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EXECUTIVE SUMMARY.


IT'S been a topsy-turvy year in the accounting world, especially for the Big Five.

Concerned about the impact of increasing revenue from management services on the objectivity of auditing, the Securities and Exchange Commission proposed banning such dual relationships.

But after a highly public dispute, a compromise was reached allowing firms to continue offering multiple services to clients, though only under tough new public disclosure laws.

During the turmoil, consulting units at Arthur Andersen and Ernst & Young peeled off from their parent companies, while others appear likely to follow.

But such movement has had little impact on the L.A. landscape, where there was no movement in the top five spots on this year's list.

Instead, there was broad, slower growth than in the past, as the firms serviced the region's strong economy.

That growth was reflected across the board, with the total number of accountants employed by the top 50 firms growing by 6.9 percent this past year.

THE PACESETTER

DELOITTE & TOUCHE LLP

DELOITTE & Touche maintains its position as the largest accounting firm in Los Angeles County for the fourth consecutive year.

The firm grew modestly in 2000, adding just a handful of accountants and other professionals. But that came after four years of strong growth that saw it nearly double the size of its local staff.

Now, firm officials believe Deloitte & Touche is well positioned to handle its local business, according to Sharon Allen, regional managing partner.

"We are appropriately reflecting the economy and the changes in the economy," Allen said. "Certainly everyone would agree that the economy is slowing down a bit."

Even so, Deloitte & Touche continues to experience strong growth in its five Los Angeles County offices when it comes to servicing the burgeoning telecommunications and high-tech sectors. Its headquarters is on Bunker Hill.

Parent company Deloitte Touche Tohmatsu, one of the Big Five accounting firms, generated $11.2 billion in revenue in the fiscal year ending Sept. 30, 2000. That's up from $10.6 billion for the prior fiscal year.

