxation, transaction,
       horwathcal.com                valuation

 18    Rothstein Kass                accounting, audit, business
       & Co. P.C. (20)               management, estate planning,
       9171 Wilshire Blvd.,          forensic, internal audit,
       5th Floor                     litigation support, m&a, risk
       Beverly Hills 90210           management, taxation, management
       rkco.com                      consulting

 19    RBZ LLP (18)                  accounting, audit, business
       11755 Wilshire Blvd.,         management, estate planning,
       Ninth Floor                   forensic, internal audit,
       Los Angeles 90025             litigation support, m&a,
       rbz.com                       regulatory compliance, taxation,
                                     transaction, therapeutic
                                     accounting

 20    Good Swartz Brown             accounting, audit, estate
       & Berns LLP (19)              planning, financial advisory,
       11755 Wilshire Blvd.,         internal audit, litigation
       Suite 1700                    support, m&a, personal financial
       Los Angeles 90025             planning, taxation, transaction
       gsbbcpa.com

 21    Gursey Schneider              accounting, audit, business
       & Co. LLP (21)                management, estate planning,
       10351 Santa Monica Blvd.,     forensic, information technology,
       Suite 300                     litigation support, taxation,
       Los Angeles 90025             business valuation, bankruptcy
       gursey.com

 22    Green Hasson                  accounting, audit, estate
       & Jenks LLP (22)              planning, m&a, taxation,
       10990 Wilshire Blvd.,         international, cost segregation
       16th Floor
       Los Angeles 90024
       ghjadvisors.com

 23    White Zuckerman Warsavsky     audit, business management, estate
       Luna Wolf & Hunt (23)         planning, financial advisory,
       14455 Ventura Blvd.,          forensic, information technology,
       Third Floor                   litigation support, personal
       Sherman Oaks 91423            financial planning, taxation,
       wzwlw.com                     valuation

 24    NSBN LLP (24)                 accounting, audit, business
       9454 Wilshire Blvd.,          management, corporate finance,
       Fourth Floor                  estate planning, financial
       Beverly Hills 90212           advisory, internal audit,
       nsbn.com                      litigation support, personal
                                     financial planning, taxation

 25    Sioneftold                    accounting, audit, business
       Josephson Inc. (26)           management, corporate finance,
       2049 Century Park East,       financial advisory, forensic,
       Suite 400                     internal audit, litigation
       Los Angeles 90067             support, regulatory compliance,
       sjaccounting.com              taxation

 26    Tanner Mainstain              accounting, audit, business
       Blatt & Glynn (25)            management, estate planning,
       10866 Wilshire Blvd.,         financial advisory, litigation
       10th Floor                    support, personal financial
       Los Angeles 90024             planning, taxation
       tmbgcpa.com

 27    Moore Stepbens Wurth          accounting, audit, business
       Frazer & Torbet LLP (28)      management, estate planning,
       1199 S. Fairway Drive,        financial advisory, internal
       Suite 200                     audit, litigation support,
       Walnut 91789                  personal financial planning,
       mswft.com                     taxation, SEC compliance,
                                     valuation

 28    Simpson & Simpson             accounting, audit, business
       CPAs (32)                     management, human capital
       3600 Wilhire Blvd.,           advisory, information technology,
       Suite 1710                    internal audit, regulatory
       Los Angeles 90010             compliance, royalty compliance,
       simpsonandsimpsoncpas.com     transaction, executive search and
                                     temporary

 29    Vasquez and Co. LLP           accounting, audit, estate
       801 S. Grand Ave.,            planning, financial advisory,
       Suite 400                     forensic, internal audit,
       Los Angeles 90017             litigation support, personal
       vasquezcpa.com                financial planning, regulatory
                                     compliance, taxation

 30    Lodgen Lacher Golditch        accounting, audit, business
       Sardi & Howard LLP (29)       management, estate planning,
       16530 Ventura Blvd.,          financial advisory, forensic,
       Suite 305                     litigation support, m&a, personal
       Encino 91436                  financial planning, taxation
       fllgsh.com

