| 1 | PwC (PricewaterhouseCoopers) | 13,342 | 3,276 | 5,563 | 1,420 | 866 |
| 2 | EY (Ernst & Young) | 12,163 | 3,384 | 5,862 | 733 | 1,110 |
| 3 | Deloitte | 9,553 | 1,821 | 4,745 | 692 | 977 |
| 4 | KPMG | 9,224 | 2,046 | 4,236 | 964 | 648 |
| 5 | RSM | 3,153 | 481 | 1,665 | 607 | 164 |
| 6 | BDO | 2,501 | 280 | 978 | 1,091 | 55 |
| 7 | Frank, Rimerman + Co. | 1,866 | 6 | 258 | 1,567 | 3 |
| 8 | Grant Thornton | 1,819 | 317 | 1,076 | 145 | 93 |
| 9 | CohnReznick | 1,429 | 220 | 581 | 112 | 273 |
| 10 | EisnerAmper | 1,323 | 351 | 700 | 155 | 33 |
| 11 | Weaver | 793 | 94 | 372 | 202 | 60 |
| 12 | Plante Moran | 648 | 13 | 349 | 132 | 94 |
| 13 | Baker Tilly | 617 | 122 | 212 | 92 | 89 |
| 14 | Spicer Jeffries | 596 | 295 | 107 | 76 | 24 |
| 15 | Withum | 544 | 109 | 173 | 208 | 31 |
| 16 | Sensiba | 517 | 0 | 171 | 343 | 0 |
| 17 | Moss Adams | 501 | 16 | 153 | 236 | 41 |
| 18 | Richey May | 501 | 185 | 217 | 42 | 15 |
| 19 | Forvis Mazars | 418 | 14 | 271 | 33 | 70 |
| 20 | Marcum | 412 | 89 | 123 | 66 | 95 |
| 21 | Cohen & Co | 327 | 108 | 74 | 28 | 29 |
| 22 | Mayer Hoffman McCann | 295 | 9 | 163 | 90 | 15 |
| 23 | Crowe | 287 | 41 | 193 | 15 | 27 |
| 24 | Ernst and Young | 241 | 85 | 92 | 7 | 32 |
| 25 | Citrin Cooperman | 190 | 18 | 85 | 17 | 47 |
| 26 | Bennett Thrasher | 185 | 7 | 118 | 24 | 19 |
| 27 | Mazars | 176 | 6 | 82 | 43 | 21 |
| 28 | Price Waterhouse Coopers | 171 | 18 | 104 | 5 | 4 |
| 29 | Haynie & Company | 169 | 2 | 71 | 91 | 2 |
| 30 | LBMC, Pc | 167 | 0 | 11 | 123 | 30 |
| 31 | Berkower LLC | 153 | 59 | 66 | 7 | 8 |
| 32 | Novogradac & Company, LLP | 123 | 1 | 29 | 0 | 87 |
| 33 | Kost Forer Gabbay & Kasierer | 114 | 0 | 37 | 77 | 0 |
| 34 | Cherry Bekaert LLP | 108 | 6 | 47 | 21 | 18 |
| 35 | Elliott Davis | 102 | 66 | 26 | 3 | 1 |
| 36 | Anchin, Block & Anchin LLP | 96 | 51 | 39 | 4 | 0 |
| 37 | PKF O'Connor Davies, LLP | 95 | 19 | 38 | 3 | 1 |
| 38 | WSRP, LLC | 95 | 3 | 31 | 34 | 17 |
| 39 | Pricewaterhousecooper LLP | 77 | 36 | 27 | 6 | 0 |
| 40 | Rankin Berkower (Cayman) LTD | 77 | 9 | 29 | 34 | 1 |
| 41 | Mazars USA LLP | 76 | 26 | 17 | 1 | 4 |
| 42 | Tidwell Group, LLC | 76 | 0 | 0 | 0 | 0 |
| 43 | Weaver | 75 | 9 | 16 | 11 | 9 |
