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


EXECUTIVE SUMMARY

Accounting practices have attracted more attention in the past year than at any other time in recent memory, with the Big 5 firm Arthur Andersen For the U.S. Supreme Court case commonly known as Arthur Andersen, see .
Arthur Andersen LLP, based in Chicago, was once one of the "Big Five" accounting firms (the other four are PricewaterhouseCoopers, Deloitte Touche Tohmatsu, Ernst & Young and KPMG), performing
 LLP LLP - Lower Layer Protocol  playing a large role in both the Enron Enron

A U.S. energy-trading and utilities company that housed one of the biggest accounting frauds in history. Enron's executives employed accounting practices that falsely inflated the company's revenues, which, at the height of the scandal, made the firm become the seventh
 and Global Crossing fiascoes.

The notoriety NOTORIETY, evidence. That which is generally known.
     2. This notoriety is of fact or of law. In general, the notoriety of a fact is not sufficient to found a judgment or to rely on its truth; 1 Ohio Rep.
 is likely to continue. Andersen, now attempting to sell itself to another Big 5 firm, faces Enron-related lawsuits that will cost millions to settle.

On a local level, what it all means is more change, with some significant shifts already under foot. A dramatic growth spurt growth spurt Pediatrics A period of rapid growth in middle adolescence; ♀ ↑ ±8 cm/yr ±age 12; ♂ ↑ ±10 cm/yr ± age 14; GS is orderly, affecting acral parts–ie, hands and feet grow before proximal regions,  propelled Ernst & Young to the head of the list of local accounting firms, displacing Big 5 brethren Deloitte & Touche and Pricewaterhouse Coopers. E&Y's Los Angeles Los Angeles (lôs ăn`jələs, lŏs, ăn`jəlēz'), city (1990 pop. 3,485,398), seat of Los Angeles co., S Calif.; inc. 1850.  headcount head count or head·count
n.
1. The act of counting people in a particular group.

2. The number of people counted in this way.

Noun 1.
 surged to 1,303 accounting professionals, from 966 last year.

Meanwhile, Deloitte & Touche, which held the top spot for the past four years, shed shed

rural building used for agricultural pursuits.


shed hands
miscellaneous workers in a shearing shed at shearing time, i.e. persons other than the shearers, wool classers.
 139 accounting professionals to a total of 1,281. Among non-Big 5 firms, Assante Business Management, formerly NKS NKS A New Kind of Science (book by Stephen Wolfram)
NKS National Knowledge Service (UK National Health Service)
NKS Network Knowledge Server
 Management Inc., rose to No. 6 on the local list, with 195 accountants, from No. 8 last year.

THE PACESETTER

ERNST & YOUNG LLP

ERNST & Young LLP knocked Deloitte & Touche LLP off the top spot among local accounting firms, growing its staff sharply in a year in which most of the other major players either were stagnant stagnant /stag·nant/ (stag´nant)
1. motionless; not flowing or moving.

2. inactive; not developing or progressing.
 or slightly shrinking.

E&Y's accounting staff grew by 34 percent in the past year, and its overall professional headcount rose by 46 percent, to 1,567. Deloitte's accounting head count slipped to 1,281 from 1,420 last year. (Deloitte, which unlike Ernst has kept its accounting and consulting operations under one roof, still has a slightly higher number of professionals working locally, with 1,579 people on its staff.)

"We sold our consulting practice two years ago," said Pacific Southwest Southwest or south west is the ordinal direction halfway between south and west, the opposite of northeast.

Southwest or south west may also refer to:
  • The Southwestern United States
  • Southwest China
 area managing partner Anthony Anderson Anthony Alvin Anderson (born August 15, 1970) is an American comedian and actor. Biography
Early life
Anderson was born in Los Angeles, California, but grew up in Compton, California, to Doris, a telephone operator and actor; his step-father, Sterling Bowman,
. "The impact has been a much greater focus on our assurance and our tax services." With the proceeds from the sale of its consulting practice, E&Y has invested in its core audit capabilities, as well as in areas such as computer security, tax outsourcing (1) Contracting with outside consultants, software houses or service bureaus to perform systems analysis, programming and datacenter operations. Contrast with insourcing. See netsourcing, ASP, SSP and facilities management.  and a corporate finance practice aimed at the middle market.

"We work with a company from cradle to grave grave, space excavated in the earth or rock for the burial of a corpse. When a grave is marked by a protective or memorial structure it is often referred to as a tomb. See burial; funeral customs.  on a transaction," Anderson Anderson, river, Canada
Anderson, river, c.465 mi (750 km) long, rising in several lakes in N central Northwest Territories, Canada. It meanders north and west before receiving the Carnwath River and flowing north to Liverpool Bay, an arm of the Arctic
 said. "We can do it, from identifying the deal to getting it closed."

L.A. is also the headquarters for EY NOW, a large-deal M&A advisory practice focused mainly on due-diligence issues. "We have very high-level experienced people, national resources located here in L.A., that I don't don't  

1. Contraction of do not.

2. Nonstandard Contraction of does not.

n.
A statement of what should not be done: a list of the dos and don'ts.
 think anybody can compete with' Anderson said.

[GRAPH graph, figure that shows relationships between quantities. The graph of a function y=f (x) is the set of points with coordinates [x, f (x)] in the xy-plane, when x and y are numbers.  OMITTED]

[GRAPH OMITTED]
Rank  Firm (Ranking in 2001)         L.A. County Staff
      * name                           * accounting
      * address                      professionals (1)
                                 * total professionals (2)
                                          * CPAs

 1    Ernst & Young LLP (3)                1,303
      725 S. Figueroa St.                  1,567
      Los Angeles 90017                     WND



 2    Deloitte & Touche LLP (1)            1,281
      350 S. Grand Ave.,                   1,579
      Suite 200                             WND
      Los Angeles 90071


 3    PricewaterhouseCoopers                952
      LLP (2)                              1,489
      350 S. Grand Ave.                     WND
      Los Angeles 90071


 4    Arthur Andersen LLP (4)               896
      633 W. Fifth St.,                    1,259
      Los Angeles 90071                     NA



 5    KPMG LLP (5)                          638
      355 S. Grand Ave.,                    787
      Suite 2000                            245
      Los Angeles 90071


 6    Assante Business                      195
      Management (5) (8)                    205
      10100 Santa Monica Blvd.,             88
      Suite 1300
      Los Angeles 90067

 7    Miller, Kaplan, Arase &               123
      Co. LLP (7)                           140
      4123 Lankershim Blvd.                 65
      North Hollywood 91602

 8    Moss Adams LLP (6)                    119
      11766 Wilshire Blvd.,                 124
      Suite 900                             79
      Los Angeles 90025


 9    BDO Seidman LLP (9)                   98
      1900 Avenue of the Stars,             110
      11th Floor                            30
      Los Angeles 90067


 10   RBZ LLP (5) (10)                      98
      11755 Wilshire Blvd.,                 98
      Ninth Floor                           85
      Los Angeles 90025


 11   Grobstein, Horwath & Co.              84
      LLP (13)                              89
      15233 Ventura Blvd.                   39
      Sherman Oaks 91403


 12   Good Swartz Brown &                   83
      Berns (16)                            85
      11755 Wilshire Blvd.,                 50
      Suite 1700
      Los Angeles 90025

 13   Windes & McClaughry                   75
      Accountancy (15)                      85
      111 W. Ocean Blvd.,                   55
      22nd Floor
      Long Beach 90802

 14   Gumbiner, Savett, Finkel,             74
      Fingleson & Rose                      82
      Inc. (18)                             46
      1723 Cloverfield Blvd.
      Santa Monica 90404

 15   American Express Tax &                72
      Business Svcs. (17)                   72
      2029 Century Park East,               44
      Suite 3100
      Los Angeles 90067


 16   NSBN LLP (21)                         70
      9454 Wilshire Blvd.,                  74
      Fourth Floor                          43
      Beverly Hills 90212


 17   Green Hasson &                        69
      Janks LLP (20)                        72
      10990 Wilshire Blvd.,                  1
      16th Floor
      Los Angeles 90024


 18   Grant Thornton LLP (29)               68
      1000 Wilshire Blvd.,                  75
      Suite 300                             26
      Los Angeles 90017



 19   Tanner, Mainstain,                    66
      Hoffer & Peyrot (22)                  68
      10866 Wilshire                        26
      Blvd.3, 10th Floor
      Los Angeles 90024

 20   CBIZ Southern California              65
      Inc. (7) (12)                         82
      11601 Wilshire Blvd.,                 34
      Suite 2300
      Los Angeles 90025

 21   Holthouse Carlin &                    63
      Van Trigt LLP (23)                    67
      11845 W. Olympic Blvd.,               33
      Suite 1177
      Los Angeles 90064


 22   Kellogg & Andelson                    63
      Accountancy Corp. (19)                66
      14724 Ventura Blvd.,                  26
      Second Floor
      Sherman Oaks 91403

 23   White, Zuckerman,                     62
      Warsavsky,                            65
      Luna & Wolf (24)                      35
      14455 Ventura Blvd.,
      Third Floor
      Sherman Oaks 91423

 24   Simpson & Simpson                     60
      CPAs (25)                             65
      3600 Wilhire Blvd.,                   45
      Suite 1710
      Los Angeles 90010

 25   Gursey, Schneider &                   60
      Co. LLP (27)                          63
      10351 Santa Monica                    33
      Blvd., Suite 300
      Los Angeles 90025


