pay & compensation

how large and small firms allocate income

dollar on question markhow many of these 8 criteria does your firm use?

by marc rosenberg
partner comp: art & science

for purposes of this post, we will group cpa firms according to five different sizes:

more on partner compensation: integrating partner comp with strategic planning | crash course: operating a compensation committee | partner pay: open vs. closed compensation systems | the 3 best partner compensation formulas | 11 points in designing a partner comp system | what partners earn and how they earn it | why most partner comp systems are performance-based

  1. the big 4. they are the ultimate of sophistication, running their firms as true, colossal corporations, regardless of their legal entity. virtually none of this post relates to big 4 firms.
  1. the top 100 firms, excluding the big 4. the 100th largest firm was $33 million in 2015.
  1. multipartner firms from $15 million to $33 million.
  1. multipartner firms from $5 million to $15 million.
  1. multipartner firms below $5 million.