 31    Lucas Horsfall Murphy         accounting, audit, estate
       & Pindroh LLP (30)            planning, financial advisory,
       100 E. Corson St.,            forensic, internal audit,
       Suite 200                     litigation support, personal
       Pasadena 91103                financial planning, regulatory
       lhmp.com                      compliance, taxation

 32    Vicenti Lloyd &               accounting, audit, business
       Stutzman LLP (31)             management, estate planning,
       2210 E. Route 66,             forensic, internal audit,
       Suite 100                     litigation support, taxation,
       Glendora 91740                charitable trusts, business,
       vlsllp.com                    valuation/appraisal

 33    Singer Burke & Co.            accounting, business management,
       CPAs LLP (37)                 financial advisory, personal
       6345 Balboa Blvd.,            financial planning, taxation
       Suite 375
       Encino 91316
       singerburke.com

 34    Rose Snyder & Jacobs (34)     accounting, audit, business
       15821 Ventura Blvd.,          management, estate planning,
       Suite 490                     financial advisory, human capital
       Encino 91436                  advisory, m&a, personal financial
       rsjcpa.com                    planning, regulatory compliance,
                                     taxation, transaction

 35    Kellogg & Andelson            accounting, audit, business
       Accountancy Corp. (27)        management, estate planning,
       14724 Ventura Blvd.,          internal audit, personal financial
       Second Floor                  planning, taxation, cost reports,
       Sherman Oaks 91403            outsourcing
       k-a.com

 36    Solomon Ross Grey             audit, business management, estate
       and Co. LLP (35)              planning, taxation
       16633 Ventura Blvd.,
       Suite 600
       Encino 91436
       srgco.com

 37    Fineman West &                accounting, audit, corporate
       Co. LLP (33)                  finance, estate planning,
       9100 Wilshire Blvd.,          financial advisory, internal
       Suite 200 West                audit, litigation support,
       Beverly Hills 90212           personal financial planning,
       fwllp.com                     taxation, transaction

 38    Raimondo Pettit               accounting, audit, business
       Group (40)                    management, estate planning,
       21515 Hawthorne Blvd.,        financial advisory, m&a, taxation,
       Suite 1250                    transaction, ERISA audits, SEC,
       Torrance 90503                family wealth consulting,
       rpgcpa.com                    succession planning

 39    Melon! Hribal                 accounting, audit, business
       Tratner LLP (39)              management, estate planning,
       5950 Canoga Ave.,             litigation support, m&a, royalty
       Suite 350                     compliance, taxation
       Woodland Hills 91367
       mhtcpa.com

 40    Kirsch Kohn &                 accounting, audit, estate
       Bridge LLP (36)               planning, litigation support, m&a,
       15910 Ventura Blvd.,          taxation, 401 (k) audits, cost
       Suite 1100                    segregation studies
       Encino 91436
       kkbcpa.com

 41    Hutchinson &                  accounting, audit, business
       Bloodgood LLP (38)            management, estate planning, human
       101 N. Brand Blvd.,           capital advisory, information
       Suite 1600                    technology, internal audit,
       Glendale 91203                litigation support, regulatory
       hbllp.com                     compliance, taxation

 42    Martin Werbelow LLP (42)      accounting, audit, business
       300 N. Lake Ave.,             management, estate planning,
       Suite 930                     financial advisory, internal
       Pasadena 91101                audit, litigation support,
       mwco.com                      personal financial planning,
                                     taxation, transaction

 43    Sobul Primes &                accounting, audit, business
       Schenkel (43)                 management, corporate finance,
       12100 Wilshire Blvd.,         estate planning, financial
       Suite 1150                    advisory, information technology,
       Los Angeles 90025             personal financial planning,
       spscpa.com                    taxation, transaction

 44    PKF (45)                      accounting, audit, forensic,
       400 S. Hope St.               litigation support, m&a, royalty
       Los Angeles 90071             compliance, taxation
       pkfla.com

 45    Macias Gin! &                 accounting, audit, financial
       O'Connell LLP                 advisory, forensic, risk
       515 S. Figueroa St.,          management
       Suite 325
       Los Angeles 90071
       mgocpa.com