 26   Singer Lewak Greenbaum                54
      & Goldstein (11)                      60
      10960 Wilshire Blvd.,                 30
      Suite 1100
      Los Angeles 90024

 27   Rothstein, Kass &                     51
      Company P.C. (30)                     56
      9171 Wilshire Blvd.,                  37
      Suite 500
      Beverly Hills 90210


 28   McGladrey & Pullen                    50
      LLP (32)                              59
      251 S. Lake Ave.,                     25
      Suite 300
      Pasadena 91101

 29   Frankel, Lodgen,                      50
      Lacher, Golditch,                     50
      Sardi & Howard (28)                   37
      16530 Ventura Blvd.,
      Suite 305
      Encino 91436

 30   Vasquez and                           40
      Company LLP (31)                      44
      510 W. Sixth St.,                     30
      Suite 400
      Los Angeles 90014


 31   Moore Stephens Frazer                 37
      & Torbet LLP (34)                     38
      1199 S. Fairway Drive,                16
      Suite 200
      Walnut 91789

 32   Vicenti, Lloyd &                      32
      Stutzman LLP (33)                     40
      2100-A Foothill Blvd.                 22
      La Verne 91750



 33   Lucas, Horstall, Murphy               32
      & Pindroh (36)                        32
      100 E. Corson St.,                    20
      Suite 200
      Pasadena 91103

 34   Miller and Co. LLP (37)               30
      501 Santa Monica Blvd.,               30
      Second Floor                          18
      Santa Monica 90401


 35   Solomon Ross Grey                     30
      and Co. LLP (40)                      30
      16633 Ventura Blvd.,                   1
      Suite 600
      Encino 91436

 36   Fineman West &                        29
      Co. LLP (38)                          29
      9100 Wilshire Blvd.,                  16
      Suite 200 West
      Beverly Hills 90212


 37   Stonefield Josephson                  27
      Inc. (26)                             42
      1620 26th St.,                        15
      Suite 400 South
      Santa Monica 90404

 38   Kirsch Kohn &                         27
      Bridge LLP (39)                       29
      15910 Ventura Blvd.,                  17
      Suite 1100
      Encino 91436

 39   Macias, Gini &                        26
      Co. LLP (41)                          29
      515 S. Figueroa St.,                  16
      Suite 950
      Los Angeles 90071

 40   Pannell Kerr                          26
      Forster (43)                          28
      400 S. Hope St.,                      11
      Suite 710
      Los Angeles 90071

 41   Martin Werbelow LLP (42)              24
      300 N. Lake Ave.,                     27
      Suite 930                              1
      Pasadena 91101


 42   Meloni, Hribal,                       24
      Tratner LLP (45)                      25
      5950 Canoga Ave.,                     16
      Suite 350
      Woodland Hills 91367

 43   Sobul, Primes &                       21
      Schenkel (48)                         21
      12100 Wilshire Blvd.,                  9
      Suite 1150
      Los Angeles 90025

 44   Hutchinson &                          20
      Bloodgood LLP (44)                    28
      101 N. Brand Blvd.,                   13
      Suite 1600
      Glendale 91203

 45   Gorelick &                            20
      Uslaner CPAs (47)                     23
      11620 Wilshire Blvd.,                 16
      Suite 540
      Los Angeles 90025

 46   Maginnis, Knechtel &                  20
      McIntyre (46)                         20
      950 South Arroyo Parkway              15
      Pasadena 91105


 47   Gish, Seiden,                         19
      Kline & Co. LLP (50)                  20
      16530 Ventura Blvd.,                  10
      Suite 625
      Encino 91436

 48   Rossi, Doskocil &                     18
      Finkelstein LLP (8) (49)              18
      One World Trade Center,                8
      Suite 2100
      Long Beach 90831

 49   Urbach Kahn & Werlin                  17
      Advisors Inc.                         18
      11661 San Vicente Blvd.,              12
      Suite 600
      Los Angeles 90049

 50   Zdonek & Wolowicz                     16
      Accountancy Corp.                     18
      25500 Hawthorne Blvd.,                 9
      Suite 2120
      Torrance 90505

Rank  Firm (Ranking in 2001)         Revenue (3)
      * name                     * L.A. County '01/00
      * address                   * firmwide '01/00
                                      (millions)


 1    Ernst & Young LLP (3)            WND/WND
      725 S. Figueroa St.           $9,900/$9,200
      Los Angeles 90017



 2    Deloitte & Touche LLP (1)        WND/WND
      350 S. Grand Ave.,            12,400/11,200
      Suite 200
      Los Angeles 90071


 3    PricewaterhouseCoopers           400/WND
      LLP (2)                         20,700/WND
      350 S. Grand Ave.
      Los Angeles 90071


 4    Arthur Andersen LLP (4)          210/184
      633 W. Fifth St.,              9,340/8,510
      Los Angeles 90071



 5    KPMG LLP (5)                     WND/WND
      355 S. Grand Ave.,              WND/5,449
      Suite 2000
      Los Angeles 90071


 6    Assante Business                29.5/23.5
      Management (5) (8)               33/26.5
      10100 Santa Monica Blvd.,
      Suite 1300
      Los Angeles 90067

 7    Miller, Kaplan, Arase &          WND/WND
      Co. LLP (7)                      WND/WND
      4123 Lankershim Blvd.
      North Hollywood 91602

 8    Moss Adams LLP (6)               27.5/24
      11766 Wilshire Blvd.,            162/142
      Suite 900
      Los Angeles 90025


 9    BDO Seidman LLP (9)              WND/WND
      1900 Avenue of the Stars,       420/408.2
      11th Floor
      Los Angeles 90067


 10   RBZ LLP (5) (10)                 WND/WND
      11755 Wilshire Blvd.,            WND/WND
      Ninth Floor
      Los Angeles 90025


 11   Grobstein, Horwath & Co.         WND/WND
      LLP (13)                         WND/WND
      15233 Ventura Blvd.
      Sherman Oaks 91403


 12   Good Swartz Brown &             14.4/12.5
      Berns (16)                      14.4/12.5
      11755 Wilshire Blvd.,
      Suite 1700
      Los Angeles 90025

 13   Windes & McClaughry             12.1/11.4
      Accountancy (15)                12.1/11.4
      111 W. Ocean Blvd.,
      22nd Floor
      Long Beach 90802

 14   Gumbiner, Savett, Finkel,       14.1/12.4
      Fingleson & Rose                14.1/12.4
      Inc. (18)
      1723 Cloverfield Blvd.
      Santa Monica 90404

 15   American Express Tax &           WND/WND
      Business Svcs. (17)              WND/WND
      2029 Century Park East,
      Suite 3100
      Los Angeles 90067


 16   NSBN LLP (21)                    $9.1/WND
      9454 Wilshire Blvd.,             $9.1/WND
      Fourth Floor
      Beverly Hills 90212


 17   Green Hasson &                   9.3/9.1
      Janks LLP (20)                   9.3/9.1
      10990 Wilshire Blvd.,
      16th Floor
      Los Angeles 90024


 18   Grant Thornton LLP (29)          WND/WND
      1000 Wilshire Blvd.,             WND/WND
      Suite 300
      Los Angeles 90017



 19   Tanner, Mainstain,               WND/WND
      Hoffer & Peyrot (22)             WND/WND
      10866 Wilshire
      Blvd.3, 10th Floor
      Los Angeles 90024

 20   CBIZ Southern California        13.9/14.9
      Inc. (7) (12)                   20.4/22.1
      11601 Wilshire Blvd.,
      Suite 2300
      Los Angeles 90025

 21   Holthouse Carlin &                11/9.9
      Van Trigt LLP (23)               15.1/13
      11845 W. Olympic Blvd.,
      Suite 1177
      Los Angeles 90064


 22   Kellogg & Andelson               6.3/6.4
      Accountancy Corp. (19)           7.3/7.1
      14724 Ventura Blvd.,
      Second Floor
      Sherman Oaks 91403

 23   White, Zuckerman,                12.5/WND
      Warsavsky,                       12.5/WND
      Luna & Wolf (24)
      14455 Ventura Blvd.,
      Third Floor
      Sherman Oaks 91423

 24   Simpson & Simpson                WND/WND
      CPAs (25)                        3.8/3.8
      3600 Wilhire Blvd.,
      Suite 1710
      Los Angeles 90010

 25   Gursey, Schneider &             11.9/10.7
      Co. LLP (27)                    11.9/10.7
      10351 Santa Monica
      Blvd., Suite 300
      Los Angeles 90025


 26   Singer Lewak Greenbaum           7.3/6.6
      & Goldstein (11)                 23/20.5
      10960 Wilshire Blvd.,
      Suite 1100
      Los Angeles 90024

 27   Rothstein, Kass &                 6/4.6
      Company P.C. (30)               50.5/41.2
      9171 Wilshire Blvd.,
      Suite 500
      Beverly Hills 90210


 28   McGladrey & Pullen               WND/WND
      LLP (32)                         507/388
      251 S. Lake Ave.,
      Suite 300
      Pasadena 91101

 29   Frankel, Lodgen,                 7.7/7.4
      Lacher, Golditch,                7.7/7.4
      Sardi & Howard (28)
      16530 Ventura Blvd.,
      Suite 305
      Encino 91436