Unlike the other Big Five firms, the company has so far made no move to break off its fast growing consulting business, which specializes in strategic, management, high tech and e-commerce services. The firms have been under pressure to do so by federal regulators concerned about potential conflicts of interest.
                             ACCOUNTING FIRMS
                               Nancy Kissock
                      Ranked by number of accounting
                       professionals in L.A. County
Rank Firm (Ranking in 2000)
     * name
     * addres
  1  Deloitte & Touche LLP (1)
     350 S. Grand Ave., Suite 20
     Los Angeles 90071
  2  PricewaterhouseCoopers LLP (2)
     350 S. Grand Ave.
     Los Angeles 90071
  3  Ernst & Young LLP (3) [4]
     725 S. Figueroa St.
     Los Angeles 90017
  4  Arthur Andersen (4)
     633 W. Fifth St., Suite 3000
     Los Angeles 90071
  5  KPMG LLP (5)
     355 S. Grand Ave., Suite 2000
     Los Angeles 90071
  6  Moss Adams LLP (15) [5]
     11766 Wilshire Blvd., Ninth Floor [6]
     Los Angeles 90025
  7  Miller, Kaplan, Arase & Co. LLP (7)
     4123 Lankershim Blvd.
     North Hollywood 91602
  8  NKS Management Inc. (8) [8]
     10100 Santa Monica Blvd., Suite 1300
     Los Angeles 90067
  9  BDO Seidman LLP (6)
     1900 Avenue of the Stars, 11th floor
     Los Angeles 90067
 10  RBZ LLP (11) [9]
     11755 Wilshire Blvd., Suite 900
     Los Angeles 90025
 11  Singer Lewak Greenbaum & Goldstein LLP (13)
     10960 Wilshire Blvd., Suite 1100
     Los Angeles 90024
 12  Duitch Franklin Parks Palmer (16 & 30) [11]
     11601 Wilshire Blvd., Suite 2300
     Los Angeles 90025
 13  Grobstein Horwath & Co. LLP (12)
     15233 Ventura Blvd., Ninth Floor
     Sherman Oaks 91403
 14  Gelfand, Rennert & Feldman LLP (20)
     1880 Century Park East, Suite 1600
     Los Angeles 90067
 15  Windes & McClaughry Accty. Corp. (14)
     111 W. Ocean Blvd., 22nd floor
     Long Beach 90802
Rank     L.A. Country Staff                        Industries
     * accounting professionals [1]              (partial list)
       * total professionals [2]
               * CPAs
  1            1,420                    technology/communications, con-
               1,665                   sumer business, mfg., health care/
                N/A                 biotech, financial services, real estate
  2            1,045                   financial services, entertainment,
               1,951                   oil and gas, technology, products,
                697                           retail, real estate
  3             966                 technology, entertainment, retail, man-
               1,072                   ufacturing, health sciences, real
                343                        estate, financial services
  4             859                 energy, financial services, health care,
               1,231                 products, real estate and hospitality,
                N/A                   technology, media and communications
  5             667                    financial services, consumer mar-
                801                  kets, industrial markets, information,
                272                      communications & entertainment
  6             124                 apparel, financial institutions, health
                130                    care, manufacturing/distribution,
                 79                   entertainment, seafood, contractors
  7             118                      entertainment, business manag-
                135                      ment tax exempt organizations,
                 61                   radio & television stations, apparel
  8             108                          entertainment, sports,
                129                            banking, business
                 68                         management, real estate
  9             105                  manufacturing, distribution, services,
                186                   new media/high tech, entertainment,
                 25                     financial services, real estate
 10              96 [10]                real estate, high tech startups,
                 96                   legal, non-profit, retail/wholesale
                 83
 11              90                   construction, non-profit, entertain-
                114                   ment, mfg., wholesale/distribution,
                 57                      high tech, banking, law firms
 12              90                    technology/e-commerce, entertain-
                 93                  ment, mfg./distribution, real estate,
                 46                     law firms, service organizations
 13              87                     manufacturing, apparel, import-
                 92                   export, restaurants, entertainment,
                 42                          high tech, franchising
 14              76                        entertainment, publishing
                 78
                 20
 15              75                        manufacturing, wholesale,
                 85                      contractors, law firms, health
                 45                     care, auto dealers, non-profits
Rank            Accounting Services
                  (partial list)
  1    audit, taxation, mergers and acquisi-
         tions, internal audit, corporate
       finance, personal financial planning
  2    business management, tax, audit, cor-
      porate finance, mergers & acquisitions,
      litigation support, change integration
  3       audit, tax, business advisory,
                 corporate finance
