<TABLE> <S> <C>

<PAGE>
<ARTICLE> 5
<RESTATED> 
       
<S>                             <C>                     <C>                     <C>                     <C>
<C>
<PERIOD-TYPE>                   YEAR                   YEAR                   3-MOS                   6-MOS
9-MOS
<FISCAL-YEAR-END>                          DEC-31-1995             DEC-31-1996             DEC-31-1996             DEC-31-1996
             DEC-31-1996
<PERIOD-START>                             JAN-01-1995             JAN-01-1996             JAN-01-1996             JAN-01-1996
             JAN-01-1996
<PERIOD-END>                               DEC-31-1995             DEC-31-1996             MAR-31-1996             JUN-30-1996
             SEP-30-1996
<CASH>                                      12,423,665               5,656,958               9,260,174               7,187,207
               4,498,149
<SECURITIES>                                         0                       0                       0                       0
                       0
<RECEIVABLES>                                5,946,550               8,486,017               6,654,901               7,480,311
               8,041,601
<ALLOWANCES>                                 (155,000)               (342,774)               (155,000)               (155,000)
               (155,000)
<INVENTORY>                                          0                       0                       0                       0
                       0
<CURRENT-ASSETS>                            21,883,416              17,669,306              21,109,603              20,683,550
              20,649,927
<PP&E>                                       4,585,208               6,249,494               4,688,490               5,003,417
               5,099,409
<DEPRECIATION>                               (445,589)               (808,612)               (642,475)               (682,790)
               (771,145)
<TOTAL-ASSETS>                              36,708,367              40,979,112              36,369,507              37,142,445
              38,109,303
<CURRENT-LIABILITIES>                        3,133,160               3,873,989               2,237,448               2,070,228
               2,209,339
<BONDS>                                              0                       0                       0                       0
                       0
<PREFERRED-MANDATORY>                                0                       0                       0                       0
                       0
<PREFERRED>                                          0                       0                       0                       0
                       0
<COMMON>                                        43,958                  44,257                  43,958                  44,220
                  44,232
<OTHER-SE>                                  28,930,407              32,267,764              29,559,509              30,436,755
              31,193,934
<TOTAL-LIABILITY-AND-EQUITY>                36,708,367              40,979,112              36,369,507              37,142,445
              38,109,303
<SALES>                                        505,765               3,610,199                 566,268               1,375,945
               2,437,391
<TOTAL-REVENUES>                            12,851,665              20,714,332               4,116,870               9,087,513
              14,524,415
<CGS>                                          188,751               1,183,361                 210,007                 461,606
                 792,798
<TOTAL-COSTS>                               10,229,304              16,203,812               3,261,456               7,206,061
              11,446,063
<OTHER-EXPENSES>                                     0                       0                       0                       0
                       0
<LOSS-PROVISION>                                     0                 187,774                       0                       0
                       0
<INTEREST-EXPENSE>                             149,151               (454,670)               (153,977)               (270,888)
               (388,580)
<INCOME-PRETAX>                              2,611,186               5,097,265               1,009,391               2,152,340
               3,466,932
<INCOME-TAX>                                 1,016,596               1,902,290                 380,291                 808,897
               1,325,119
<INCOME-CONTINUING>                          1,594,590               3,194,975                 629,100               1,343,443
               2,141,813
<DISCONTINUED>                                       0                       0                       0                       0
                       0
<EXTRAORDINARY>                                 38,307                       0                       0                       0
                       0
<CHANGES>                                            0                       0                       0                       0
                       0
<NET-INCOME>                                 1,632,897               3,194,975                 629,100               1,343,443
               2,141,813
<EPS-PRIMARY>                                      .47                     .58                     .11                     .24
                     .39
<EPS-DILUTED>                                      .42                     .57                     .11                     .24
                     .38
        

</TABLE>