 30   Vasquez and                      WND/WND
      Company LLP (31)                 WND/WND
      510 W. Sixth St.,
      Suite 400
      Los Angeles 90014


 31   Moore Stephens Frazer            5.6/5.4
      & Torbet LLP (34)                6.9/6.5
      1199 S. Fairway Drive,
      Suite 200
      Walnut 91789

 32   Vicenti, Lloyd &                 5.2/4.9
      Stutzman LLP (33)                 5.2/6
      2100-A Foothill Blvd.
      La Verne 91750



 33   Lucas, Horstall, Murphy          5.2/WND
      & Pindroh (36)                   5.2/WND
      100 E. Corson St.,
      Suite 200
      Pasadena 91103

 34   Miller and Co. LLP (37)           4.2/4
      501 Santa Monica Blvd.,           4.2/4
      Second Floor
      Santa Monica 90401


 35   Solomon Ross Grey                3.5/3.3
      and Co. LLP (40)                 3.5/3.3
      16633 Ventura Blvd.,
      Suite 600
      Encino 91436

 36   Fineman West &                   WND/WND
      Co. LLP (38)                     WND/WND
      9100 Wilshire Blvd.,
      Suite 200 West
      Beverly Hills 90212


 37   Stonefield Josephson             11.5/9.3
      Inc. (26)                       20.1/15.6
      1620 26th St.,
      Suite 400 South
      Santa Monica 90404

 38   Kirsch Kohn &                    WND/WND
      Bridge LLP (39)                  WND/WND
      15910 Ventura Blvd.,
      Suite 1100
      Encino 91436

 39   Macias, Gini &                    3/WND
      Co. LLP (41)                      13/WND
      515 S. Figueroa St.,
      Suite 950
      Los Angeles 90071

 40   Pannell Kerr                     WND/WND
      Forster (43)                     WND/WND
      400 S. Hope St.,
      Suite 710
      Los Angeles 90071

 41   Martin Werbelow LLP (42)         $3.2/$3
      300 N. Lake Ave.,                $3.2/$3
      Suite 930
      Pasadena 91101


 42   Meloni, Hribal,                  3.2/WND
      Tratner LLP (45)                 3.2/WND
      5950 Canoga Ave.,
      Suite 350
      Woodland Hills 91367

 43   Sobul, Primes &                  3.7/3.6
      Schenkel (48)                    3.7/3.6
      12100 Wilshire Blvd.,
      Suite 1150
      Los Angeles 90025

 44   Hutchinson &                     0.3/0.3
      Bloodgood LLP (44)              11.7/10.6
      101 N. Brand Blvd.,
      Suite 1600
      Glendale 91203

 45   Gorelick &                         3/3
      Uslaner CPAs (47)                  3/3
      11620 Wilshire Blvd.,
      Suite 540
      Los Angeles 90025

 46   Maginnis, Knechtel &             3.5/3.8
      McIntyre (46)                    3.5/3.8
      950 South Arroyo Parkway
      Pasadena 91105


 47   Gish, Seiden,                    3.1/2.6
      Kline & Co. LLP (50)             3.1/2.6
      16530 Ventura Blvd.,
      Suite 625
      Encino 91436

 48   Rossi, Doskocil &                3.3/3.4
      Finkelstein LLP (8) (49)         3.3/3.4
      One World Trade Center,
      Suite 2100
      Long Beach 90831

 49   Urbach Kahn & Werlin             3.5/2.8
      Advisors Inc.                   30.2/27.5
      11661 San Vicente Blvd.,
      Suite 600
      Los Angeles 90049

 50   Zdonek & Wolowicz                 2/1.8
      Accountancy Corp.                 2/1.8
      25500 Hawthorne Blvd.,
      Suite 2120
      Torrance 90505

Rank  Firm (Ranking in 2001)            Industries
      * name                          (partial list)
      * address



 1    Ernst & Young LLP (3)             technology,
      725 S. Figueroa St.         entertainment, retail,
      Los Angeles 90017            manufacturing, health
                                  sciences, real estate,
                                    financial services

 2    Deloitte & Touche LLP (1)    technology, media and
      350 S. Grand Ave.,            telecommunications,
      Suite 200                     consumer business,
      Los Angeles 90071            manufacturing, health
                                           care

 3    PricewaterhouseCoopers        financial services,
      LLP (2)                     entertainment, oil and
      350 S. Grand Ave.              gas, technology,
      Los Angeles 90071           products, retail, real
                                          estate

 4    Arthur Andersen LLP (4)        energy/utilities,
      633 W. Fifth St.,             financial services,
      Los Angeles 90071               pharmaceuticals
                                 biotechnology and health
                                    services, products

 5    KPMG LLP (5)                  financial services,
      355 S. Grand Ave.,          retail, manufacturing,
      Suite 2000                 technology, health care,
      Los Angeles 90071               biotechnology,
                                        hospitality

 6    Assante Business            entertainment, high-net
      Management (5) (8)            worth individuals,
      10100 Santa Monica Blvd.,    corporate executives,
      Suite 1300                   athletes, real estate
      Los Angeles 90067

 7    Miller, Kaplan, Arase &    entertainment, radio and
      Co. LLP (7)                  television stations,
      4123 Lankershim Blvd.      licensing and royalties,
      North Hollywood 91602        professional, apparel

 8    Moss Adams LLP (6)            apparel, financial
      11766 Wilshire Blvd.,        institutions, health
      Suite 900                    care, manufacturing/
      Los Angeles 90025                distribution,
                                  entertainment, seafood

 9    BDO Seidman LLP (9)             manufacturing,
      1900 Avenue of the Stars,   distribution, services,
      11th Floor                      new media, high
      Los Angeles 90067          technology, entertainment


 10   RBZ LLP (5) (10)           real estate, legal, non-
      11755 Wilshire Blvd.,           profit, retail,
      Ninth Floor                wholesale, manufacturing
      Los Angeles 90025


 11   Grobstein, Horwath & Co.    manufacturing, apparel,
      LLP (13)                        import-export,
      15233 Ventura Blvd.              restaurants,
      Sherman Oaks 91403            entertainment, high
                                  technology, franchising

 12   Good Swartz Brown &           manufacturing, real
      Berns (16)                    estate, wholesale,
      11755 Wilshire Blvd.,       entertainment, retail,
      Suite 1700                  export, high technology
      Los Angeles 90025

 13   Windes & McClaughry        manufacturing, wholesale,
      Accountancy (15)            contractors, law firms,
      111 W. Ocean Blvd.,            health care, auto
      22nd Floor                    dealers, non-profit
      Long Beach 90802

 14   Gumbiner, Savett, Finkel,     manufacturing, real
      Fingleson & Rose             estate, construction,
      Inc. (18)                    apparel, agriculture,
      1723 Cloverfield Blvd.       entertainment, health
      Santa Monica 90404                   care

 15   American Express Tax &           real estate,
      Business Svcs. (17)             manufacturing/
      2029 Century Park East,          distribution,
      Suite 3100                   professional service
      Los Angeles 90067           firms, high technology,
                                        health care

 16   NSBN LLP (21)                    real estate,
      9454 Wilshire Blvd.,         entertainment, escrow
      Fourth Floor                and mortgage companies,
      Beverly Hills 90212        non-profit, health care,
                                     retirement homes

 17   Green Hasson &                 waste management
      Janks LLP (20)                   agencies, law
      10990 Wilshire Blvd.,        firms, food service,
      16th Floor                      manufacturing,
      Los Angeles 90024                distribution,
                                        real estate

 18   Grant Thornton LLP (29)          consumer and
      1000 Wilshire Blvd.,         industrial products,
      Suite 300                     financial services,
      Los Angeles 90017                 non-profit,
                                     high technology,
                                       biotechnology

 19   Tanner, Mainstain,          sports, entertainment,
      Hoffer & Peyrot (22)          real estate, health
      10866 Wilshire                 care, law, talent
      Blvd.3, 10th Floor                 agencies
      Los Angeles 90024

 20   CBIZ Southern California         real estate,
      Inc. (7) (12)                   entertainment,
      11601 Wilshire Blvd.,       technology, law firms,
      Suite 2300                       manufacturing
      Los Angeles 90025

 21   Holthouse Carlin &               real estate,
      Van Trigt LLP (23)              entertainment,
      11845 W. Olympic Blvd.,          manufacturing
      Suite 1177                     and distributing,
      Los Angeles 90064           professional services,
                                      high technology

 22   Kellogg & Andelson              manufacturing,
      Accountancy Corp. (19)           distribution,
      14724 Ventura Blvd.,          real estate, health
      Second Floor                 care, entertainment,
      Sherman Oaks 91403                non-profit

 23   White, Zuckerman,             law, entertainment,
      Warsavsky,                       real estate,
      Luna & Wolf (24)                manufacturing,
      14455 Ventura Blvd.,             distribution,
      Third Floor                       non-profit
      Sherman Oaks 91423

 24   Simpson & Simpson                 government,
      CPAs (25)                         non-profit
      3600 Wilhire Blvd.,
      Suite 1710
      Los Angeles 90010

 25   Gursey, Schneider &              law, retail,
      Co. LLP (27)                    entertainment,
      10351 Santa Monica               real estate,
      Blvd., Suite 300                manufacturing,
      Los Angeles 90025                 non-profit,
                                    estates and trusts