  4    assurance, business consulting, cor-
         porate finance, e-business, human
       capital, outsourcing, risk consulting
  5       transaction services, corporate
     finance, forensic and litigation, valua-
         tion, personal financial planning
  6       assurance, tax business manage-
      ment, estate planning, royalty compli-
         ance, BOSS, state and local taxes
  7         tax, personal and corporate
                    accounting
  8    personal and corporate tax planning,
       forensic and royalty auditing, busi-
          ness consulting, tax compliance
  9     assurance, M&A issues, tax planning
     and consulting, state/local/international
     tax services, financial recovery services
 10                full service
 11    audits, tax planning, IPO's, business
         management, corporate accounting,
          business valuation, SEC filings
 12       taxation, business management,
          valuation, forensic/litigation,
         merger/acquisition, outsource cfo
 13     full service, including mergers and
       acquisitions, international corporate
           financing, litigation support
 14   business mgmt., royalty and profit par-
      ticipation examinations, tax consulting
         and compliance, music publishing
 15   audits, tax, mergers and acquisitions,
             corporate and participant
             accounting, international
Rank               Other Services                   Profile
                   (partial list)               * headquarters
                                                * year est. [3]
                                                   * offices
                                                (county/total)
  1    information systems consulting, finan-      New York
       cial engineering, strategy/operations,        1916
           dispute consulting, e-business            5/700
  2         employee benefits, business            New York
               turnaround, valuation,                1911
                 actuarial/pensions                 4/1,005
  3      Internet security, tax consulting,        New York
           personal financial counseling             1923
                                                     4/675
  4      management & info technology con-          Chicago
      sulting, intellectual asset management,        1926
     digital markets & supply chain, litigation      3/382
  5      international, Japanese practice,         New York
         Chinese practice, Korean practice,          1920
                 trade and customs                   4/145
  6    manufacturing consulting, valuations,        Seattle
          litigation support, information            1962
          technology, M&A lender services            1/27
  7            management consulting,            N. Hollywood
      estate and gift tax, financial planning        1940
                                                      1/2
  8         business management services          Los Angeles
          for high-net worth individuals,            1981
                 litigation support                   1/1
  9      IT solutions, health care advisory         Chicago
        services, corporate finance, family          1941
       wealth planning, corporate real estate        1/500
 10        operational consulting, estate         Los Angeles
           planning, litigation support,             1975
         valuation, real estate consulting            3/3
 11      management consulting, litigation        Los Angeles
            support, asset-based lending             1959
                                                      1/3
 12   hr consulting, disaster planning, exec-     Los Angeles
        utive search, information technology         1976
      systems, strategic/financial consulting         1/1
 13     litigation, insolvency, information      Sherman Oaks
           systems, management consulting            1966
                                                      1/1
 14                     none                     Century City
                                                     1970
                                                      1/4
 15      pension/profit sharing and 401 (K)       Long Beach
         plans, human resources consulting,          1926
         employee benefits, MIS consulting            1/1
Rank    Managers     Top Local Executive
      * operations   * name
       * marketing   * title
                     * phone
  1   Shirin Nomani  Sharon Allen
       Steve Doyle   mng. ptnr., Pac. S'west.
                     (213)688-0800
  2   Bruce Fuller   P. Gregory Garrison
      Kate Cromwell  office managing ptnr.
                     (213)356-6000
  3  Arleene Seager  Anthony Anderson
     Julie W. Lytle  mng. ptnr., Pac. S'west.
                     (213)977-3200
  4    John Rezzo    Andrew Kane
      Sandra McNutt  managing ptnr., L.A.
         Comrie      (213)614-6500
  5   Carlos Padron  Stephen C. Riggins
     Christine Kjaer area managing ptnr.
                     (213)972-4000
  6   Robert Terada  Rob Greenspan
     Steven Schultz  managing partner
                     (213)680-9350 [7]
  7  Irv Borenzweig  Mannon Kaplan
     Charles Schnaid managing partner
                     (818)769-2010
  8    Nicole Katz   Mickey Segal
          none       president
                     (310)277-4657
  9   Thomas Corell  Brad Schrupp
       Bruce Webb    assur. ptnr. in charge
                     (310)557-0300
 10  Carolyn Hansen  Thomas J. Schulte
        Elizabeth    managing partner
        Hertzberg    (310)478-4148