| 44 | Whitley Penn LLP | 75 | 3 | 43 | 0 | 8 |
| 45 | Katz, Sapper & Miller LLP | 74 | 9 | 39 | 1 | 5 |
| 46 | Sandler & Company, P.C. | 74 | 26 | 6 | 12 | 17 |
| 47 | Tanner LLC | 73 | 5 | 16 | 42 | 3 |
| 48 | Summit LLC | 69 | 13 | 19 | 33 | 3 |
| 49 | Warren Averett, LLC | 67 | 35 | 20 | 3 | 4 |
| 50 | Michael Coglianese CPA, P.C. | 66 | 19 | 13 | 3 | 1 |
| 51 | KMPG, LLP | 65 | 4 | 24 | 3 | 27 |
| 52 | Kaufman Rossin | 64 | 22 | 5 | 1 | 36 |
| 53 | Ashland Partners & Company LLP | 63 | 17 | 34 | 2 | 0 |
| 54 | Hogantaylor LLP | 61 | 6 | 14 | 4 | 15 |
| 55 | Meisel, Tuteur & Lewis, P.C. | 61 | 5 | 1 | 0 | 3 |
| 56 | Sc&h Attest Services, P.C. | 61 | 1 | 33 | 5 | 21 |
| 57 | Gray, Gray and Gray LLP | 60 | 5 | 33 | 4 | 17 |
| 58 | Burr Pilger Mayer, Inc. | 59 | 0 | 48 | 11 | 0 |
| 59 | Burton McCumber & Longoria, LLP | 59 | 0 | 0 | 0 | 59 |
| 60 | Sc&h Group Inc. | 57 | 3 | 10 | 36 | 1 |
| 61 | Armanino LLP | 55 | 3 | 24 | 9 | 14 |
| 62 | Frank, Rimmerman + Co. LLP | 55 | 0 | 36 | 19 | 0 |
| 63 | Grant Thorton LLP | 55 | 8 | 29 | 0 | 2 |
| 64 | Raines & Fischer, LLP | 55 | 13 | 24 | 0 | 2 |
| 65 | Wolf & Company, P.C. | 54 | 5 | 12 | 7 | 0 |
| 66 | BPM, LLP | 48 | 3 | 19 | 19 | 0 |
| 67 | Wipfli LLP | 48 | 14 | 9 | 0 | 6 |
| 68 | Frazier & Deeter, LLC | 46 | 0 | 23 | 10 | 3 |
| 69 | Mengel, Metzger, Barr & Co. LLP | 45 | 3 | 9 | 6 | 10 |
| 70 | Windham Brannon, LLC | 45 | 0 | 9 | 0 | 36 |
| 71 | Navolio & Tallman, LLP | 44 | 2 | 0 | 34 | 6 |
| 72 | Ernst&young | 43 | 3 | 18 | 9 | 7 |
| 73 | Frank, Rimmerman & Co. LLP | 43 | 0 | 0 | 42 | 1 |
| 74 | M S K a & Associates | 43 | 0 | 0 | 0 | 0 |
| 75 | Keiter CPA | 40 | 1 | 0 | 39 | 0 |
| 76 | Tait, Weller & Baker LLP | 40 | 25 | 2 | 4 | 4 |
| 77 | E&y | 39 | 0 | 21 | 0 | 17 |
| 78 | D&t | 36 | 0 | 36 | 0 | 0 |
| 79 | Hobe and Lucas, CPA | 36 | 6 | 21 | 1 | 8 |
| 80 | Keiter | 35 | 2 | 13 | 0 | 14 |
| 81 | S.R. Batliboi & Co., LLP | 34 | 4 | 14 | 0 | 0 |
| 82 | UHY LLP | 33 | 0 | 18 | 3 | 4 |
| 83 | Mitchell & Titus LLP | 31 | 0 | 15 | 16 | 0 |
| 84 | Spicer Jefferies LLP | 31 | 20 | 0 | 2 | 1 |
| 85 | Eide Bailly LLP | 29 | 0 | 4 | 5 | 15 |
| 86 | Kesselman & Kesselman C.p.a.s | 29 | 5 | 3 | 21 | 0 |