 26   Singer Lewak Greenbaum     construction, non-profit,
      & Goldstein (11)           entertainment, wholesale,
      10960 Wilshire Blvd.,         distribution, high
      Suite 1100                        technology,
      Los Angeles 90024             banking, law firms

 27   Rothstein, Kass &            hedge funds, broker-
      Company P.C. (30)            dealers, non-profit,
      9171 Wilshire Blvd.,        professional services,
      Suite 500                  real estate construction,
      Beverly Hills 90210              auto dealers


 28   McGladrey & Pullen              manufacturing,
      LLP (32)                         distribution,
      251 S. Lake Ave.,           financial institutions,
      Suite 300                        construction,
      Pasadena 91101              government, non-profit

 29   Frankel, Lodgen,                 real estate,
      Lacher, Golditch,                hospitality,
      Sardi & Howard (28)              agriculture,
      16530 Ventura Blvd.,             manufacturin,
      Suite 305                    distribution, medical
      Encino 91436                services, construction

 30   Vasquez and                    health care, real
      Company LLP (31)            estate, manufacturing,
      510 W. Sixth St.,                 technology,
      Suite 400                       municipalities,
      Los Angeles 90014           non-profit, restaurants


 31   Moore Stephens Frazer           manufacturing,
      & Torbet LLP (34)                 non-profit,
      1199 S. Fairway Drive,           construction,
      Suite 200                     service industries,
      Walnut 91789                    dairy industry

 32   Vicenti, Lloyd &              colleges and their
      Stutzman LLP (33)                foundations,
      2100-A Foothill Blvd.             K-12 public
      La Verne 91750                 school district,
                                        non-profit,
                                        individuals

 33   Lucas, Horstall, Murphy       construction, real
      & Pindroh (36)                estate development,
      100 E. Corson St.,              manufacturing,
      Suite 200                    insurance brokerage,
      Pasadena 91103                non-profit, medical

 34   Miller and Co. LLP (37)    manufacturing, wholesale,
      501 Santa Monica Blvd.,      garment, real estate,
      Second Floor                     advertising,
      Santa Monica 90401               entertainment


 35   Solomon Ross Grey             real estate, manu-
      and Co. LLP (40)           facturing, distribution,
      16633 Ventura Blvd.,          telecommunications,
      Suite 600                       entertainment,
      Encino 91436                 professional service

 36   Fineman West &             manufacturing, importing,
      Co. LLP (38)                  retail, wholesale,
      9100 Wilshire Blvd.,               financial
      Suite 200 West
      Beverly Hills 90212


 37   Stonefield Josephson            manufacturing,
      Inc. (26)                          apparel,
      1620 26th St.,                    technology
      Suite 400 South
      Santa Monica 90404

 38   Kirsch Kohn &                    real estate,
      Bridge LLP (39)                  construction,
      15910 Ventura Blvd.,         grocery, non-profit,
      Suite 1100                  medical, manufacturing
      Encino 91436                   and distribution

 39   Macias, Gini &                   governmental,
      Co. LLP (41)                      non-profit,
      515 S. Figueroa St.,           school districts,
      Suite 950                      private industry,
      Los Angeles 90071                entertainment

 40   Pannell Kerr                        hotels,
      Forster (43)                     restaurants,
      400 S. Hope St.,                private clubs,
      Suite 710                       manufacturing,
      Los Angeles 90071                entertainment

 41   Martin Werbelow LLP (42)         real estate,
      300 N. Lake Ave.,               manufacturing,
      Suite 930                    retail, professional,
      Pasadena 91101               non-profit, wholesale
                                       distribution

 42   Meloni, Hribal,                 manufacturing,
      Tratner LLP (45)                 distribution,
      5950 Canoga Ave.,            retail, real estate,
      Suite 350                   entertainment, service,
      Woodland Hills 91367              oil and gas

 43   Sobul, Primes &                 entertainment,
      Schenkel (48)                   manufacturing,
      12100 Wilshire Blvd.,       wholesale, real estate,
      Suite 1150                  service organizations,
      Los Angeles 90025               apparel, retail

 44   Hutchinson &                financial institutions,
      Bloodgood LLP (44)         law firms, construction,
      101 N. Brand Blvd.,        health care, agriculture,
      Suite 1600                 non-profit, manufacturing
      Glendale 91203

 45   Gorelick &                       real estate,
      Uslaner CPAs (47)               health, retail,
      11620 Wilshire Blvd.,       manufacturing, service
      Suite 540
      Los Angeles 90025

 46   Maginnis, Knechtel &            manufacturing,
      McIntyre (46)                    professional
      950 South Arroyo Parkway    services, real estate,
      Pasadena 91105               non-profit, wholesale
                                     and distribution

 47   Gish, Seiden,                   small business,
      Kline & Co. LLP (50)             construction,
      16530 Ventura Blvd.,            entertainment,
      Suite 625                   professional services,
      Encino 91436               manufacturing, wholesale

 48   Rossi, Doskocil &               manufacturing,
      Finkelstein LLP (8) (49)         distribution,
      One World Trade Center,         transportation,
      Suite 2100                 health care, non-profit,
      Long Beach 90831                high technology

 49   Urbach Kahn & Werlin             middle market
      Advisors Inc.               companies, real estate,
      11661 San Vicente Blvd.,        entertainment,
      Suite 600                       manufacturing,
      Los Angeles 90049          governmental, non-profit

 50   Zdonek & Wolowicz             manufacturing, real
      Accountancy Corp.            estate, professional
      25500 Hawthorne Blvd.,         services, retail,
      Suite 2120                     health and beauty
      Torrance 90505

Rank  Firm (Ranking in 2001)        Accounting Services
      * name                          (partial list)
      * address



 1    Ernst & Young LLP (3)        audit, tax, business
      725 S. Figueroa St.           advisory, corporate
      Los Angeles 90017                   finance



 2    Deloitte & Touche LLP (1)  audit, tax, M&A, internal
      350 S. Grand Ave.,         audit, corporate finance,
      Suite 200                     personal financial
      Los Angeles 90071                  planning


 3    PricewaterhouseCoopers     business management, tax,
      LLP (2)                    audit, corporate finance,
      350 S. Grand Ave.          M&A, litigation support,
      Los Angeles 90071             change integration


 4    Arthur Andersen LLP (4)    assurance, tax compliance
      633 W. Fifth St.,          and consulting, corporate
      Los Angeles 90071           finance, internal audit
                                    co- and outsourcing


 5    KPMG LLP (5)                 transaction services,
      355 S. Grand Ave.,           audit, tax, risk and
      Suite 2000                    advisory services,
      Los Angeles 90071              forensic services


 6    Assante Business            personal and corporate
      Management (5) (8)          tax planning, forensic
      10100 Santa Monica Blvd.,    and royalty auditing,
      Suite 1300                 business consulting, tax
      Los Angeles 90067                 compliance

 7    Miller, Kaplan, Arase &        tax, personal and
      Co. LLP (7)                  corporate accounting
      4123 Lankershim Blvd.
      North Hollywood 91602

 8    Moss Adams LLP (6)         assurance, tax, business
      11766 Wilshire Blvd.,         management, estate
      Suite 900                      planning, royalty
      Los Angeles 90025                 compliance


 9    BDO Seidman LLP (9)         assurance, M&A issues,
      1900 Avenue of the Stars,      tax planning and
      11th Floor                 consulting, state, local
      Los Angeles 90067              international tax
                                         services

 10   RBZ LLP (5) (10)                 full service
      11755 Wilshire Blvd.,
      Ninth Floor
      Los Angeles 90025


 11   Grobstein, Horwath & Co.         full service
      LLP (13)
      15233 Ventura Blvd.
      Sherman Oaks 91403


 12   Good Swartz Brown &         audit, tax, operations
      Berns (16)                 review, business advisory
      11755 Wilshire Blvd.,          and evaluations,
      Suite 1700                    financial planning
      Los Angeles 90025

 13   Windes & McClaughry            audit, tax, M&A,
      Accountancy (15)           corporate and participant
      111 W. Ocean Blvd.,               accounting,
      22nd Floor                 international, ERISA plan
      Long Beach 90802                    audits

 14   Gumbiner, Savett, Finkel,   audit, tax, succession
      Fingleson & Rose             planning, financing,
      Inc. (18)                   valuations, litigation
      1723 Cloverfield Blvd.              support
      Santa Monica 90404

 15   American Express Tax &         tax planning and
      Business Svcs. (17)            compliamce, M&A,
      2029 Century Park East,       business consulting
      Suite 3100                       pension plans
      Los Angeles 90067


 16   NSBN LLP (21)                        tax,
      9454 Wilshire Blvd.,                audit,
      Fourth Floor                      accounting,
      Beverly Hills 90212            estate planning,
                                    business management

 17   Green Hasson &                       tax,
      Janks LLP (20)                  international,
      10990 Wilshire Blvd.,        wealth preservation,
      16th Floor                       audits, M&A,
      Los Angeles 90024              corporate finance


 18   Grant Thornton LLP (29)           audits, SEC
      1000 Wilshire Blvd.,             reporting and
      Suite 300                         compliance,
      Los Angeles 90017             corporate finance,
                                      technology risk
                                  management, valuations

 19   Tanner, Mainstain,               tax, personal
      Hoffer & Peyrot (22)             and corporate
      10866 Wilshire                accounting, audits,
      Blvd.3, 10th Floor              brokers/dealers
      Los Angeles 90024

