NET FEE PER CHARGE HOUR

IMAGE TABLE 1

INSIDE Public Accounting

ALL-STARS 2004

NET FEE PER CHARGE HOUR

These 10 firms average an enviable $207.10 per charge hour, about 2% more than last year's All Stars

in this category, who averaged $203.30. They tend to have practices that have equal emphasis on A&A (35.4%) and tax (36.6%), and an average of 23.4% of their revenue comes from nontraditional services - perhaps the reason for their high fees per charge hour. These firms are deeply niche driven and are able to charge high fees for their specialized expertise: at 5.1 professionals per partner, their leverage is less than dazzling, and their charge hours are on par with or lower than those averaged by the 100 largest local and regional firms and with all participating firms: an average 1,081.1 per professional and 1,146.7 per partner.