 11   Celeste Renta  Harvey A. Goldstein
      Ai Van Quach   managing partner
                     (310)477-3924
 12   Terri Oppelt   Mark Luttrell
          none       managing director
                     (310)268-2000
 13      Roberta     Jay S. Mangel
        Goodfried    managing partner
       Jim Walker    (818)501-5200
 14   Norman Marcus  Todd Gelfand
          none       managing partner
                     (310)553-1707
 15    Mark Penner   Jim Sullos
       Eileen Day    managing partner
                     (562)435-1191
16 Good Swartz Brown & Berns (29 and 38) [12]      73
   11755 Wilshire Blvd., Suite 1700                75
   Los Angeles 90025                               46
17 American Express Tax & Buisness Svcs. (10)      73
   2029 Century Park East, Suite 3100              73
   Los Angles 90067                                38
18 Gumbiner, Savett, Finkel, Fingleson & Rose (17) 71
   1723 Cloverfield Blvd.                          75
   Santa Monica 90404                              43
19 Kellogg & Andelson Accountancy Corp. (19)       69
   14724 Ventura Blvd., Second floor               71
   Sherman Oaks 91403                              33
20 Green Hasson & Janks LLP (22) [13]              68
   10990 Wilshire Blvd., 16th floor                71
   Los Angeles 90024                               54
21 Nanas, Stern, Biers, Neinstein & Co. (18)       67
   9454 Wilshire Blvd., Fourth Floor               72
   Beverly Hills 90212                             34
22 Tanner, Mainstain, Hoffer & Peyrot (21)         65
   10866 Wilshire Blvd., 10th Floor                67
   Los Angeles 90024                               22
23 Holthouse Carlin & Van Trigt LLP (26)           60
   11845 W. Olympic Blvd., Suite 1177              65
   Los Angeles 90064                               27
24 White, Zuckerman, Warsavsky, Luna & Wolf (24)   60
   14455 Ventura Blvd., Third Floor                62
   Sherman Oaks 91423                              33
25 Simpson & Simpson CPAs (27)                     55
   3600 Wilhire Blvd., Suite 1710                  59
   Los Angeles 90010                                1
26 Stonefield josephson Inc. (28)                  50
   1620 26th St., Suite 400 South                  55
   Santa Monica 90404                              18
27 Gursey, Schneider & Co. LLP (23)                50
   10351 Santa Monica Blvd., Suite 300             53
   Los Angeles 90025                               24
28 Frankel, Lodgen, Lacher, Golditch, Sardi &      49
   Howard (25) 16530 Ventura Blvd., Suite 305      49
   Encino 91436                                    32
29 Grant Thornton LLP (9)                          44
   1000 Wilshire Blvd., Suite 300                  73
   Los Angeles 90017                               35
30 Rothstein, Kass & Company P.C. (36)             44
   9171 Wilshire Blvd., Suite 500                  50
   Beverly Hills 90210                             33
31 Vasquez and Company LLP (39) [14]               43
   510 W. Sixth St., Suite 400                     47
   Los Angeles 90014                               31
32 McGladrey & Pullen LLP (32)                     42
   251 S. Lake Ave., Suite 300                     47
   Pasadena 91101                                  18
33 Vicenti, Lloyd & Stutzman LLP (35)              40
   2100 Foothill Blvd., Suite A                    50
   La Verne 91750                                  20
34 Moore Stephens Frazer & Torbet LLP (31)         35
   1199 S. Fairway Drive, Suite 200                38
   Walnut 91789                                    15
35 Edward White & Co. LLP (34)                     32
   21700 Oxnard St., Suite 400                     33
   Woodland Hills 91367                            25
36 Lucas, Horsfall, Murphy & Pindroh LLP (44)      31
   100 E. Corson St., Suite 200                    38
   Pasadena 91103                                  20
37 Miller and Co. LLP (33)                         31
   501 Santa Moncia Blvd., Second Floor            31
   Santa Monica 90401                              18
38 Fineman West & Co. LLP (46)                     29
   9100 Wilshire Blvd., Suite 200 West             29
   Beverly Hills 90212                             15
39 Kirsch Khon & Bridge LLP (42)                   27
   15910 Ventura Blvd., Suite 1100                 29
   Encino 91436                                    17
40 Solomon Ross Grey and Co. LLP (40)              27
   16633 Ventura Blvd., Suite 600                  27
   Encino 91436                                    22
16       manufacturing, real estate,
      wholesale, entertainment, retail,
              export, high tech
17 real estate, mfg/distribution, profes-
   sional service firms, high tech, health
    care, entertainment, comm'I. fishing
18      manufacturing, apparel, real
     estate, construction, agriculture,
          entertainment, technology
19       manufacturing, real estate
         health care, entertainment,
           non-profit, technology
20     waste recovery, law firms, food
           service, distribution,
     manufacturing, real estate, retail
21   real estate, entertainment, escrow
     and mortgage companies , non-prof-
     its, health care, retirement homes
22        sports and entertainment,
          real estate, health, law
23       real estate, entertainment,
     manufacturing/distributing, profes-
    sional services, high tech, hospitality
24        law, entertainment, real
      estate, manufacturing, financial,
          distribution, non-profit
25        auditing, accounting, tax
           preparation, management