 20   CBIZ Southern California         full service
      Inc. (7) (12)
      11601 Wilshire Blvd.,
      Suite 2300
      Los Angeles 90025

 21   Holthouse Carlin &              tax consulting/
      Van Trigt LLP (23)                compliance,
      11845 W. Olympic Blvd.,             audits,
      Suite 1177                   business management,
      Los Angeles 90064              state/local, M&A


 22   Kellogg & Andelson             reviews, audits,
      Accountancy Corp. (19)         tax, personal and
      14724 Ventura Blvd.,          business acoounting
      Second Floor
      Sherman Oaks 91403

 23   White, Zuckerman,                 tax, audit,
      Warsavsky,                         business
      Luna & Wolf (24)                  management,
      14455 Ventura Blvd.,              accounting,
      Third Floor                     estate planning
      Sherman Oaks 91423

 24   Simpson & Simpson              audits, personal
      CPAs (25)                        and corporate
      3600 Wilhire Blvd.,               accounting
      Suite 1710
      Los Angeles 90010

 25   Gursey, Schneider &            audits, reviews,
      Co. LLP (27)                   tax preparation,
      10351 Santa Monica                bankruptcy,
      Blvd., Suite 300               court accountings
      Los Angeles 90025             litigation support


 26   Singer Lewak Greenbaum            audits, tax
      & Goldstein (11)                planning, IPOs,
      10960 Wilshire Blvd.,        business management,
      Suite 1100                   corporate accounting,
      Los Angeles 90024             business valuation

 27   Rothstein, Kass &                 regulatory
      Company P.C. (30)             compliance audits,
      9171 Wilshire Blvd.,             tax planning,
      Suite 500                     estates and trusts
      Beverly Hills 90210            planning, family
                                      office planning

 28   McGladrey & Pullen             full service for
      LLP (32)                         middle-market
      251 S. Lake Ave.,                  companies
      Suite 300
      Pasadena 91101

 29   Frankel, Lodgen,                audit, review,
      Lacher, Golditch,                compilation,
      Sardi & Howard (28)               litigation
      16530 Ventura Blvd.,             support, tax
      Suite 305
      Encino 91436

 30   Vasquez and                  audits, compilation,
      Company LLP (31)                 bookkeeping,
      510 W. Sixth St.,           income tax, compliance
      Suite 400                     and representation,
      Los Angeles 90014               estate planning


 31   Moore Stephens Frazer           audit, review,
      & Torbet LLP (34)              tax, accounting,
      1199 S. Fairway Drive,            management
      Suite 200                     advisory services,
      Walnut 91789                   computer services

 32   Vicenti, Lloyd &               audit, budgeting
      Stutzman LLP (33)                and analysis,
      2100-A Foothill Blvd.          estate and trust
      La Verne 91750                 planning, interim
                                     controllers/CFOs,
                                    pension plan audits

 33   Lucas, Horstall, Murphy         audit, review,
      & Pindroh (36)                 compilation, tax
      100 E. Corson St.,               planning and
      Suite 200                     return preparation,
      Pasadena 91103                  estate planning

 34   Miller and Co. LLP (37)    tax, audits, consulting,
      501 Santa Monica Blvd.,     personal and corporate
      Second Floor                  accounting, busines
      Santa Monica 90401                management,
                                     estate and trusts

 35   Solomon Ross Grey              audits, reviews,
      and Co. LLP (40)                tax compliance,
      16633 Ventura Blvd.,             minimization
      Suite 600                       and controversy
      Encino 91436

 36   Fineman West &                 certified audits,
      Co. LLP (38)                  reviews, corporate
      9100 Wilshire Blvd.,            and individual
      Suite 200 West                 tax planning and
      Beverly Hills 90212           return preparation,
                                    litigation support

 37   Stonefield Josephson             SEC filings,
      Inc. (26)                         audit, tax,
      1620 26th St.,                business valuation,
      Suite 400 South               financial recovery,
      Santa Monica 90404

 38   Kirsch Kohn &                  full service for
      Bridge LLP (39)                  closely-held
      15910 Ventura Blvd.,              businesses
      Suite 1100
      Encino 91436

 39   Macias, Gini &                    audit, tax,
      Co. LLP (41)                      corporate,
      515 S. Figueroa St.,              valuation,
      Suite 950                          forensics
      Los Angeles 90071

 40   Pannell Kerr                     full service
      Forster (43)
      400 S. Hope St.,
      Suite 710
      Los Angeles 90071

 41   Martin Werbelow LLP (42)         full service
      300 N. Lake Ave.,
      Suite 930
      Pasadena 91101


 42   Meloni, Hribal,               audit, review, tax
      Tratner LLP (45)                 compilation,
      5950 Canoga Ave.,                attestation,
      Suite 350                      M&A, consulting,
      Woodland Hills 91367

 43   Sobul, Primes &                  full service
      Schenkel (48)
      12100 Wilshire Blvd.,
      Suite 1150
      Los Angeles 90025

 44   Hutchinson &                tax, international tax,
      Bloodgood LLP (44)            auditing, reviews,
      101 N. Brand Blvd.,            estate planning,
      Suite 1600                   business valuations,
      Glendale 91203                 employee benefits

 45   Gorelick &                   audit, tax, business
      Uslaner CPAs (47)            management consulting
      11620 Wilshire Blvd.,
      Suite 540
      Los Angeles 90025

 46   Maginnis, Knechtel &           audits, reviews,
      McIntyre (46)              compilations, bookkeeping
      950 South Arroyo Parkway    tax services individual
      Pasadena 91105               and corporate, estate
                                         planning

 47   Gish, Seiden,                   audit, review,
      Kline & Co. LLP (50)           compilation, tax
      16530 Ventura Blvd.,        preparation, estate and
      Suite 625                     trust, bookkeeping
      Encino 91436

 48   Rossi, Doskocil &             audit, review, tax
      Finkelstein LLP (8) (49)      compliance, estate
      One World Trade Center,      planning, compilation
      Suite 2100                     and peer reviews
      Long Beach 90831

 49   Urbach Kahn & Werlin             full service
      Advisors Inc.
      11661 San Vicente Blvd.,
      Suite 600
      Los Angeles 90049

 50   Zdonek & Wolowicz               tax, estate and
      Accountancy Corp.            retirement planning,
      25500 Hawthorne Blvd.,        business valuation,
      Suite 2120                 M & A, wealth management
      Torrance 90505

Rank  Firm (Ranking in 2001)          Other Services
      * name                          (partial list)
      * address



 1    Ernst & Young LLP (3)      tax consulting, personal
      725 S. Figueroa St.          financial counseling,
      Los Angeles 90017              Internet security



 2    Deloitte & Touche LLP (1)   human capital services,
      350 S. Grand Ave.,             risk management,
      Suite 200                   information technology
      Los Angeles 90071            solutions, e-business


 3    PricewaterhouseCoopers        employee benefits,
      LLP (2)                      business turnaround,
      350 S. Grand Ave.            valuation, actuarial/
      Los Angeles 90071                  pensions


 4    Arthur Andersen LLP (4)    business management, info
      633 W. Fifth St.,           technology consulting,
      Los Angeles 90071          intellectual asset mgmt.



 5    KPMG LLP (5)                international, Japanese
      355 S. Grand Ave.,           practice, M&A, e-tax
      Suite 2000                   solutions, corporate
      Los Angeles 90071                  recovery


 6    Assante Business              business management
      Management (5) (8)           services for high-net
      10100 Santa Monica Blvd.,     worth individuals,
      Suite 1300                    litigation support
      Los Angeles 90067

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

 8    Moss Adams LLP (6)         manufacturing consulting,
      11766 Wilshire Blvd.,       valuations, litigation,
      Suite 900                    support, information
      Los Angeles 90025               technology, M&A


 9    BDO Seidman LLP (9)         information technology
      1900 Avenue of the Stars,   solutions, health care
      11th Floor                    advisory services,
      Los Angeles 90067              corporate finance


 10   RBZ LLP (5) (10)            operational consulting,
      11755 Wilshire Blvd.,        book-keeping, estate
      Ninth Floor                  planning, litigation
      Los Angeles 90025             support, valuation,
                                         forensic

 11   Grobstein, Horwath & Co.     valuations, business
      LLP (13)                    management, litigation,
      15233 Ventura Blvd.         insolvency, information
      Sherman Oaks 91403                  systems


 12   Good Swartz Brown &        estate planning, systems
      Berns (16)                        consulting
      11755 Wilshire Blvd.,
      Suite 1700
      Los Angeles 90025

 13   Windes & McClaughry         pension/profit sharing
      Accountancy (15)            and 401(K) plans, human
      111 W. Ocean Blvd.,          resources consulting,
      22nd Floor                     employee benefits
      Long Beach 90802

 14   Gumbiner, Savett, Finkel,   ESOPS, estate planning,
      Fingleson & Rose             business consulting,
      Inc. (18)                     wealth preservation
      1723 Cloverfield Blvd.
      Santa Monica 90404

 15   American Express Tax &        litigation support,
      Business Svcs. (17)         management consulting,
      2029 Century Park East,       affordable housing
      Suite 3100                    compliance, lender
      Los Angeles 90067                  services


 16   NSBN LLP (21)                    comprehensive
      9454 Wilshire Blvd.,               financial
      Fourth Floor                       services
      Beverly Hills 90212


