TOP 150 SEC AUDIT FIRMS (U.S.)*
485868788899091CDEFGOf 2004 Ranked by Total Fees23456789BTOP 150 SEC AUDIT FIRMS (U.S.)*1FIRMSPricewaterhouseCoopers LLPErnst & Young LLPDeloitte & Touche LLPKPMG LLPBig 4 TotalBDOGrant Thornton LLPMcGladrey & Pullen LLPCrowe Chizek & Company LLCNational Firms TotalEisner LLPMoss Adams LLPBKD LLP (Baird Kurtz & Dobson LLP)Marcum & Kliegman LLPHein & Associates LLPJH Cohn LLPGoldstein Golub Kessler LLP (GGK)Singer Lewak Greenbaum & Goldstein LLPDixon Hughes PLLCStonefield Josephson IncTait Weller & BakerAmper Politziner & Mattia PABeard Miller Company LLPBurr Pilger & Mayer LLPMauldin & Jenkins LLCVitale Caturano & Co PCArthur F Bell Jr & Associates LLCEhrhardt Keefe Steiner & Hottman PCFriedman LLPUHY LLPLJ Soldinger Associates LtdWolf & Company PCPorter Keadle Moore LLPCiulla Smith & Dale LLPPerry-Smith & Co LLPYount Hyde & Barbour PCVirchow Krause & Company LLPWeinberg & Company PALazar Levine & Felix LLPPlante & Moran PLLCReznick Fedder & Silverman PCRussell Bedford Stefanou Mirchandani LLPRothstein Kass & Company PCMoore Stephens PCRachlin Cohen & Holtz LLPWeiser LLPMalone & Bailey PLLCTanner & Co PCSherb & Co LLPKBA Group LLP (King Griffin & Adamson PC)Vavrinek Trine Day & Company LLPElliott Davis & Company LLPAidman Piser & CompanyPKF CPAsSquar Milner Reehl & Williamson LLPMoore Stephens Wurth Frazer & Torbet LLPHJ & Associates LLCGrobstein Horwath & Company LLPHaskell & White LLPPender Newkirk & Company CPAsHansen Barnett & Maxwell LLPBattelle & Battelle LLPWilliams & Webster PSMayer Hoffman McCann PCRadin Glass & Co LLPSR Snodgrass ACStegman & Company PAPeterson Sullivan PLLCEide Bailly LLPGHP Horwath PCKillman Murrell & Company PCImowitz Koenig & Co LLPCohen McCurdy LtdPannell Kerr Forster PC (PKF)Kabani & Co IncTedder James Worden & Associates PADaszkal Bolton LLPAnchin Block & Anchin LLPMahoney Cohen & Co CPA PCHoltz Rubenstein Reminick LLPMcNair McLemore Middlebrooks & Co LLPPohl McNabola Berg & Company LLPJohnson Lambert & CoSource Date: SEC Filings as of 9/29/05Audit Fees( )Audit Related Fees( ) Benefit Plan Related Fees ( ) Tax Related Fees ( ) Other/Misc Fees ( ) Total Fees ( 29,234 7,97572,829,203 7,128141,719,748 8,461 3,694,0832,150,834,245448,805,934 ,049886,096870,544853,626www.AuditAnalytics.com (508) 476-7007 info@AuditAnalytics.compage 1 of 6
seph Decosimo & Company LLPCarr Riggs & Ingram LLPOdenberg Ullakko Muranishi & Co LLPMoore Stephens Lovelace PAParente Randolph LLCRotenberg & Co LLPAronson & Company PCBagell Josephs & Company LLCShatswell MacLeod & Company PCPiercy Bowler Taylor & Kern CPAs LtdWithum Smith & Brown PCCorbin & Company LLPSchwartz Levitsky FeldmanHam Langston & Brezina LLPPeterson & Company LLPBlackman Kallick Bartelstein LLPFarber & Hass LLPArmanino McKenna LLPAJ Robbins PCMoore Stephens Ellis Foster LtdCarlin Charron & Rosen LLPSyCip Gorres Velayo & CoNation Smith Hermes Diamond PCKostin Ruffkess & CompanyStaley Okada & PartnersKaufman Rossin & Company PAHacker Johnson & Smith PAAltschuler Melvoin & Glasser LLPRadics & Co LLCWipfli LLPSemple & Cooper LLPAmisano Hanson CABerry Dunn McNeil & ParkerKelly & Company CPAEpstein Weber & Conover PLCBerkovits Lago & Company LLPSalberg & Company PAFarmer Fuqua & Huff PCRosenberg Rich Baker Berman & CompanyBoulay Heutmaker Zibell & Co PLLPWebb & Company PACherry Bekaert & Holland LLPMaggart & Associates PCRubin Brown Gornstein & Company LLPGoldsmith Hersh CAWeinick Sanders Leventhal & Co LLPMargolin Winer & Evans LLPBurton McCumber & Cortez LLPLopez Blevins Bork & Associates LLPStark Winter Schenkein & Co LLPRobison Hill & Co APCMorgan & CompanyBriggs Bunting & Dougherty LLPPritchett Siler & Hardy PCBrown Edwards & Company LLPGumbiner Savett IncCordovano & Honeck PCChisholm Bierwolf & Nilson LLCHays & Company LLPTrien Rosenberg Rosenberg Weinberg Ciullo & Fazzari LLPFitts Roberts & Co IncDemetrius & Company LLCDohan & CompanyJW Hunt & Company LLPClancy & Co PLLCMoore Stephens Frost PLCMeyler & Company LLCWeaver & Tidwell LLPBerenfeld Spritzer Shechter & SheerTop 142 Regional & Local Firms ,3508,668,655Top 150 SEC Firms (U.S.)* 15,595,255,892* Does not include foreign firms whose SEC clients reported to the SEC the amount of independent audit fees paid to these firms in FY 2004.See Summary Charts & Tables for a list of foreign firms not included.Source: AuditAnalytics.comEditor's note: AuditAnalytics.com is a premium on-line market intelligence service available from IVES Group Inc. a leading independent research provider focused on the accounting, insurance,and investment communities. For information, call (508) 476-7007, email info@auditanalytics.com or visit www.auditanalytics.com.Source Date: SEC Filings as of 9/29/05www.AuditAnalytics.com (508) 476-7007 info@AuditAnalytics.compage 2 of 6
TOP SEC AUDIT FIRMSOf 2004 Ranked by Total FeesFIRMSAudit Fees( )Audit Related Fees( )Benefit Plan Related Fees ( )Tax Related Fees ( )Other/Misc Fees ( ) Total Fees ( )All Firms Total (every SEC firm)15,743,795,313KPMG LLPDeloitte & Touche LLPErnst & Young LLPPricewaterhouseCoopers 1,44210,750,919,463Big 4 7,912,67515,097,299,528KPMG LLPTotal 2004 SEC Auditor Fees For Big 4 Audit 0,000,0001,000,000,000500,000,0000Tax Related Fees( )12.13%Other/Misc Fees( )3.00%LLPLLPAudit RelatedFees( )11.12%sungperAudit Fees( heLLPLLPBenefit PlanRelated Fees ( )0.02%Ernst & Young LLPDeloitte & Touche LLPTax Related Fees( )15.15%Other/Misc Fees( )4.15%Other/Misc Fees( )2.00%Benefit PlanRelated Fees ( )0.02%Benefit PlanRelated Fees ( )0.02%Audit RelatedFees( )11.92%Tax Related Fees( )14.33%Audit Fees( )68.75%Audit RelatedFees( )10.91%Audit Fees( )72.74%Page 3 of 6Source Date: SEC Filings as of 9/29/05www.AuditAnalytics.com (508) 476-7007 info@AuditAnalytics.com
Big 4 Market SharePricewaterhouseCoopers LLPTax Related Fees( )15.00%Other/Misc Fees ( )2.85%KPMG22%PwC31%Benefit Plan RelatedFees ( )0.03%Audit RelatedFees( )12.05%Deloitte & Touche23%Audit Fees( )70.07%Ernst & Young24%BDOGrant Thornton LLPMcGladrey & Pullen LLPCrowe Chizek & Company LLCNational Firms TotalEisner LLPMoss Adams LLPBKD LLP (Baird Kurtz & Dobson LLP)Marcum & Kliegman LLPHein & Associates LLPJH Cohn LLPGoldstein Golub Kessler LLP (GGK)Singer Lewak Greenbaum & Goldstein LLPDixon Hughes PLLCStonefield Josephson IncTop 10 Regional & Local Firms 144,325,4474,234,1354,201,51263,209,325RSM Robson Rhodes LLPBarbier Frinault & AutresMazarsKost Forer & GabbayRaymond Chabot Grant ThortonKesselman & KesselmanBrightman Almagor & CoMoores Rowland MazarsForeign Firms with SEC 793,252,8941,221,300726,43489,529,754SYNOPSISAll Firms Total (every SEC firm)Big 4 TotalNational Firms Total (4 firms)Top 142 Regional & Local Firms Total**Foreign Firms with SEC WorkOther (remaining