 46    Edward White &                accounting, audit, business
       Co. LLP (44)                  management, estate planning,
       21700 Oxnard St.,             financial advisory, forensic,
       Suite 400                     litigation support, m&a, royalty
       Woodland Hills 91367          compliance, taxation, transaction
       N/A

 47    Gorelick & Uslaner            accounting, audit, business
       CPAs (46)                     management, corporate finance,
       11620 Wilshire Blvd.,         estate planning, financial
       Suite 800                     advisory, litigation support,
       Los Angeles 90025             personal financial planning,
       gucpas.com                    taxation, valuation

 48    Rossi Doskocil &              accounting, audit, corporate
       Finkelstein LLP (49)          finance, estate planning,
       400 Oceangate,                forensic, internal audit,
       Suite 1000                    litigation support, m&a,
       Long Beach 90802              regulatory compliance, taxation,
       rossillp.com                  transaction

 49    UHY Advisors (41)             accounting, audit, corporate
       11661 San Vicente Blvd.,      finance, estate planning,
       Suite 600                     financial advisory, forensic,
       Los Angeles 90049             internal audit, litigation
       uhy-us.com                    support, m&a, regulatory
                                     compliance, risk management,
                                     taxation

 50    Maginnis Knechtel &           accounting, audit, estate
       McIntyre (48)                 planning, litigation support, m&a,
       950 S. Arroyo Parkway         personal financial planning,
       Pasadena 91105                taxation
       m-k-m.com

Rank   Firm (Ranking in 2006)            Profile
       * name                        * headquarters
       * address                       * year est.
       * Web site                       * offices
                                     (county/total)

  1    Deloitte & Touche                New York
       USA LLP (1)                        1895
       350 S. Grand Ave.                  5/98
       Los Angeles 90071
       deloitte.com/us

  2    Ernst & Young LLP (2)            New York
       725 S. Figueroa St.                1903
       Los Angeles 90017                  2/700
       ey.com

  3    PricewaterhouseCoopers           New York
       LLP (3)                            1865
       350 S. Grand Ave.                  1/770
       Los Angeles 90071
       pwc.com

  4    KPMG LLP (4)                     New York
       355 S. Grand Ave.,                 1897
       Suite 2000                         3/89
       Los Angeles 90071
       us.kpmg.com

  5    Grant Thornton LLP (7)            Chicago
       1000 Wilshire Blvd.,               1924
       Suite 300                          2/519
       Los Angeles 90017
       grantthornton.com

  6    BDO Seidman LLP (6)               Chicago
       1900 Avenue of the                 1910
       Stars, 11th Floor                  1/36
       Los Angeles 90067
       bdo.com

  7    RSM McGladrey/McGladrey        Bloomington,
       & Pullen (4) (17)                  Minn.
       251 S. Lake Ave.,                  1926
       Suite 300                          3/120
       Pasadena 91101
       rsmmcgladrey.com

  8    Moss Adams LLP (8)                Seattle
       11766 Wilshire Blvd.,              1913
       Suite 900                          1/19
       Los Angeles 90025
       mossadams.com

  9    Holthouse Carlin &             Santa Monica
       Van Trigl LLP (16)                 1991
       1601 Cloverfield Blvd.,             5/6
       Suite 300 South
       Santa Monica 90404
       hcvt.com

 10    Nigro Karlin Segal &            Los Angeles
       Feldstein LLP (5)                  2006
       10100 Santa Monica Blvd.,           1/2
       Suite 1300
       Los Angeles 90067
       loringward.com

 11    Gelfand Renned &                Los Angeles
       Feldman LLP (9)                    1967
       1880 Century Park East,             1/2
       Suite 1600
       Los Angeles 90067
       grfllp.com

 12    Miller Kaplan Arase           North Hollywood
       & Co. LLP (10)                     1941
       4123 Lankershim Blvd.               1/3
       North Hollywood 91602
       millerkaplan.com