 17   Green Hasson &                   law practice
      Janks LLP (20)                    management,
      10990 Wilshire Blvd.,        employee procurement,
      16th Floor                    strategic planning,
      Los Angeles 90024             litigation support


 18   Grant Thornton LLP (29)          compensation
      1000 Wilshire Blvd.,             and benefits
      Suite 300                         consulting,
      Los Angeles 90017               capital markets



 19   Tanner, Mainstain,           business management,
      Hoffer & Peyrot (22)         computer consulting,
      10866 Wilshire               post-divorce planning
      Blvd.3, 10th Floor
      Los Angeles 90024

 20   CBIZ Southern California       M&A, litigation,
      Inc. (7) (12)                     evaluation,
      11601 Wilshire Blvd.,        benefits, insurance,
      Suite 2300                         payroll,
      Los Angeles 90025             business management

 21   Holthouse Carlin &                 employee
      Van Trigt LLP (23)              benefit audits,
      11845 W. Olympic Blvd.,       international tax,
      Suite 1177                    business-valuation,
      Los Angeles 90064            management consulting


 22   Kellogg & Andelson               cost reports,
      Accountancy Corp. (19)           financial and
      14724 Ventura Blvd.,            estate planning
      Second Floor
      Sherman Oaks 91403

 23   White, Zuckerman,             litigation support,
      Warsavsky,                           fraud
      Luna & Wolf (24)                investigation,
      14455 Ventura Blvd.,          valuation, marital
      Third Floor                      dissolution,
      Sherman Oaks 91423              personal injury

 24   Simpson & Simpson           management consulting,
      CPAs (25)                      executive search,
      3600 Wilhire Blvd.,           temporary placement
      Suite 1710                     personal sevices
      Los Angeles 90010

 25   Gursey, Schneider &          business valuations,
      Co. LLP (27)                 business management,
      10351 Santa Monica            computer consulting
      Blvd., Suite 300
      Los Angeles 90025


 26   Singer Lewak Greenbaum      management consulting,
      & Goldstein (11)              litigation support,
      10960 Wilshire Blvd.,        dealership services,
      Suite 1100                    profit enhancement
      Los Angeles 90024

 27   Rothstein, Kass &             international tax,
      Company P.C. (30)                 back office
      9171 Wilshire Blvd.,             info systems,
      Suite 500                         management
      Beverly Hills 90210               consulting,
                                    litigation support

 28   McGladrey & Pullen          business and strategic
      LLP (32)                           planning,
      251 S. Lake Ave.,            financial management,
      Suite 300                      human resources,
      Pasadena 91101                    operations

 29   Frankel, Lodgen,                   business
      Lacher, Golditch,                 management,
      Sardi & Howard (28)               management
      16530 Ventura Blvd.,           consulting, MIS,
      Suite 305                      estate planning,
      Encino 91436                          M&A

 30   Vasquez and                      receivership,
      Company LLP (31)                  bankruptcy,
      510 W. Sixth St.,               litigationtion
      Suite 400                        support, M&A,
      Los Angeles 90014                international
                                       tax planning

 31   Moore Stephens Frazer             M&A, sales,
      & Torbet LLP (34)               estate and gift
      1199 S. Fairway Drive,        planning, business
      Suite 200                         valuations
      Walnut 91789                   computer services

 32   Vicenti, Lloyd &                  accounting
      Stutzman LLP (33)                 information
      2100-A Foothill Blvd.          systems, business
      La Verne 91750                    valuations,
                                      expert witness
                                         testimony

 33   Lucas, Horstall, Murphy        business advisory
      & Pindroh (36)                     services,
      100 E. Corson St.,          arbitration/mediation,
      Suite 200                       management and
      Pasadena 91103                computer consulting

 34   Miller and Co. LLP (37)     pensions, turnarounds,
      501 Santa Monica Blvd.,       business management
      Second Floor                    consulting, M&A
      Santa Monica 90401


 35   Solomon Ross Grey           management consulting,
      and Co. LLP (40)               estate planning,
      16633 Ventura Blvd.,              turnaround
      Suite 600                         management,
      Encino 91436                  litigation support

 36   Fineman West &                       none
      Co. LLP (38)
      9100 Wilshire Blvd.,
      Suite 200 West
      Beverly Hills 90212


 37   Stonefield Josephson               business
      Inc. (26)                         consulting
      1620 26th St.,
      Suite 400 South
      Santa Monica 90404

 38   Kirsch Kohn &                   401(K) audits,
      Bridge LLP (39)                 MIS, estate and
      15910 Ventura Blvd.,              succession
      Suite 1100                       planning, M&A
      Encino 91436

 39   Macias, Gini &                    management
      Co. LLP (41)                      consulting
      515 S. Figueroa St.,
      Suite 950
      Los Angeles 90071

 40   Pannell Kerr                      hospitality
      Forster (43)                      consulting,
      400 S. Hope St.,                  litigation
      Suite 710                           support
      Los Angeles 90071

 41   Martin Werbelow LLP (42)      financial planning,
      300 N. Lake Ave.,            investment analysis,
      Suite 930                   business and management
      Pasadena 91101                    consulting


 42   Meloni, Hribal,             employee benefit plan,
      Tratner LLP (45)              litigation support,
      5950 Canoga Ave.,              reorganizations,
      Suite 350                     succession planning
      Woodland Hills 91367

 43   Sobul, Primes &              computer consulting,
      Schenkel (48)                business management,
      12100 Wilshire Blvd.,          executive search
      Suite 1150
      Los Angeles 90025

 44   Hutchinson &                information technology
      Bloodgood LLP (44)             consulting, human
      101 N. Brand Blvd.,        resource family business
      Suite 1600                        consulting
      Glendale 91203

 45   Gorelick &                    litigation support,
      Uslaner CPAs (47)           appraisal and valuation
      11620 Wilshire Blvd.,
      Suite 540
      Los Angeles 90025

 46   Maginnis, Knechtel &         computer and business
      McIntyre (46)                 start-up consulting
      950 South Arroyo Parkway
      Pasadena 91105


 47   Gish, Seiden,                   operational and
      Kline & Co. LLP (50)        management consulting,
      16530 Ventura Blvd.,                  MIS
      Suite 625
      Encino 91436

 48   Rossi, Doskocil &            forensic accounting/
      Finkelstein LLP (8) (49)      litigation support,
      One World Trade Center,    M&A, business valuation,
      Suite 2100                 internal control reviews
      Long Beach 90831

 49   Urbach Kahn & Werlin       litigation and valuation
      Advisors Inc.              services, wealth advisory
      11661 San Vicente Blvd.,     services, technology
      Suite 600                          solutions
      Los Angeles 90049

 50   Zdonek & Wolowicz              business advice,
      Accountancy Corp.           investment strategies,
      25500 Hawthorne Blvd.,      contracted controller-
      Suite 2120                 ship, business succession
      Torrance 90505

Rank  Firm (Ranking in 2001)         Profile           Managers
      * name                     * headquarters       * marketing
      * address                  * year est. (4)
                                    * offices
                                 (county/total)

 1    Ernst & Young LLP (3)         New York        Julie W. Lytle
      725 S. Figueroa St.             1923
      Los Angeles 90017               4/700



 2    Deloitte & Touche LLP (1)     New York          Steve Doyle
      350 S. Grand Ave.,              1916
      Suite 200                       5/750
      Los Angeles 90071


 3    PricewaterhouseCoopers        New York         Kate Cromwell
      LLP (2)                         1911
      350 S. Grand Ave.               3/963
      Los Angeles 90071


 4    Arthur Andersen LLP (4)        Chicago         William Y. So
      633 W. Fifth St.,               1926
      Los Angeles 90071               3/365



 5    KPMG LLP (5)                  New York        Christine Kjaer
      355 S. Grand Ave.,              1920
      Suite 2000                      3/176
      Los Angeles 90071


 6    Assante Business             Los Angeles           none
      Management (5) (8)              1981
      10100 Santa Monica Blvd.,        1/1
      Suite 1300
      Los Angeles 90067

 7    Miller, Kaplan, Arase &     No. Hollywood     Charles Schnaid
      Co. LLP (7)                     1940
      4123 Lankershim Blvd.            1/3
      North Hollywood 91602

 8    Moss Adams LLP (6)             Seattle        Steven Schultz
      11766 Wilshire Blvd.,           1962
      Suite 900                       1/27
      Los Angeles 90025


 9    BDO Seidman LLP (9)            Chicago          Janet Crost
      1900 Avenue of the Stars,       1941
      11th Floor                      1/580
      Los Angeles 90067


 10   RBZ LLP (5) (10)             Los Angeles         Elizabeth
      11755 Wilshire Blvd.,           1975             Hertzberg
      Ninth Floor                    3/same
      Los Angeles 90025


 11   Grobstein, Horwath & Co.    Sherman Oaks          Roberta
      LLP (13)                        1966             Goodfried
      15233 Ventura Blvd.            1/same
      Sherman Oaks 91403


 12   Good Swartz Brown &          Los Angeles        Bob Golden
      Berns (16)                      1962
      11755 Wilshire Blvd.,          2/same
      Suite 1700
      Los Angeles 90025

 13   Windes & McClaughry          Long Beach        Dennis Hadeen
      Accountancy (15)                1926
      111 W. Ocean Blvd.,            1/same
      22nd Floor
      Long Beach 90802

