Public Accounting Report has published its annual ranking of America's Top 100 Accounting Firms, and it's no surprise that Andersen, last year's number five ranked firm, is no longer on the list. Although the former Big Five firm technically still exists, it was removed from the pool of eligible firms for this year's ranking due to its conviction on federal obstruction of justice charges.

Holding on to first place, PricewaterhouseCoopers leads the pack, followed by the rest of the Big Four and six more familiar names that fill out the top 10 spaces on the list. A few firms switched places from last year: Ernst & Young moved ahead of KPMG, and Grant Thornton moved ahead of BDO Seidman. The top 10 firms, with their reported revenue, are as follows:

1. PricewaterhouseCoopers: $8,056.5 million
   
2. Deloitte & Touche: $6,130 million
   
3. Ernst & Young: $4,485 million
   
4. KPMG: $3,171 million
   
5. Grant Thornton: $432.5 million
   
6. BDO Seidman: $353 million
   
7. BKD: $210.9 million
   
8. Crowe, Chizek & Co.: $204.7 million
   
9. McGladrey & Pullen: $203 million
   
10. Moss Adams: $163 million

New members on the top 100 list this year include:

• Beard Miller Co. of Reading, PA enters the list at number 40. Beard Miller merged [1] with Lancaster, PA-based Dorwart, Andrew & Co. in January, 2002.
  
• Freed Maxick & Battaglia of Buffalo, NY enters the list at number 74. Freed Maxick & Battaglia demerged from McGladrey & Pullen LLP in the fall of 2001.
  
• Grassi & Co. of Lake Success, NY enters the list at number 75. Grassi & Co. merged with New York-based Feldman, Sherb & Co. in May, 2002.
  
• Smart & Assoc. of Devon, PA enters the list at number 78.
  
• Berkowitz Dick Pollack & Brant of Miami, FL enters the list at number 93.
  
• Burr Pilger & Mayer of San Francisco, CA enters the list tied at number 99.
  
• Holthouse Carlin & Van Trigt of Los Angeles, CA enters the list tied at number 99.

Making room for the new additions to this year's Top 100 list, the following firms left the Top 100:

• Andersen, formerly number 5
  
• Constanin, formerly number 15
  
• Klayman & Korman, formerly number 70 (purchased by Deloitte & Touche)
  
• Knight Vale & Gregory, formerly number 88
  
• Wiss & Company, formerly number 94
  
• Boulay, Heutmaker, Libell & Co., formerly number 100

You can see the complete list [2] of America's Top 100 Accounting Firms for 2002 including links to the Web sites of all the firms as well as a special offer to purchase individual copies of the list directly from the publisher.