 13    Singer Lewak Greenbaum          Los Angeles
       & Goldstein LLP (12)               1959
       10960 Wilshire Blvd.,               3/6
       Suite 1100
       Los Angeles 90024
       sigg.com

 14    CBIZ/Mayer Hoffman               Cleveland
       McCann P.C. (6) (11)               1978
       11601 Wilshire Blvd.,              1/160
       Suite 2300
       Los Angeles 90025
       cbiz.com

 15    Gumbiner Savett Inc. (14)      Santa Monica
       1723 Cloverfield Blvd.             1950
       Santa Monica 90404                  2/2
       gscpa.com

 16    Windes & McClaughry             Long Beach
       Accty. Corp. (15)                  1926
       111 W. Ocean Blvd.,                 2/3
       22nd Floor
       Long Beach 90802
       windes.com

 17    Grobstein Horwath              Sherman Oaks
       & Co. LLP (13)                     1966
       15233 Ventura Blvd.,                1/1
       Ninth Floor
       Sherman Oaks 91403
       horwathcal.com

 18    Rothstein Kass                Roseland, N.J.
       & Co. P.C. (20)                    1959
       9171 Wilshire Blvd.,                1/8
       5th Floor
       Beverly Hills 90210
       rkco.com

 19    RBZ LLP (18)                    Los Angeles
       11755 Wilshire Blvd.,              1975
       Ninth Floor                         1/1
       Los Angeles 90025
       rbz.com

 20    Good Swartz Brown               Los Angeles
       & Berns LLP (19)                   1962
       11755 Wilshire Blvd.,               2/2
       Suite 1700
       Los Angeles 90025
       gsbbcpa.com

 21    Gursey Schneider                Los Angeles
       & Co. LLP (21)                     1979
       10351 Santa Monica Blvd.,           2/2
       Suite 300
       Los Angeles 90025
       gursey.com

 22    Green Hasson                    Los Angeles
       & Jenks LLP (22)                   1953
       10990 Wilshire Blvd.,               1/1
       16th Floor
       Los Angeles 90024
       ghjadvisors.com

 23    White Zuckerman Warsavsky      Sherman Oaks
       Luna Wolf & Hunt (23)              1971
       14455 Ventura Blvd.,                1/2
       Third Floor
       Sherman Oaks 91423
       wzwlw.com

 24    NSBN LLP (24)                  Beverly Hills
       9454 Wilshire Blvd.,               1952
       Fourth Floor                        1/1
       Beverly Hills 90212
       nsbn.com

 25    Sioneftold                      Los Angeles
       Josephson Inc. (26)                1975
       2049 Century Park East,             1/5
       Suite 400
       Los Angeles 90067
       sjaccounting.com

 26    Tanner Mainstain                Los Angeles
       Blatt & Glynn (25)                 1976
       10866 Wilshire Blvd.,               1/1
       10th Floor
       Los Angeles 90024
       tmbgcpa.com

 27    Moore Stepbens Wurth              Walnut
       Frazer & Torbet LLP (28)           1921
       1199 S. Fairway Drive,              1/3
       Suite 200
       Walnut 91789
       mswft.com

 28    Simpson & Simpson               Los Angeles
       CPAs (32)                          1976
       3600 Wilhire Blvd.,                 1/2
       Suite 1710
       Los Angeles 90010
       simpsonandsimpsoncpas.com

 29    Vasquez and Co. LLP             Los Angeles
       801 S. Grand Ave.,                 1967
       Suite 400                           1/1
       Los Angeles 90017
       vasquezcpa.com

 30    Lodgen Lacher Golditch            Encino
       Sardi & Howard LLP (29)            1975
       16530 Ventura Blvd.,                1/1
       Suite 305
       Encino 91436
       fllgsh.com

 31    Lucas Horsfall Murphy            Pasadena
       & Pindroh LLP (30)                 1957
       100 E. Corson St.,                  1/1
       Suite 200
       Pasadena 91103
       lhmp.com

 32    Vicenti Lloyd &                  Glendora
       Stutzman LLP (31)                  1953
       2210 E. Route 66,                   1/1
       Suite 100
       Glendora 91740
       vlsllp.com