                 consulting
26         manufacturing, apparel,
        import/export, entertainment,
         high-tech, retail, dot coms
27    law, retail, entertainment, real
      estate, manufacturing, non-profit
28 real estate, hospitality, agriculture,
       manufacturing and distribution,
       medical services, construction
29    e-tech companies, exempt organi-
    zations, financial institutions, con-
        sumer and industrial products
30    hedge funds, broker-dealers/RIA,
     non-profits, professional services,
   real estate construction, auto dealers
31        health care, real estate,
     manufacturing, technology, munici-
      palities, non-profit, restaurants
32      manufacturing, distribution,
    financial institutions, construction,
           government, non-profit
33       K-12 education, community &
    private colleges, individuals (tax),
   professional service firms, non-profits
34       manufacturing, non-profit,
      construction, service industries,
               dairy industry
35    entertainment, financial, health,
     high tech, insurance, legal, manu-
           facturing, real estate
36 construction, real estate development,
     manufacturing, insurance brokerage,
       non-profit, medical, financial
37       real estate, manufacturing,
           apparel, health, labor,
          insurance, entertainment
38        manufacturing, importing,
        retail, wholesale, financial
39       construction, distribution,
      grocery, medical, manufacturing,
             real estate, legal
40       real estate, manufacturing,
     telecommunications, service, enter-
       tainment, professional service
16      audit, tax, operations review,
           mergers and acquisitions
17  full service, including tax planning &
      compliance, mergers & acquisitions,
      business consulting, pension plans
18   audits, taxes, succession planning,
      financings, valuations, management
         services, litigation support
19      reviews, audits, tax, personal
           and corporate accounting
20 tax, international, wealth preservation,
    audits, mergers & acquisitions, corpo-
      rate finance, business management
21         tax, audit, accounting,
          estate planning, business
                  management
22       tax, personal and corporate
             accounting, audits,
               brokers/dealers
23    tax consulting/compliance, audits,
      business management, state/local,
           mergers and acquisitions
24           tax, audit, business
            management, consulting
25          government, non-profit
26     audit, review, tax, litigation/
          valuation, SEC reporting,
        financial recovery, bankruptcy
27       tax preparation, estates and
         trusts, audits and reviews,
        bankruptcy, court accountings
28       audit, review, compilation,
           litigation support, tax,
             business management
29    financial audits, SEC reporting &
     complicance, due diligence & reverse
      due diligence, transaction support
30    regulatory and compliance audits,
      IPO's, tax consulting/compliance,
           accounting, bookkeeping
31    audits, compilation, bookkeeping,
      income tax, compliance and repre-
       sentation, estate planning, SEC
32  full service for middle-market compa-
   nies, including audit, tax planning and
      compliance, reviews, compilations
33   audit, accounting, tax planning and
   preparation, estate and trust planning,
      pension plan audits and consulting
34    audit, tax, accounting, management
    advisory services, computer services,
     family partnerships/corps., reviews
35       audits, business management,
     corporate accounting, international,
        mergers and acquisitions, tax
36  audit, review, compilation, tax plan-
     ning and return preparation, mergers
      and acquisitions, estate planning
37  tax, audits, mergers and acquisitions,
      personal and corporate accounting,
            estate and trusts, SEC
38      certified audits, reviews, tax
          planning and prepartation,
              litigation support
39               full service
40     audits, reviews, income tax and
    estate planning, business consulting,
           mergers and acquisitions
16    business consulting, estate planning,       Los Angeles
                systems consulting                    1962
                                                      2/2
17    litigation support, mgmt. consulting,         New York
      affordable housing compliance, lender           1987
          services, business management               4/65
18       ESOPS, estate planning, business         Santa Monica
       consulting, information technology,            1950
                   organization                       1/1
19         cost reports, financial and            Sherman Okas
                 estate planning                      1939
                                                      1/2
20      law practice mgmt., employee pro-         Los Angeles
      curement, insolvency, strategic plan-           1953
       ning, litigation support, insurance            1/1
21     financial planning, accounting soft-      Beverly Hills
       ware consulting, life insurance con-           1952
          sulting, management consulting              2/2
22      business management, talent agen-         Los Angeles
         cies, computer consulting, post-             1976
      divorce planning, business consulting           1/1
23    employee benefit audits, international      Los Angeles
       tax, business valuation, management            1991