| 87 | Lane Gorman Trubitt, LLC | 29 | 4 | 25 | 0 | 0 |
| 88 | Grassi & Co., Cpas, P.C. | 28 | 9 | 10 | 3 | 0 |
| 89 | Walter & Shuffain, P.C. | 28 | 0 | 12 | 9 | 0 |
| 90 | Ernst Young LLP | 27 | 2 | 17 | 0 | 8 |
| 91 | MNP LLP | 27 | 0 | 8 | 14 | 0 |
| 92 | Adeptus Partners LLC | 26 | 0 | 25 | 1 | 0 |
| 93 | Elliot Davis, LLC | 26 | 12 | 11 | 0 | 0 |
| 94 | Frankel Loughran Starr & Vallone LLP | 26 | 0 | 0 | 0 | 0 |
| 95 | Fulvio & Associates LLP | 25 | 11 | 5 | 4 | 5 |
| 96 | Prager Metis Cpas, LLC | 25 | 7 | 5 | 12 | 1 |
| 97 | GBQ Partners LLC | 24 | 5 | 9 | 9 | 1 |
| 98 | Berkowitz Pollack Brant Advisors + Cpas | 23 | 0 | 0 | 23 | 0 |
| 99 | Pannell Kerr Foster of Texas Pc | 23 | 0 | 0 | 23 | 0 |
| 100 | Blick Rothenberg | 22 | 0 | 8 | 9 | 0 |
| 101 | Bauer & Co | 21 | 0 | 1 | 20 | 0 |
| 102 | Cohen and Company | 21 | 4 | 9 | 0 | 2 |
| 103 | Demarco Sciaccotta Wilkens & Dunleavy, LLP | 20 | 3 | 16 | 0 | 0 |
| 104 | FGMK, LLC | 20 | 5 | 4 | 2 | 2 |
| 105 | Ferguson Maidment & Co | 20 | 5 | 15 | 0 | 0 |
| 106 | Keiter, Stephens, Hurst, Gary & Shreaves, P.C. | 20 | 7 | 2 | 7 | 3 |
| 107 | Kesselman & Kesselman, a Member Firm of Pricewaterhousecoopers International Limited | 20 | 5 | 13 | 2 | 0 |
| 108 | Sanville & Company | 20 | 10 | 6 | 0 | 3 |
| 109 | Akram & Associates Pllc | 19 | 9 | 1 | 1 | 0 |
| 110 | Edelstein & Company LLP | 19 | 5 | 5 | 8 | 0 |
| 111 | Haynie and Company | 19 | 3 | 3 | 13 | 0 |
| 112 | Pricewaterhoues Coopers LLP | 19 | 0 | 19 | 0 | 0 |
| 113 | Zion Synek & Associates | 19 | 0 | 19 | 0 | 0 |
| 114 | Anchin, Block and Anchin LLP | 18 | 6 | 2 | 2 | 1 |
| 115 | Melton & Melton, LLP | 18 | 5 | 6 | 0 | 1 |
| 116 | Elliot Davis Decosimo | 17 | 0 | 17 | 0 | 0 |
| 117 | Rehmann Robson LLC | 17 | 0 | 3 | 9 | 0 |
| 118 | Henderson Hutcherson & McCullough | 16 | 1 | 0 | 1 | 14 |
| 119 | Pricewaterhousecooopers | 16 | 1 | 13 | 0 | 1 |
| 120 | Topel Forman LLC | 16 | 10 | 0 | 0 | 0 |
| 121 | AGL CPA Group LLC | 15 | 1 | 3 | 2 | 6 |
| 122 | Aprio, LLP | 15 | 0 | 4 | 1 | 10 |
| 123 | Calvetti Ferguson, P.C. Dba Calvetti Ferguson | 15 | 0 | 15 | 0 | 0 |
| 124 | Cliftonlarsonallen LLP | 15 | 2 | 2 | 9 | 0 |
| 125 | Ernest & Young | 15 | 0 | 4 | 9 | 2 |