 33    Singer Burke & Co.                Encino
       CPAs LLP (37)                      1991
       6345 Balboa Blvd.,                  1/1
       Suite 375
       Encino 91316
       singerburke.com

 34    Rose Snyder & Jacobs (34)         Encino
       15821 Ventura Blvd.,               1976
       Suite 490                           1/1
       Encino 91436
       rsjcpa.com

 35    Kellogg & Andelson             Sherman Oaks
       Accountancy Corp. (27)             1939
       14724 Ventura Blvd.,                1/3
       Second Floor
       Sherman Oaks 91403
       k-a.com

 36    Solomon Ross Grey                 Encino
       and Co. LLP (35)                   1960
       16633 Ventura Blvd.,                1/1
       Suite 600
       Encino 91436
       srgco.com

 37    Fineman West &                 Beverly Hills
       Co. LLP (33)                       1955
       9100 Wilshire Blvd.,                1/1
       Suite 200 West
       Beverly Hills 90212
       fwllp.com

 38    Raimondo Pettit                  Torrance
       Group (40)                         1992
       21515 Hawthorne Blvd.,              1/1
       Suite 1250
       Torrance 90503
       rpgcpa.com

 39    Melon! Hribal                   Los Angeles
       Tratner LLP (39)                   1997
       5950 Canoga Ave.,                   1/1
       Suite 350
       Woodland Hills 91367
       mhtcpa.com

 40    Kirsch Kohn &                     Encino
       Bridge LLP (36)                    1960
       15910 Ventura Blvd.,                1/1
       Suite 1100
       Encino 91436
       kkbcpa.com

 41    Hutchinson &                     Glendale
       Bloodgood LLP (38)                 1922
       101 N. Brand Blvd.,                 1/5
       Suite 1600
       Glendale 91203
       hbllp.com

 42    Martin Werbelow LLP (42)         Pasadena
       300 N. Lake Ave.,                  1952
       Suite 930                           1/1
       Pasadena 91101
       mwco.com

 43    Sobul Primes &                  Los Angeles
       Schenkel (43)                      1981
       12100 Wilshire Blvd.,               1/1
       Suite 1150
       Los Angeles 90025
       spscpa.com

 44    PKF (45)                        Los Angeles
       400 S. Hope St.                    1941
       Los Angeles 90071                   1/3
       pkfla.com

 45    Macias Gin! &                   Sacramento
       O'Connell LLP                      1987
       515 S. Figueroa St.,                1/4
       Suite 325
       Los Angeles 90071
       mgocpa.com

 46    Edward White &                  Los Angeles
       Co. LLP (44)                       1976
       21700 Oxnard St.,                   1/1
       Suite 400
       Woodland Hills 91367
       N/A

 47    Gorelick & Uslaner              Los Angeles
       CPAs (46)                          1946
       11620 Wilshire Blvd.,               1/1
       Suite 800
       Los Angeles 90025
       gucpas.com

 48    Rossi Doskocil &                Long Beach
       Finkelstein LLP (49)               1984
       400 Oceangate,                      1/1
       Suite 1000
       Long Beach 90802
       rossillp.com

 49    UHY Advisors (41)                 Chicago
       11661 San Vicente Blvd.,           2000
       Suite 600                          1/24
       Los Angeles 90049
       uhy-us.com

 50    Maginnis Knechtel &              Pasadena
       McIntyre (48)                      1971
       950 S. Arroyo Parkway               1/1
       Pasadena 91105
       m-k-m.com

Rank   Firm (Ranking in 2006)        Tap Local Executive
       * name                        * name
       * address                     * title
       * Web site                    * phone

  1    Deloitte & Touche             Tony Buaelli
       USA LLP (1)                   vice chairman, national
       350 S. Grand Ave.             managing partner
       Los Angeles 90071             (213) 688-0800
       deloitte.com/us

  2    Ernst & Young LLP (2)         Peter Griffith
       725 S. Figueroa St.           vice chairman,
       Los Angeles 90017             Pacific Southwest
       ey.com                        (213) 977-3200