          consulting, litigation support              3/3
24   litigation support, fraud investigation,     Sherman Oaks
         valuation, marital dissolution,              1971
           personal injury, commerical                1/1
25                     none                       Los Angeles
                                                      1976
                                                      1/1
26         computer sales/installation/           Santa Monica
         consulting, insurance services,              1975
          financial services, licensing               1/4
27   litigation support, business valuations,     Los Angeles
          business management, computer               1979
            consulting, receiverships                 1/1
28         management consulting, MIS,               Encino
           estate planning, mergers and               1975
                   acquisitions                        1/1
29     entrepreneurial consulting services,         Chicago
      including growth management services,           1948
         business performance improvement            1/550+
30   international tax, back office info sys-     Roseland NJ
       tems, management consulting, litiga-           1949
          tion support, executive search              1/5
31  receivership, bankruptcy, litigation sup-     Los Angeles
      port, mergers and acquisitions, inter-          1969
       national tax planning and compliance           1/1
32    business planning, e-business and IT,     Bloomington, MN
           financial management, human                1977
      resources, operations assessment [15]          1/100
33    systems consulting (MIS), valuations,         La Verne
        fraud examination, interim CBO's/             1953
            CFO's, profit enhancement                 1/2
34       mergers, acquisitions and sales,       City of Industry
        estate and gift planning, business            1946
          valuations, litigation support              1/2
35 estate planning, benefits consulting, infor-  Woodland Hills
    mation systems, litigation support, mgmt.         1976
      consulting, valuations, royalty review          1/1
36            managment and computer                Pasadena
         consulting, litigation support,              1957
                    valuations                        1/1
37            management consulting,              Santa Monica
         pensions, turnarounds, business              1949
                 management, SEC                      1/1
38                     none                      Beverly Hills
                                                      1955
                                                      1/1
39      mergers and acquisition, MIS, man-           Encino
          agement consulting, estate and              1960
         succession planning, 401K audits             1/1
40       business valuations, management             Encino
         consulting, turnarounds, estate/             1960
               succession planning                    1/1
16  Sue Hillendahi  David Swartz
      Gene Brown    managing partner
                    (310) 477-3722
17   John Foster    Maier Rosenberg
     Steven Wolf    sr. managing director
                    (310) 282-8588
18   Gary Finkel    Lou Savett
        Rodney      chairman
      Fingleson     (310) 828-9798
19   William Wall   James Walters
    Thomas Leaper   chairman
                    (818) 971-5100
20  Elizabeth Hugh  David Green
      Leon Janks    managing partner
                    (310) 873-1600
21   Marlence G.    Lawrence Jay Stern
      Putterman     managing partner
     Barbara Wong   (310) 273-2501
22      Peter       William Tanner
      Mainstain     managing partner
    Ralyn O'Quinn   (310) 446-2700
23  Zachary Shuman  Zachary Shuman
   Blake Christian  managing partner
                    (805) 374-8555
24   William Wolf   Paul White
     Barbara Luna   managing partner
                    (818) 981-4226
25  Nida S. Quenga  Brainard C. Simpson
    Gene Crawford   managing partner
                    (213) 736-6664
26 Ronald Friedman  Ronald S. Friedman
         same       president
                    (310) 453-9400
27  Tracy Montague  Donald L. Gursey
       Roseanna     partner
       Purzycki     (310) 552-0960
28   Ben Frankel    Ken Lodgen
       Bernard      administrative partner
       Goldtich     (818) 783-0570
29       none       Mark A. Bagaason
    Lisa Schinella  So. Ca. mng. partner
                    (213) 627-1717
30  Melvin S. Ozur  Marc J. Wolf
     Marc J. Wolf   president
                    (310) 273-2770
31  John Menchaca   Gilbert R. Vasquez
   Gilbert Vasquez  managing partner
                    (213) 629-9094
32       N/A        Ron Barzen
      Jim Greene    partner in charge
                    (626) 795-7950
33   Carl M. Pon    Carl M. Pon
     Cheri Themer   managing partner
                    (909) 593-4911
34  Jeff C. Jones   Jeff C. Jones
    Gwenn Norton-   managing partner
        Perry       (909) 594-2713
35   Troy Schmidt   Edward White
    Frank O'Leary   senior partner
                    (818) 716-1120
36       none       William Horsfall
   Julie R. Skosich managing partner
                    (626) 744-5100
37 Jerald R. Davis  Jerald R. Davis
    Morton Algaze   managing partner
                    (310) 576-6880
38   Gary Fineman   Harold J. West
    Harold J. West  partner
                    (310) 888-1880
39 Howard Gastwirth Mel Khon
       Ken Ray      managing partner
                    (818) 907-6500