| 126 | Gray, Gray & Gray, LLP | 15 | 1 | 2 | 2 | 3 |
| 127 | Cbiz, Inc. | 14 | 0 | 4 | 10 | 0 |
| 128 | Meadows Urquhart Acree & Cook, LLP | 14 | 5 | 1 | 0 | 8 |
| 129 | BSR & Co LLP | 13 | 0 | 8 | 4 | 1 |
| 130 | Daszkowski, Tompkins, Weg & Carbonella, Pc | 13 | 0 | 13 | 0 | 0 |
| 131 | Enrst & Young LLP | 13 | 0 | 1 | 0 | 12 |
| 132 | Kevane Grant Thornton LLP | 13 | 0 | 11 | 1 | 1 |
| 133 | MCM Cpas & Advisors | 13 | 0 | 0 | 10 | 0 |
| 134 | Pannell Kerr Forster of Texas, Pc | 13 | 0 | 10 | 3 | 0 |
| 135 | Rubinbrown LLP | 13 | 0 | 5 | 2 | 4 |
| 136 | Ryan & Juraska | 13 | 7 | 2 | 0 | 0 |
| 137 | SAX LLP | 13 | 0 | 0 | 0 | 11 |
| 138 | Öhrlings Pricewaterhousecoopers Ab | 13 | 0 | 12 | 0 | 0 |
| 139 | ALR Treuhand Gmbh, Wirtschaftsprüfungsgesellschaft | 12 | 0 | 12 | 0 | 0 |
| 140 | Bauer & Company | 12 | 0 | 5 | 0 | 2 |
| 141 | Eisenramper LLP | 12 | 1 | 1 | 0 | 8 |
| 142 | Mazars Accountants NV | 12 | 0 | 7 | 3 | 0 |
| 143 | Andrews Hooper Pavlik PLC | 11 | 0 | 11 | 0 | 0 |
| 144 | BBD, LLP | 11 | 5 | 5 | 1 | 0 |
| 145 | Cohnreznik LLP | 11 | 0 | 4 | 5 | 0 |
| 146 | DE Angel & Compania, CPA, LLC | 11 | 0 | 4 | 0 | 7 |
| 147 | Delloitte LLP | 11 | 0 | 11 | 0 | 0 |
| 148 | Freed Maxick Cpas, P.C. | 11 | 0 | 9 | 2 | 0 |
| 149 | Lally & Co LLC | 11 | 7 | 4 | 0 | 0 |
| 150 | Laporte, a Professional Accounting Corporation | 11 | 0 | 2 | 2 | 7 |
| 151 | Lattimore Black Morgan & Cain, P.C. | 11 | 0 | 7 | 4 | 0 |
| 152 | Maxwell, Locke & Ritter | 11 | 0 | 6 | 5 | 0 |
| 153 | Mazars Paardekooper Hoffman Accountants N.V. | 11 | 0 | 11 | 0 | 0 |
| 154 | McSoley McCoy and Company | 11 | 0 | 11 | 0 | 0 |
| 155 | Meaden & Moore | 11 | 0 | 11 | 0 | 0 |
| 156 | Nexia Baker & Arenson | 11 | 0 | 5 | 2 | 0 |
| 157 | Rubio CPA, Pc | 11 | 0 | 0 | 0 | 11 |
| 158 | Blick Rothenberg Audit LLP | 10 | 0 | 1 | 9 | 0 |
| 159 | Carr, Riggs & Ingram LLC | 10 | 0 | 0 | 4 | 5 |
| 160 | Deliotte & Touche LLP | 10 | 0 | 0 | 1 | 0 |
| 161 | Eepb | 10 | 0 | 8 | 2 | 0 |
| 162 | Moore, Colson & Company, P.C. | 10 | 0 | 2 | 0 | 8 |
| 163 | Rogers & Associates | 10 | 0 | 10 | 0 | 0 |
| 164 | Rotenbergmeril Solomon Bertiger & Guttila, P.C. | 10 | 0 | 10 | 0 | 0 |
| 165 | Wolf & Co | 10 | 1 | 8 | 0 | 0 |