  3    PricewaterhouseCoopers        Bradley J. Oltmanns
       LLP (3)                       office managing partner
       350 S. Grand Ave.             (213) 356-6000
       Los Angeles 90071
       pwc.com

  4    KPMG LLP (4)                  Mark Hutchins
       355 S. Grand Ave.,            managing partner
       Suite 2000                    (213) 972-4000
       Los Angeles 90071
       us.kpmg.com

  5    Grant Thornton LLP (7)        Richard Simitian
       1000 Wilshire Blvd.,          Southern California
       Suite 300                     managing partner
       Los Angeles 90017             (213) 627-1717
       grantthornton.com

  6    BDO Seidman LLP (6)           Brad Schrupp
       1900 Avenue of the            office business line leader
       Stars, 11th Floor             (310) 557-0300
       Los Angeles 90067
       bdo.com

  7    RSM McGladrey/McGladrey       Ron Barzen
       & Pullen (4) (17)             executive managing director
       251 S. Lake Ave.,             (626) 795-8590
       Suite 300
       Pasadena 91101
       rsmmcgladrey.com

  8    Moss Adams LLP (8)            Rob Greenspan
       11766 Wilshire Blvd.,         managing partner
       Suite 900                     (310) 477-0450
       Los Angeles 90025
       mossadams.com

  9    Holthouse Carlin &            Philip J. Holthouse
       Van Trigl LLP (16)            managing partner
       1601 Cloverfield Blvd.,       (310) 566-1900
       Suite 300 South
       Santa Monica 90404
       hcvt.com

 10    Nigro Karlin Segal &          Mickey Segal
       Feldstein LLP (5)             managing partner
       10100 Santa Monica Blvd.,     (310) 277-4657
       Suite 1300
       Los Angeles 90067
       loringward.com

 11    Gelfand Renned &              Todd Gelfand
       Feldman LLP (9)               managing partner
       1880 Century Park East,       (310) 553-1707
       Suite 1600
       Los Angeles 90067
       grfllp.com

 12    Miller Kaplan Arase           Mannon Kaplan
       & Co. LLP (10)                managing partner
       4123 Lankershim Blvd.         (818) 769-2010
       North Hollywood 91602
       millerkaplan.com

 13    Singer Lewak Greenbaum        David W. Krajanowski
       & Goldstein LLP (12)          managing partner
       10960 Wilshire Blvd.,         (310) 477-3924
       Suite 1100
       Los Angeles 90024
       sigg.com

 14    CBIZ/Mayer Hoffman            Mark Luttrell/Jim Parks
       McCann P.C. (6) (11)          co-managing directors
       11601 Wilshire Blvd.,         (310) 268-2000
       Suite 2300
       Los Angeles 90025
       cbiz.com

 15    Gumbiner Savett Inc. (14)     Michael M. Savoy
       1723 Cloverfield Blvd.        managing director
       Santa Monica 90404            (310) 828-9798
       gscpa.com

 16    Windes & McClaughry           Jack E. Hinsche
       Accty. Corp. (15)             managing partner
       111 W. Ocean Blvd.,           (562) 435-1191
       22nd Floor
       Long Beach 90802
       windes.com

 17    Grobstein Horwath             Michael J. Grobstein
       & Co. LLP (13)                managing partner
       15233 Ventura Blvd.,          (818) 501-5200
       Ninth Floor
       Sherman Oaks 91403
       horwathcal.com

 18    Rothstein Kass                Marc J. Wolf
       & Co. P.C. (20)               principal
       9171 Wilshire Blvd.,          (310) 273-2770
       5th Floor
       Beverly Hills 90210
       rkco.com

 19    RBZ LLP (18)                  Thomas J. Schulte
       11755 Wilshire Blvd.,         managing partner
       Ninth Floor                   (310) 478-4148
       Los Angeles 90025
       rbz.com

 20    Good Swartz Brown             David L. Swartz
       & Berns LLP (19)              managing partner
       11755 Wilshire Blvd.,         (310) 477-3722
       Suite 1700
       Los Angeles 90025
       gsbbcpa.com