40   Andrew Grey    Fred Solomon
         same       managing partner
                    (818) 995-0090
41 Macias, Gini & Co. LLP (49)        26 governmental, transportation, health
   515 S. Figueroa St., Suite 950     30  care, management consulting, edu-
   Los Angeles 90071                  18  cation, entertainment, legal, tax
42 Martin Webelow LLP (43)            26  retail, professional, non-profits,
   300 N. Lake Ave., Suite 930        27       manufacturing, wholesale
   Pasadena 91101                     15      distribution, real estate
43 Pannell Kerr Forster (45)          25 hotels, restaurants, private clubs,
   400 S. Hope St.                    33     manufacturing, entertainment
   Los Angeles 90071                  10
44 Hutchinson & Bloodgood LLP (41)    23  health care, manufacturing, legal,
   101 N. Brand Blvd., Suite 1600     39 non-profits, financial institutions,
   Glendale 91203                     10       closely held businesses
45 Meloni, Hribal, Tratner            22     manufacturing, distribution,
   5950 Canoga Ave., Suite 350        23 retail, real estate, entertainment,
   Woodland Hills 91367               13         service, oil and gas
46 Maginnis, Knechtel & Mclntyre (47) 21 real estate, professional services,
   950 South Arroyo Parkway           24   insurance, manufacturing, whole-
   Pasadena 91105                     18   sale, non-profits, distribution
47 Gorelick & Uslaner CPAs (48)       21     real estate, health, retail,
   11620 Wilshire Blvd., Suite 540    23        manufacturing, service
   Los Angeles 90025                  17
48 Sobul, Primes & Schenkel           21    entertainment, manufacturing,
   12100 Wilshire Blvd., Suite 1150   21   wholesale, real estate, service
   Los Angeles 90025                   9    organizations, apparel, retail
49 Rossi, Finkelstein & Co. LLP       19     manufacturing, distribution,
   One World Trade Center, Suite 2100 20       non-profits, high-tech,
   Long Beach 90831                    9       transportation, service
50 Gish, Seiden, Kline & Co. LLP      16  all small business, construction,
   16530 Ventura Blvd., Suite 625     17 entertainment, professional service,
   Encino 91436                        9       manufacturing, wholesale
41    accounting, audit, corporate tax,
           SEC compliance, business
             valuation, forensics
42    individuals, partnership, corpora-
      tions, estates and trusts, audits,
           reviews and compilations
43               full service
44    accouting, tax, auditing, reviews,
      estate planning, trustee services,
              financial planning
45 audit, review, compilation, attestation,
     mergers and acquistions, consulting,
            employee benefit plans
46      audits, reviews, compilations,
             business consulting
47           audit, tax, business
           management, bookkeeping
48               all services
49      audit, review, tax compliance,
        compilations, tax strategies,
             business succession
50     audit, review, compilation, tax
        preparation, estate and trust,
             business consulting
41          management consulting,          Sacramento    Jame. Godsey
           entertainment consulting            1993       Kevin Wright
                                                1/4
42     management consulting, financial      Pasadena    Sue Applegate
          planning, trustee/executor           1952        Erich Rail
                                                1/1
43         hospitality consulting,           New York   Barbara Fitchett
              litigation support               1941        Brian Wolf
                                               2/450
44       technology consulting, human        Glendale     Barbara Fick
     resource consulting, business valua-      1922       Jerry Slowey
         tion, employee benefit plans           1/5
45 tax planning, tax compliance, litigation Los Angeles Kenneth Tratner
     support, reorganizations, succession      1997      Gerald Hribal
        planning, business management           1/1
46         management and computer           Pasadena    Arthur Thielen
          consulting, succession and           1972     Kenneth Hemming
               estate planning                  1/1
47      litigation support, appraisal       Los Angeles  David Uslaner
                and valuation                  1946      William Osborn
                                                1/1
48           management/computer            Los Angeles    Carol Fima
       consulting, business management,        1981     Richard Schenkel
               executive search                 1/1
49     IT services, strategic planning,     Long Beach    Nancy Rossi
          due diligence, forecasts,            1984     Lew Finkelstein
              business valuation                1/1
50                   none                     Encino     Martin Seiden
                                               1945         Maureen
                                                1/1      O'Gara-Adford
41 James V. Godsey
   partner
   (213) 612-0200
42 Steve Boyer
   managing partner
   (626) 577-1440
43 Rex Poulsen
   director
   (213) 891-9911
44 John Merrell
   managing partner
   (818) 637-5000
45 Gary V. Meloni
   partner
   (818) 587-3730
46 Arthur Thielen
   partner
   (626) 449-3466
47 Edward Gorelick
   president
   (310) 444-1889
48 Richard Schenkel
   managing shareholder
   (310) 826-2060
49 Albert Rossi
   managing partner
   (562) 495-3325
50 Kenneth S. Kline
   managing partner
   (818) 981-3040