 14   Gumbiner, Savett, Finkel,   Santa Monica          Rodney
      Fingleson & Rose                1950             Fingleson
      Inc. (18)                      1/same
      1723 Cloverfield Blvd.
      Santa Monica 90404

 15   American Express Tax &        New York          Steve Wolf
      Business Svcs. (17)             1987
      2029 Century Park East,         4/65
      Suite 3100
      Los Angeles 90067


 16   NSBN LLP (21)               Beverly Hills         Mark E.
      9454 Wilshire Blvd.,            1952             Dauberman
      Fourth Floor                   2/same
      Beverly Hills 90212


 17   Green Hasson &               Los Angels        Leon C. Janks
      Janks LLP (20)                  1953
      10990 Wilshire Blvd.,          1/same
      16th Floor
      Los Angeles 90024


 18   Grant Thornton LLP (29)        Chicago         Leigh Marcus
      1000 Wilshire Blvd.,            1948
      Suite 300                       1/694
      Los Angeles 90017



 19   Tanner, Mainstain,           Los Angels          Tia Boyd
      Hoffer & Peyrot (22)            1976
      10866 Wilshire                 1/same
      Blvd.3, 10th Floor
      Los Angeles 90024

 20   CBIZ Southern California      Cleveland         James Parks
      Inc. (7) (12)                   1998
      11601 Wilshire Blvd.,           1/75
      Suite 2300
      Los Angeles 90025

 21   Holthouse Carlin &           Los Angeles         Blake E.
      Van Trigt LLP (23)              1991             Christian
      11845 W. Olympic Blvd.,          2/3
      Suite 1177
      Los Angeles 90064


 22   Kellogg & Andelson          Sherman Oaks        Tom Leaper
      Accountancy Corp. (19)          1939
      14724 Ventura Blvd.,             1/2
      Second Floor
      Sherman Oaks 91403

 23   White, Zuckerman,           Sherman Oaks           Leah
      Warsavsky,                      1971             Lasseube
      Luna & Wolf (24)                 1/2
      14455 Ventura Blvd.,
      Third Floor
      Sherman Oaks 91423

 24   Simpson & Simpson            Los Angeles          Carl P.
      CPAs (25)                       1976              Simpson
      3600 Wilhire Blvd.,            1/same
      Suite 1710
      Los Angeles 90010

 25   Gursey, Schneider &          Los Angeles        Roseanna L.
      Co. LLP (27)                    1979             Purzycki
      10351 Santa Monica             1/same
      Blvd., Suite 300
      Los Angeles 90025


 26   Singer Lewak Greenbaum       Los Angeles         B. DeBok/
      & Goldstein (11)                1959             L. Hagen
      10960 Wilshire Blvd.,            1/3
      Suite 1100
      Los Angeles 90024

 27   Rothstein, Kass &             Roseland,          Kathleen
      Company P.C. (30)               N.J.,             Sidney
      9171 Wilshire Blvd.,            1949
      Suite 500                        1/8
      Beverly Hills 90210


 28   McGladrey & Pullen          Bloomington,        Jim Greene
      LLP (32)                        Minn.
      251 S. Lake Ave.,               1977
      Suite 300                       1/100
      Pasadena 91101

 29   Frankel, Lodgen,               Encino             Bernard
      Lacher, Golditch,               1975             Goldtich
      Sardi & Howard (28)            1/same
      16530 Ventura Blvd.,
      Suite 305
      Encino 91436

 30   Vasquez and                  Los Angeles        Gilbert R.
      Company LLP (31)                1969              Vasquez
      510 W. Sixth St.,              1/same
      Suite 400
      Los Angeles 90014


 31   Moore Stephens Frazer          City of          Jeff Jones
      & Torbet LLP (34)             Industry
      1199 S. Fairway Drive,          1946
      Suite 200                        1/2
      Walnut 91789

 32   Vicenti, Lloyd &              La Verne         Cheri Themer
      Stutzman LLP (33)               1953
      2100-A Foothill Blvd.          1/same
      La Verne 91750



 33   Lucas, Horstall, Murphy        Pasdeba          Noal Hebert
      & Pindroh (36)                  1957
      100 E. Corson St.,             1/same
      Suite 200
      Pasadena 91103

 34   Miller and Co. LLP (37)     Santa Monica       Morton Algaze
      501 Santa Monica Blvd.,         1949
      Second Floor                   1/same
      Santa Monica 90401


 35   Solomon Ross Grey              Encino           Andrew Grey
      and Co. LLP (40)                1960
      16633 Ventura Blvd.,           1/same
      Suite 600
      Encino 91436

 36   Fineman West &              Beverly Hills     Harold J. West
      Co. LLP (38)                    1955
      9100 Wilshire Blvd.,           1/same
      Suite 200 West
      Beverly Hills 90212


 37   Stonefield Josephson        Santa Monica       Leslie Ingham
      Inc. (26)                       1975
      1620 26th St.,                   1/4
      Suite 400 South
      Santa Monica 90404

 38   Kirsch Kohn &                  Encino             Ken Ray
      Bridge LLP (39)                 1960
      15910 Ventura Blvd.,           1/same
      Suite 1100
      Encino 91436

 39   Macias, Gini &               Sacramento          Kevin M.
      Co. LLP (41)                    1993              Wright
      515 S. Figueroa St.,             1/4
      Suite 950
      Los Angeles 90071

 40   Pannell Kerr                  New York             None
      Forster (43)                    1941
      400 S. Hope St.,                2/450
      Suite 710
      Los Angeles 90071

 41   Martin Werbelow LLP (42)      Pasadena          Erich Rail
      300 N. Lake Ave.,               1952
      Suite 930                      1/same
      Pasadena 91101


 42   Meloni, Hribal,              Los Angeles       Gerald Hribal
      Tratner LLP (45)                1997
      5950 Canoga Ave.,              1/same
      Suite 350
      Woodland Hills 91367

 43   Sobul, Primes &             Loss Angeles    Richard J. Schenkel
      Schenkel (48)                   1981
      12100 Wilshire Blvd.,          1/same
      Suite 1150
      Los Angeles 90025

 44   Hutchinson &                  Glendale         Jerry Slowey
      Bloodgood LLP (44)              1922
      101 N. Brand Blvd.,              1/4
      Suite 1600
      Glendale 91203

 45   Gorelick &                   Los Angeles       David Uslaner
      Uslaner CPAs (47)               1946
      11620 Wilshire Blvd.,          1/same
      Suite 540
      Los Angeles 90025

 46   Maginnis, Knechtel &          Pasadena          Ken Hemming
      McIntyre (46)                   1972
      950 South Arroyo Parkway       1/same
      Pasadena 91105


 47   Gish, Seiden,                  Encino             Maureen
      Kline & Co. LLP (50)            1945           O'Gara-Adford
      16530 Ventura Blvd.,           1/same
      Suite 625
      Encino 91436

 48   Rossi, Doskocil &            Long Beach       Lew Finkelstein
      Finkelstein LLP (8) (49)        1984
      One World Trade Center,        1/same
      Suite 2100
      Long Beach 90831

 49   Urbach Kahn & Werlin        Albany, N.Y.       Elena S. Neff
      Advisors Inc.                   1988
      11661 San Vicente Blvd.,         1/6
      Suite 600
      Los Angeles 90049

 50   Zdonek & Wolowicz             Torrance          Kathy Pape
      Accountancy Corp.               1972
      25500 Hawthorne Blvd.,         1/same
      Suite 2120
      Torrance 90505

Rank  Firm (Ranking in 2001)     Top Local Executive
      * name                     * name
      * address                  * title
                                 * phone


 1    Ernst & Young LLP (3)      Anthony Anderson
      725 S. Figueroa St.        mng. ptnr., Pac. SW
      Los Angeles 90017          (213) 977-3200



 2    Deloitte & Touche LLP (1)  Sharon Allen
      350 S. Grand Ave.,         mng. ptnr., Pac. SW
      Suite 200                  (213) 688-0800
      Los Angeles 90071


 3    PricewaterhouseCoopers     Gregory Garrison
      LLP (2)                    managing partner
      350 S. Grand Ave.          (213) 688-0800
      Los Angeles 90071


 4    Arthur Andersen LLP (4)    John O. Niemann Jr.
      633 W. Fifth St.,          reg. mng. ptnr., West
      Los Angeles 90071          (213) 614-6500



 5    KPMG LLP (5)               Philip R. Schimmel
      355 S. Grand Ave.,         managing partner
      Suite 2000                 (213) 955-8945
      Los Angeles 90071


 6    Assante Business           Mickey Segal
      Management (5) (8)         president
      10100 Santa Monica Blvd.,  (310) 277-4657
      Suite 1300
      Los Angeles 90067

 7    Miller, Kaplan, Arase &    Mannon Kaplan
      Co. LLP (7)                managing partner
      4123 Lankershim Blvd.      (818) 769-2010
      North Hollywood 91602

 8    Moss Adams LLP (6)         Rob Greenspan
      11766 Wilshire Blvd.,      managing partner
      Suite 900                  (310) 477-0450
      Los Angeles 90025


 9    BDO Seidman LLP (9)        Brad Schrupp
      1900 Avenue of the Stars,  ofc. business line leader
      11th Floor                 (310) 557-0300
      Los Angeles 90067


 10   RBZ LLP (5) (10)           Thomas J. Schulte
      11755 Wilshire Blvd.,      managing partner
      Ninth Floor                (310) 478-4148
      Los Angeles 90025