 21    Gursey Schneider              David Blumenthal
       & Co. LLP (21)                partner
       10351 Santa Monica Blvd.,     (310) 552-0960
       Suite 300
       Los Angeles 90025
       gursey.com

 22    Green Hasson                  Leon Janks
       & Jenks LLP (22)              managing partner
       10990 Wilshire Blvd.,         (310) 873-1600
       16th Floor
       Los Angeles 90024
       ghjadvisors.com

 23    White Zuckerman Warsavsky     Paul J. White
       Luna Wolf & Hunt (23)         managing partner
       14455 Ventura Blvd.,          (818) 981-4226
       Third Floor
       Sherman Oaks 91423
       wzwlw.com

 24    NSBN LLP (24)                 Kenneth A. Miles
       9454 Wilshire Blvd.,          managing partner
       Fourth Floor                  (310) 273-2501
       Beverly Hills 90212
       nsbn.com

 25    Sioneftold                    Jeffrey M. Garrison
       Josephson Inc. (26)           president
       2049 Century Park East,       (310) 453-9400
       Suite 400
       Los Angeles 90067
       sjaccounting.com

 26    Tanner Mainstain              Michael Glynn
       Blatt & Glynn (25)            managing partner
       10866 Wilshire Blvd.,         (310) 446-2700
       10th Floor
       Los Angeles 90024
       tmbgcpa.com

 27    Moore Stepbens Wurth          Dean Yamagata
       Frazer & Torbet LLP (28)      managing partner
       1199 S. Fairway Drive,        (909) 594-2713
       Suite 200
       Walnut 91789
       mswft.com

 28    Simpson & Simpson             Brainard C. Simpson
       CPAs (32)                     managing partner
       3600 Wilhire Blvd.,           (213) 736-6664
       Suite 1710
       Los Angeles 90010
       simpsonandsimpsoncpas.com

 29    Vasquez and Co. LLP           Gilbert R. Vasquez
       801 S. Grand Ave.,            managing partner
       Suite 400                     (213) 629-9094
       Los Angeles 90017
       vasquezcpa.com

 30    Lodgen Lacher Golditch        S. Lacher/K. Lodgen
       Sardi & Howard LLP (29)       partners
       16530 Ventura Blvd.,          (818) 783-0570
       Suite 305
       Encino 91436
       fllgsh.com

 31    Lucas Horsfall Murphy         John Tracey
       & Pindroh LLP (30)            managing partner
       100 E. Corson St.,            (626) 744-5100
       Suite 200
       Pasadena 91103
       lhmp.com

 32    Vicenti Lloyd &               C. Pon/M.A. Quay
       Stutzman LLP (31)             co-managing partners
       2210 E. Route 66,             (626) 857-7300
       Suite 100
       Glendora 91740
       vlsllp.com

 33    Singer Burke & Co.            Matthew A. Burke
       CPAs LLP (37)                 partner
       6345 Balboa Blvd.,            (818) 774-1000
       Suite 375
       Encino 91316
       singerburke.com

 34    Rose Snyder & Jacobs (34)     Tony Rose
       15821 Ventura Blvd.,          ceo
       Suite 490                     (818) 461-0600
       Encino 91436
       rsjcpa.com

 35    Kellogg & Andelson            Christian Payne
       Accountancy Corp. (27)        president
       14724 Ventura Blvd.,          (818) 971-5100
       Second Floor
       Sherman Oaks 91403
       k-a.com

 36    Solomon Ross Grey             Fred Solomon
       and Co. LLP (35)              managing partner
       16633 Ventura Blvd.,          (818) 995-0090
       Suite 600
       Encino 91436
       srgco.com

 37    Fineman West &                Harold West/Gary Fineman
       Co. LLP (33)                  co managing partners
       9100 Wilshire Blvd.,          (310) 888-1880
       Suite 200 West
       Beverly Hills 90212
       fwllp.com