NIA Not Applicable

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

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

(3.) In L.A. County

(4.) Sold its consulting practice to Cap Gemini in 2000.

(5.) Merged with Braverman, Codron & Co., #37 last year, and Breslow Loeb.

(6.) Effective February 1, 2001.

(7.) Effective until February 1, 2001.

(8.) Formerly Nigro, Karlin & Segal.

(9.) Formerly Roth, Bookstein & Zaslow LLP.

(10.) Includes data from Cohen, Miskei & Mowrey LLP, an affiliated firm.

(11.) Formerly Duitch Franklin Business Services Inc. and Parks Palmer Business Services Inc., numbers 16 and 30, respectively, last year.

(12.) Formerly Good Swartz & Berns and Brown Leifer Slatkin & Gems LLP, numbers 29 and 38, respectively, last year.

(13.) Formerly Alder Green Hasson & Janks LLP

(14.) Formerly Vasquez Farukhi & Co.

(15.) Consulting services provided through a professional service ageement with RSM McGladrey Inc.

(16.) Formerly Meloni, Hribal, Tratner & Skoczek.

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. The survey was completed during the week of December 25, 2000.

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)2001 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.
COPYRIGHT 2001 CBJ, L.P.
No portion of this article can be reproduced without the express written permission from the copyright holder.
Copyright 2001, Gale Group. All rights reserved. Gale Group is a Thomson Corporation Company.

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Title Annotation:Deloitte and Touche L.L.P.; PricewaterhouseCoopers L.L.P.
Comment:EXECUTIVE SUMMARY.(Deloitte and Touche L.L.P.; PricewaterhouseCoopers L.L.P.)
Publication:Los Angeles Business Journal
Geographic Code:1USA
Date:Jan 8, 2001
Words:3968
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