Regional/Local firms)** Top 142 Regional & Local Firms Total includes the Top 10 Regional & Local Firms listed separately in the table above the Synopsis.Source: AuditAnalytics.comEditor's note: AuditAnalytics.com is a premium on-line market intelligence service available from IVES Group Inc. a leading independent research provider focused on the accounting, insurance,and investment communities. For information, call (508) 476-7007, email info@auditanalytics.com or visit www.auditanalytics.com.Source Date: SEC Filings as of 9/29/05www.AuditAnalytics.com (508) 476-7007 8290,331,834207,624,53089,529,75459,009,667Page 4 of 6
TOP 18 SEC AUDIT FIRMS (U.S.)Ranked by Total FeesFIRMSKPMGDeloitte & ToucheErnst & YoungPwCBDOGrant ThorntonMcGladrey & PullenCrowe ChizekBig 4 & National Firms TotalAudit Fees( )Audit Related Fees( )Benefit Plan Related Fees ( )Tax Related Fees ( )Other/Misc Fees ( ) Total Fees ( 063,3302,179,972,79845721094015,387,631,362Big 4 & Nationals (4 Firms) Market ShareGrant Thornton0.8%McGladrey & Pullen0.1%Crowe Chizek0.1%BDO0.8%KPMG21.4%PwC30.9%Deloitte & Touche22.2%Ernst & Young23.6%Eisner LLPMoss Adams LLPBKD LLP (Baird Kurtz & Dobson LLP)Marcum & Kliegman LLPHein & Associates LLPJH Cohn LLPGoldstein Golub Kessler LLP (GGK)Singer Lewak Greenbaum & Goldstein LLPDixon Hughes PLLCStonefield Josephson IncTop 10 Regional & Local Firms ,1354,201,51263,209,325Source: AuditAnalytics.comEditor's note: AuditAnalytics.com is a premium on-line market intelligence service available from IVES Group Inc. a leading independent research provider focused on the accounting, insurance,and investment communities. For information, call (508) 476-7007, email info@auditanalytics.com or visit www.auditanalytics.com.Source Date: SEC Filing as of 9/29/05AuditAnalytics.com (508) 476-7007 info@AuditAnalytics.comPage 5 of 6
Big 4 Fee ComparisonFrom 2003 to 2004PricewaterhouseCoopers LLPAudit Fees2004 3,333,981,4422003 2,424,576,241Ernst & Young LLPAudit Fees2004 2,643,832,3432003 1,854,135,662Deloitte & Touche LLPAudit Fees20042003KPMG LLP2,347,691,7921,683,233,985Audit Fees2004 2,425,413,8862003 1,758,926,555Deviation Audit Related Fees Deviation Benefit Plan Related Fees Deviation Tax Related Fees Deviation Other/Misc Fees Deviation37.5% 573,365,847560,899,0262.2% 1,535,3733,360,186-54.3% 713,600,681886,829,638-20% 135,429,234233,419,092-42% Deviation Audit Related Fees Deviation Benefit Plan Related Fees Deviation Tax Related Fees Deviation Other/Misc Fees Deviation43% 396,661,272432,046,217-8% 797,525889,897-10% 520,717,975630,923,050-17% 72,829,203114,023,199-36% Deviation Audit Related Fees Deviation Benefit Plan Related Fees Deviation Tax Related Fees Deviation Other/Misc Fees Deviation39% 407,077,791401,056,2632% 835,3981,105,891-24% 517,417,128526,356,500-2% 141,719,748273,034,247-48% Deviation Audit Related Fees Deviation Benefit Plan Related Fees Deviation Tax Related Fees Deviation Other/Misc Fees Deviation38% 365,940,676356,931,0953% 525,7871,157,823-55% 399,098,461501,407,366-20% 98,827,749110,903,022-11% Total Fees4,757,912,6754,111,037,111Total Fees3,634,838,3303,032,018,083Total Fees3,414,741,9002,934,351,438Total n20%Deviation16%Deviation21%Percentage Change of Fees from 2003 to 200460.0%40.0%20.0%PricewaterhouseCoopers LLPErnst & Young LLP0.0%-20.0%Deloitte & Touche LLP123456KPMG LLP-40.0%-60.0%(1)Audit; (2)Audit