 38    Raimondo Pettit               Timothy D. Pettit
       Group (40)                    managing partner
       21515 Hawthorne Blvd.,        (310) 540-5990
       Suite 1250
       Torrance 90503
       rpgcpa.com

 39    Melon! Hribal                 Gary V. Meloni
       Tratner LLP (39)              partner
       5950 Canoga Ave.,             (818) 587-3730
       Suite 350
       Woodland Hills 91367
       mhtcpa.com

 40    Kirsch Kohn &                 Mel Kohn
       Bridge LLP (36)               managing partner
       15910 Ventura Blvd.,          (818) 907-6500
       Suite 1100
       Encino 91436
       kkbcpa.com

 41    Hutchinson &                  Duane Sharpe
       Bloodgood LLP (38)            partner in charge
       101 N. Brand Blvd.,           (818) 637-5000
       Suite 1600
       Glendale 91203
       hbllp.com

 42    Martin Werbelow LLP (42)      Steve Boyer
       300 N. Lake Ave.,             managing partner
       Suite 930                     (626) 577-1440
       Pasadena 91101
       mwco.com

 43    Sobul Primes &                Richard J. Schenkel
       Schenkel (43)                 managing shareholder
       12100 Wilshire Blvd.,         (310) 826-2060
       Suite 1150
       Los Angeles 90025
       spscpa.com

 44    PKF (45)                      Rex Poulsen
       400 S. Hope St.               managing director
       Los Angeles 90071             (213) 891-9911
       pkfla.com

 45    Macias Gin! &                 James V. Godsey
       O'Connell LLP                 partner
       515 S. Figueroa St.,          (213) 286-6400
       Suite 325
       Los Angeles 90071
       mgocpa.com

 46    Edward White &                Edward White
       Co. LLP (44)                  senior partner
       21700 Oxnard St.,             (818) 716-1120
       Suite 400
       Woodland Hills 91367
       N/A

 47    Gorelick & Uslaner            Edward Gorelick
       CPAs (46)                     president
       11620 Wilshire Blvd.,         (310) 444-1889
       Suite 800
       Los Angeles 90025
       gucpas.com

 48    Rossi Doskocil &              Albert Rossi
       Finkelstein LLP (49)          managing partner
       400 Oceangate,                (562) 495-3325
       Suite 1000
       Long Beach 90802
       rossillp.com

 49    UHY Advisors (41)             Michael B. Hilton
       11661 San Vicente Blvd.,      managing office
       Suite 600                     shareholder
       Los Angeles 90049             (310) 826-0855
       uhy-us.com

 50    Maginnis Knechtel &           Arthur Thielen
       McIntyre (48)                 partner
       950 S. Arroyo Parkway         (626) 449-3466
       Pasadena 91105
       m-k-m.com

WND--Would not disclose

(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) In millions.

(4) RSM McGladrey, Inc. and McGladrey & Pullen LLP have an alternative
practice structure. Though separate and independent legal entities,
the two firms work together. The firm's 2005 revenue increased as a
result of the acquisition American Express Tax and Business Services
in October 2005.

(5) Formerly a business unit of Loring Ward Inc.

(6) CBIZ Accounting Tax & Advisory Services and Mayer Hoffman McCann
P.C. are associated through an alternative practice structure.

(7) Sold consulting division in 2005.

To the best of our knowledge, this information is accurate as of
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 letterhead to
the Research Department, Los Angeles Business Journal, 5700 Wilshire
Blvd., Suite 170, Los Angeles 90036. [c]2007 Los Angeles Business
Journal. This list may not be reprinted in whole or in part without
prior written permission from the editor. Reprints are available from
Wriaht's Reprints. (877) 652-5295.

Researched by David Nusbaum
COPYRIGHT 2007 CBJ, L.P.
No portion of this article can be reproduced without the express written permission from the copyright holder.
Copyright 2007, Gale Group. All rights reserved. Gale Group is a Thomson Corporation Company.

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Title Annotation:The List
Author:Nusbaum, David
Publication:Los Angeles Business Journal
Article Type:Company rankings
Geographic Code:1U9CA
Date:Mar 5, 2007
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