CCH found an average revenue growth rate of 10.8 percent, compared to a growth rate of 16.5 percent in 2006. As in previous years, firms outside the Big Four posted stronger overall results than their larger counterparts, with non-Big Four firms growing their revenue at an average rate of 14.8 percent compared to 9.5 percent for the Big Four. This year, the

In addition to revenue growth rates for overall firms, composite net revenue per partner also rose to more than $2.75 million, a 9.2 percent increase over 2006, while net revenues per professional for firms in this year’s top 100 slipped slightly to $299,312, a decline of less than 1 percent compared to those firms’ previous performance, according to the results.

The reason that revenue per professional has not risen even though firms are experiencing continued growth in revenue is easily explained, according to Public Accounting Report editor Jonathan Hamilton.

"Firms in the Top 100 have been hiring, increasing the number of their professionals significantly," said Hamilton. "The number of professionals increased by 10.9 percent over last year, while the number of partners increased by only 1.5 percent over 2006."

Historically, there has not been a great deal of fluctuation in the ranking among the top 10 in PAR's Top 100. This year, there are no entries or departures, but PricewaterhouseCoopers moved up from No. 3 to No. 2, swapping places with Ernst & Young, and CBIZ reclaimed the No. 8 spot it lost in 2006 to Crowe Group, with Crowe moving to No. 9, where CBIZ was ranked in 2006.

According to the PAR survey, the top 10 of the Top 100 ranked by revenue are:

1. Deloitte (New York, N.Y.)

2. PricewaterhouseCoopers (New York, N.Y.)

3. Ernst & Young (New York, N.Y.)

4. KPMG (New York, N.Y.)

5. RSM McGladrey (Minneapolis, Minn.)

6. Grant Thornton (Chicago, Ill.)

7. BDO Seidman (Chicago, Ill.)

8. CBIZ/Mayer Hoffman McCann (Cleveland, Ohio and Leawood, Kan.)

9. Crowe Group (Oakwood Terrace, Ill.)

10. BKD (Springfield, Mo.)

This year's "Top 100" actually includes 101 firms, with two firms tied in revenue for the last spot on the list.