| 166 | B S R & Co LLP | 9 | 0 | 7 | 2 | 0 |
| 167 | Brown Armstrong Accountancy Corporation | 9 | 0 | 9 | 0 | 0 |
| 168 | Indicator Global | 9 | 0 | 9 | 0 | 0 |
| 169 | MHA Macintyre Hudson Cayman LTD | 9 | 4 | 3 | 2 | 0 |
| 170 | Meisel ,tuteur, Lewis, Pc | 9 | 9 | 0 | 0 | 0 |
| 171 | Pricewaterhouse Cooper LLP | 9 | 6 | 3 | 0 | 0 |
| 172 | Rees Pollock | 9 | 0 | 9 | 0 | 0 |
| 173 | Stout Causey & Horning | 9 | 0 | 6 | 3 | 0 |
| 174 | Anders Minkler Huber & Helm LLP | 8 | 1 | 4 | 0 | 0 |
| 175 | BKD | 8 | 0 | 3 | 3 | 2 |
| 176 | Keiter, Stephens, Hurst, Gary & Shreaves, a Professional Corporation | 8 | 1 | 0 | 0 | 0 |
| 177 | Kost Forrer Gabbay & Kasirer, Ernst & Young | 8 | 0 | 0 | 8 | 0 |
| 178 | Olmsted Accountancy Corporation | 8 | 0 | 8 | 0 | 0 |
| 179 | Raymond Chabot Grant Thornton | 8 | 0 | 4 | 4 | 0 |
| 180 | Abip CPA | 7 | 0 | 5 | 0 | 1 |
| 181 | Bergankdv, LTD | 7 | 2 | 2 | 2 | 1 |
| 182 | Bodwell Vasek Wells Desimone LLP | 7 | 0 | 3 | 3 | 0 |
| 183 | Burdick and Associates | 7 | 0 | 7 | 0 | 0 |
| 184 | CKP, LLP | 7 | 0 | 0 | 7 | 0 |
| 185 | Cbiz & Mayer Hoffman McCann P.C. | 7 | 0 | 7 | 0 | 0 |
| 186 | Chiene + Tait LLP | 7 | 0 | 6 | 1 | 0 |
| 187 | Crawford Pimentel Corporation | 7 | 0 | 0 | 7 | 0 |
| 188 | DMR & Co., Cpa's Psc | 7 | 0 | 7 | 0 | 0 |
| 189 | Delap LLP | 7 | 0 | 6 | 0 | 1 |
| 190 | Dipiazza Larocca Heeter & Co., LLC | 7 | 0 | 2 | 4 | 0 |
| 191 | Herbein & Company, Inc. | 7 | 1 | 0 | 0 | 0 |
| 192 | Maloney + Novotny, LLC | 7 | 0 | 7 | 0 | 0 |
| 193 | Markos Drakos & Co. LTD | 7 | 0 | 1 | 0 | 0 |
| 194 | Mazars Paardekooper Hoffman NV | 7 | 0 | 6 | 0 | 1 |
| 195 | McConnell & Jones LLP | 7 | 0 | 0 | 7 | 0 |
| 196 | Nichols, Cauley & Associates, LLC | 7 | 0 | 3 | 0 | 0 |
| 197 | PKF Littlejohn LLP | 7 | 0 | 7 | 0 | 0 |
| 198 | Smith & Howard, Pc | 7 | 4 | 1 | 2 | 0 |
| 199 | Steward Ingram & Cooper Pllc | 7 | 0 | 0 | 7 | 0 |
| 200 | Yount, Hyde & Barbour, P.C. | 7 | 0 | 0 | 0 | 0 |
| 201 | Anchin Block Anchin | 6 | 5 | 1 | 0 | 0 |
| 202 | Calder & Co | 6 | 0 | 0 | 6 | 0 |
| 203 | Calder and Co | 6 | 0 | 0 | 6 | 0 |
| 204 | Cbiz Marks Paneth LLP | 6 | 6 | 0 | 0 | 0 |
| 205 | Clifton Larson Allen | 6 | 0 | 0 | 6 | 0 |
| 206 | Cohn Reznik LLP | 6 | 0 | 1 | 0 | 1 |
