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Notes: Tie denotesshared ranking based on equal revenue. 1Percentages may not add up to 100 due to rounding or exclusion of certain practice areas offered by indi-vidual firms. 2Firm changed method of reporting offices. Firm now reports business offices versus every physical location. 3RSM and McGladrey & Pullen are affiliated through an alternative practice structure. 4Firm restated FY03 revenue. 5Firm created through merger of Dixon Odom/High Point, N.C. and Crisp Hughes Evans/Asheville,

N.C. 6Revenue growth rate takes into account CHE FY03 revenue along with DO FY03 revenue to determine growth rate. 7Firm restated FY02 revenue. 8Firm merged with Eggleston Smith July 2003. Revenue growth rate takes into account WM FY03 revenue along with ES FY03 revenue. Source: PAR research and estimates.

Editor’s Note: The Top 100 chart reflects updated and corrected revenue split figures for the Big Four firms.

6 Public Accounting Report • August 31, 2004

par083104 reprint final.qxd 9/28/04 8:50 AM Page 7

Notes: Tie denotesshared ranking based on equal revenue. 1Percentages may not add up to 100 due to rounding or exclusion of certain practice areas offered by indi-vidual firms. 2Firm changed method of reporting offices. Firm now reports business offices versus every physical location. 3RSM and McGladrey & Pullen are affiliated through an alternative practice structure. 4Firm restated FY03 revenue. 5Firm created through merger of Dixon Odom/High Point, N.C. and Crisp Hughes Evans/Asheville,

N.C. 6Revenue growth rate takes into account CHE FY03 revenue along with DO FY03 revenue to determine growth rate. 7Firm restated FY02 revenue. 8Firm merged with Eggleston Smith July 2003. Revenue growth rate takes into account WM FY03 revenue along with ES FY03 revenue. Source: PAR research and estimates.

Editor’s Note: The Top 100 chart reflects updated and corrected revenue split figures for the Big Four firms.

August 31, 2004 • Public Accounting Report 7