In the rare cases where firms declined to participate, the staff made their own estimates. Those firms were then contacted regarding our estimates and were offered one final time to comment. You can't say we didn't try. As in previous years, all prior year data is revised in order to elicit more accurate comparisons. And as in prior years' surveys, please take note of certain procedures and notations.
All numbers are for the United States only.
Revenue is generally expressed as net revenue. Partners may include owners, principals, corporate officers, managing directors, franchisees or licensees. Professionals are defined as non-partners with specialized training. Employees include partners, professionals and all other personnel. That also includes write-ups, compilation reviews and attest.