| 207 | Eisner Advisory Group LLC | 6 | 0 | 6 | 0 | 0 |
| 208 | Farkouh, Furman & Faccio, LLP | 6 | 3 | 2 | 0 | 0 |
| 209 | Grassi & Co. | 6 | 3 | 2 | 1 | 0 |
| 210 | Hancock Askew & Co LLP | 6 | 0 | 0 | 0 | 0 |
| 211 | Kahn, Litwin, Renza & Co. LTD | 6 | 0 | 5 | 1 | 0 |
| 212 | Keiter Cpas | 6 | 4 | 0 | 0 | 0 |
| 213 | Larry Liberfarb CPA | 6 | 1 | 5 | 0 | 0 |
| 214 | Roth & Company LLP | 6 | 0 | 6 | 0 | 0 |
| 215 | Saffery Champness LLP | 6 | 0 | 0 | 0 | 0 |
| 216 | Sanville and Company | 6 | 3 | 1 | 0 | 1 |
| 217 | Squire & Company, Pc | 6 | 1 | 2 | 1 | 0 |
| 218 | AFS CPA Group, LLC | 5 | 0 | 3 | 2 | 0 |
| 219 | Barnes, Dennig & Co., LTD | 5 | 0 | 2 | 3 | 0 |
| 220 | Bloomschon Cpas | 5 | 0 | 0 | 0 | 0 |
| 221 | Boris Popov LLC | 5 | 2 | 3 | 0 | 0 |
| 222 | Brightman Almagor Zohar & Co. | 5 | 0 | 0 | 3 | 0 |
| 223 | Edelstein | 5 | 0 | 0 | 4 | 0 |
| 224 | Farkouh Furman & Faccio Cpas | 5 | 0 | 5 | 0 | 0 |
| 225 | Frazee Ivy Davis PLC | 5 | 0 | 5 | 0 | 0 |
| 226 | Fulvio and Associates | 5 | 2 | 0 | 3 | 0 |
| 227 | Kost Forer Gabbay & Kasierer a Member of Ernst & Young Global | 5 | 0 | 0 | 5 | 0 |
| 228 | Kraft Cpas, Pllc | 5 | 0 | 4 | 0 | 1 |
| 229 | Laporte Cpas & Business Advisors | 5 | 4 | 1 | 0 | 0 |
| 230 | Lavine, Lofgren, Morris & Engelberg, LLP | 5 | 0 | 0 | 0 | 5 |
| 231 | MSK & Associates | 5 | 1 | 3 | 0 | 0 |
| 232 | NBC Audit Services BV | 5 | 0 | 5 | 0 | 0 |
| 233 | Novogradac & Co | 5 | 0 | 0 | 0 | 5 |
| 234 | Novogradac and Company | 5 | 0 | 0 | 0 | 5 |
| 235 | Pricewaterhouscoopers LLP | 5 | 4 | 1 | 0 | 0 |
| 236 | Richie May & Co | 5 | 1 | 1 | 1 | 1 |
| 237 | Rosen and Glaser Cpa's, P.C. | 5 | 0 | 5 | 0 | 0 |
| 238 | Ross Lane & Company | 5 | 0 | 0 | 5 | 0 |
| 239 | Syed Manrara and Associates | 5 | 0 | 5 | 0 | 0 |
| 240 | Thomas Faust, CPA | 5 | 0 | 5 | 0 | 0 |
| 241 | VBS Business Services | 5 | 0 | 2 | 3 | 0 |
| 242 | Macias Gini & O'Connell LLP | 2 | 0 | 2 | 0 | 0 |
| 243 | Edgepoint Fund Services | 1 | 0 | 0 | 0 | 0 |
| 244 | NAV Fund Administration Group | 1 | 1 | 0 | 0 | 0 |
| 245 | O'Connor Davies Administration, LLC | 1 | 1 | 0 | 0 | 0 |
| 246 | SS&C | 1 | 0 | 1 | 0 | 0 |
| 247 | State Street | 1 | 0 | 0 | 0 | 0 |