 11   Grobstein, Horwath & Co.   Jay S. Mangel
      LLP (13)                   managing partner
      15233 Ventura Blvd.        (818) 501-5200
      Sherman Oaks 91403


 12   Good Swartz Brown &        David L. Swartz
      Berns (16)                 managing partner
      11755 Wilshire Blvd.,      (310) 477-3722
      Suite 1700
      Los Angeles 90025

 13   Windes & McClaughry        Jack E. Hinsche
      Accountancy (15)           managing partner
      111 W. Ocean Blvd.,        (562) 435-1191
      22nd Floor
      Long Beach 90802

 14   Gumbiner, Savett, Finkel,  Lou Savett
      Fingleson & Rose           ceo
      Inc. (18)                  (310) 828-9798
      1723 Cloverfield Blvd.
      Santa Monica 90404

 15   American Express Tax &     John Foster
      Business Svcs. (17)        vice president
      2029 Century Park East,    (310) 282-8588
      Suite 3100
      Los Angeles 90067


 16   NSBN LLP (21)              Lawrence J. Stern
      9454 Wilshire Blvd.,       managing partner
      Fourth Floor               (310) 273-2501
      Beverly Hills 90212


 17   Green Hasson &             David D. Green
      Janks LLP (20)             managing partner
      10990 Wilshire Blvd.,      (310) 873-1600
      16th Floor
      Los Angeles 90024


 18   Grant Thornton LLP (29)    Mark A. Bagaason
      1000 Wilshire Blvd.,       So. Calif.
      Suite 300                  mng. ptnr.
      Los Angeles 90017          (213) 627-1717



 19   Tanner, Mainstain,         William Tanner
      Hoffer & Peyrot (22)       managing partner
      10866 Wilshire             (310) 446-2700
      Blvd.3, 10th Floor
      Los Angeles 90024

 20   CBIZ Southern California   Mark Luff rell
      Inc. (7) (12)              managing director
      11601 Wilshire Blvd.,      (310) 268-2000
      Suite 2300
      Los Angeles 90025

 21   Holthouse Carlin &         Philip J. Holthouse
      Van Trigt LLP (23)         managing partner
      11845 W. Olympic Blvd.,    (310) 477-5551
      Suite 1177
      Los Angeles 90064


 22   Kellogg & Andelson         Jim Walters
      Accountancy Corp. (19)     chairman
      14724 Ventura Blvd.,       (818) 971-5100
      Second Floor
      Sherman Oaks 91403

 23   White, Zuckerman,          Paul J. White
      Warsavsky,                 managing partner
      Luna & Wolf (24)           (818) 981-4226
      14455 Ventura Blvd.,
      Third Floor
      Sherman Oaks 91423

 24   Simpson & Simpson          Brainard C. Simpson
      CPAs (25)                  managing partner
      3600 Wilhire Blvd.,        (213) 736-6664
      Suite 1710
      Los Angeles 90010

 25   Gursey, Schneider &        Donald L. Gursey
      Co. LLP (27)               partner
      10351 Santa Monica         (310) 552-0960
      Blvd., Suite 300
      Los Angeles 90025


 26   Singer Lewak Greenbaum     Harvey A. Goldstein
      & Goldstein (11)           managing partner
      10960 Wilshire Blvd.,      (310) 477-3924
      Suite 1100
      Los Angeles 90024

 27   Rothstein, Kass &          Marc J. Wolf
      Company P.C. (30)          president
      9171 Wilshire Blvd.,       (310) 273-2770
      Suite 500
      Beverly Hills 90210


 28   McGladrey & Pullen         Ron Barzen
      LLP (32)                   managing partner
      251 S. Lake Ave.,          (626) 795-7950
      Suite 300
      Pasadena 91101

 29   Frankel, Lodgen,           Ken Lodgen
      Lacher, Golditch,          admin. partner
      Sardi & Howard (28)        (818) 783-0570
      16530 Ventura Blvd.,
      Suite 305
      Encino 91436

 30   Vasquez and                Gilbert R. Vasquez
      Company LLP (31)           managing partner
      510 W. Sixth St.,          (213) 629-9094
      Suite 400
      Los Angeles 90014


 31   Moore Stephens Frazer      Jeff Jones
      & Torbet LLP (34)          managing partner
      1199 S. Fairway Drive,     (909) 594-2713
      Suite 200
      Walnut 91789

 32   Vicenti, Lloyd &           C. Pon/M.A. Ouay
      Stutzman LLP (33)          co-managing ptnrs.
      2100-A Foothill Blvd.      (909) 593-4911
      La Verne 91750



 33   Lucas, Horstall, Murphy    William Horstall
      & Pindroh (36)             partner
      100 E. Corson St.,         (626) 744-5100
      Suite 200
      Pasadena 91103

 34   Miller and Co. LLP (37)    Jerald R. Davis
      501 Santa Monica Blvd.,    managing partner
      Second Floor               (310) 576-6880
      Santa Monica 90401


 35   Solomon Ross Grey          Fred Solomon
      and Co. LLP (40)           managing partner
      16633 Ventura Blvd.,       (818) 995-0090
      Suite 600
      Encino 91436

 36   Fineman West &             Harold J. West
      Co. LLP (38)               partner
      9100 Wilshire Blvd.,       (310) 888-1880
      Suite 200 West
      Beverly Hills 90212


 37   Stonefield Josephson       Ronald S. Friedman
      Inc. (26)                  president
      1620 26th St.,             (310) 453-9400
      Suite 400 South
      Santa Monica 90404

 38   Kirsch Kohn &              Mel Kohn
      Bridge LLP (39)            managing partner
      15910 Ventura Blvd.,       (818) 907-6500
      Suite 1100
      Encino 91436

 39   Macias, Gini &             James V. Godsey
      Co. LLP (41)               ptnr., So.
      515 S. Figueroa St.,       Calif. pract.
      Suite 950                  (213) 612-0200
      Los Angeles 90071

 40   Pannell Kerr               Rex Poulsen
      Forster (43)               managing director
      400 S. Hope St.,           (213) 891-9911
      Suite 710
      Los Angeles 90071

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


 42   Meloni, Hribal,            Gary V. Meloni
      Tratner LLP (45)           partner
      5950 Canoga Ave.,          (818) 587-3730
      Suite 350
      Woodland Hills 91367

 43   Sobul, Primes &            Richard J. Schenkel
      Schenkel (48)              mng. shareholder
      12100 Wilshire Blvd.,      (310) 826-2060
      Suite 1150
      Los Angeles 90025

 44   Hutchinson &               Sharon Dobbs
      Bloodgood LLP (44)         partner in charge
      101 N. Brand Blvd.,        (818) 637-5000
      Suite 1600                 Ken Hemming
      Glendale 91203

 45   Gorelick &                 Edward Glrelick
      Uslaner CPAs (47)          presidet
      11620 Wilshire Blvd.,      (310) 444-1889
      Suite 540
      Los Angeles 90025

 46   Maginnis, Knechtel &       Arthur Thielen
      McIntyre (46)              partner
      950 South Arroyo Parkway   (626) 449-3466
      Pasadena 91105


 47   Gish, Seiden,              Kenneth S. Kline
      Kline & Co. LLP (50)       managing partner
      16530 Ventura Blvd.,       (818) 981-3040
      Suite 625
      Encino 91436

 48   Rossi, Doskocil &          Albert Rossi
      Finkelstein LLP (8) (49)   managing partner
      One World Trade Center,    (562) 495-3325
      Suite 2100
      Long Beach 90831

 49   Urbach Kahn & Werlin       Michael Hilton
      Advisors Inc.              Mng. ofc.
      11661 San Vicente Blvd.,   shareholder
      Suite 600                  (310) 826-0855
      Los Angeles 90049

 50   Zdonek & Wolowicz          Steve Wolowich
      Accountancy Corp.          president
      25500 Hawthorne Blvd.,     (310) 378-9911
      Suite 2120
      Torrance 90505

WND -- Would Not Disclose

NA -- Not Available

(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) Some firms supplied revenues for ranking purposes only.

(4) In L.A. County.

(5) Formerly NKS Management.

(6) Includes data from Cohen Miskei & Mowrey LLP, an affiliate firm.

(7) Formerly Duitch Franklin Parks Palmer.

(8) Formerly Rossi, Finkelstein & Co. LLP.

Note: The information on this list was provided by representatives of
the firms themselves. Firms are ranked by the number of accounting
professionals working in L.A. County offices, and the total number of
professionals working in L.A. County offices, respectively.

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] 2002 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 Wright's Reprints, (877) 652-5295.

Researched by Natasha Prishva
COPYRIGHT 2002 CBJ, L.P.
No portion of this article can be reproduced without the express written permission from the copyright holder.
Copyright 2002, Gale Group. All rights reserved. Gale Group is a Thomson Corporation Company.

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Title Annotation:Accounting professionals' growth as staff of major firms
Comment:Accounting firms: ranked by number of accounting professionals in L.A. County.(Accounting professionals' growth as staff of major firms)
Author:Palazzo, Anthony
Publication:Los Angeles Business Journal
Article Type:Statistical Data Included
Geographic Code:1USA
Date:Mar 18, 2002
Words:7931
Previous Article:Amgen's debt offering has many investors taking note. (Wall Street West).(Amgen reports $2.5 bn from new offering)(Statistical Data Included)
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