Related; (3)Benefit Plans; (4) Tax Related; (5)Other/Misc.; (6)TotalSource: AuditAnalytics.comEditor's note: AuditAnalytics.com is a premium on-line market intelligence service available from IVES Group Inc. a leading independent research provider focused on the accounting, insurance,and investment communities. For information, call (508) 476-7007, email info@auditanalytics.com or visit www.auditanalytics.com.Source Date: SEC Filings as of 9/29/05www.AuditAnalytics.com (508) 476-7007 info@auditanalytics.comPage 6 of 6
TOP SEC AUDIT FIRMS Of 2004 Ranked by Total Fees FIRMS Audit Fees( ) Audit Related Fees( ) Benefit Plan Related Fees ( ) Tax Related Fees ( ) Other/Misc Fees ( ) Total Fees ( ) All Firms Total
rope High Knee Jog Push ups Over head Slam Dips Kettle Bell Swing Goblet Squat Split Jump Mountain Climbers Alt Lunge Crunches Plank Reverse Curl Cycle Legs Warm up: Rowing Machine 500 meters 20 sec 20 sec 20 sec 20 sec 20 sec 20 sec 20 sec 20 sec 20 sec 20 sec 20 sec 20 sec 20 sec 20 sec 20 sec 20 sec Stop watch required. Complete each
Calf Raise - standing or seated 12 reps 60 sec 10 reps 60 sec 8 reps 60 sec 6 reps 60 sec CORE Crunches 20 reps 30 sec 20 reps 30 sec 20 reps 30 sec Plank 60 sec 30 sec 60 sec 30 sec 60 sec 30 sec Plate Twist 20 reps 30 sec 20 reps 30 sec 20 reps 30 sec THE WAY TO BULK
cycle time 1/(ops/sec) required sec/op equipment capability actual sec/op actual sec/op required sec/op - happiness required sec/op actual sec/op - misery (or multiple resources) Typical cycle times: 3-5 sec manual small parts 5-10 sec small robot 1-4 sec small fixed automation 10-60 sec large robot or manual large parts
JBoss EAP (Java EE) 2 - 3 sec 3 sec 40 MB 200 - 400 MB 23K req/sec JBoss EAP (Spring) 2 - 3 sec 7 sec 40 MB 500 - 700 MB 9K req/sec JBoss WS/Tomcat (Spring) 0 - 1 sec 8 sec 40 MB 0.5 - 1.5 GB 8K req/sec Fat JAR (Spring Boot) N/A 3 sec 30 MB 0.5 - 2.0 GB 11K r
Amrapali Valley Amrapali Leisure Park Supertech Eco Village-1 P. Pump N H-2 4 T o w a r d s D e l h i T o w a r d s G h a z i a b a d Metro Station Sec. 39 Sec. 37 Sec. 44Sec. 45 Sec. 62 Sec. 63 Indian Oil Building Sec. 72 S e c. 7 5 S e c. 7 6 Sec. 120 Sec. 119 Nirala Estate Sec. 70 Amrapali Smart City Panchsheel Supertech Eco Village-1I .
OCCT SOLIDWORKS Fusion 360 Rhino 7 Creo Kompas LEGO Technic - Fire Plane (42040).stp 28MiB 568 3 min 25 sec 2 min 11 sec (CR28991) Very fast 13-16 sec 40 sec Very fast 6 sec LEGO Technic - Chevrolet Corvette ZR1 (42093).stp 40MiB 582 3 min 53 sec 2 min 50 sec (CR28991) N/A (Failed to load/show the assembly) 30 sec 60 sec Very fast
Sec. 2.3 Presiding Officer -- Generally 1-13 Sec. 2.4 Same -- Calling of Meeting to Order 1-13 Sec. 2.5 Same -- To Preserve Order; Right to Speak, etc. 1-14 Sec. 2.6 Same -- To Decide Who Is Entitled to Floor 1-14 Sec. 2.7 Time of Regular Meetings 1-14 Sec. 2.8 Special Meetings 1-14 Sec. 2.9 Quorum 1-14 Sec. 2.10 Adjournments Generally 1-14 Sec. 2.11 Process Against Absent Members 1-15
Petitioner-Appellee Albert Woodfox once again before this Courtis in connection with his federal habeas petition.The district c ourt had originally granted Woodfox federal habeas relief on the basis of ineffective assistance of counsel, but weheld that the district court erred in light of the deferential review affordedto state courts under the Antiterrorism and Effective Death Penalty Act of .
