Clients need more than just technology services and accounting firms can supply them with the array of advisory services they may need, he said. And the larger firms can leverage the advantages size gives them. There have not been many CPA firms in the Top 100, both here and in my previous life selecting a list at another publication. There are 13 this year. But four are in the Top 10: RSM, Crowe Horwath, Armanino and Sikich with Wipfli following in the next 10. BDO Solutions and CliftonLarsonAllen follow in the 20 to 30 range. Add to that the following in the rest of the Top 50: RKL eSolutions, Warren Averett Technology Group/Kianoff and LBMC Technologies and you have 10 in the top half. The territory from 51 to 100 is much sparser with Boyer & Associates and DWD Technology Group and Raffa the only representatives. People come and go: BCG Systems, an affiliate of BCG & Co. was purchased by Sikich and vanished from the list this year. We may see more in 2017 as Intacct seems to have sped up signing accounting firms as resellers, instead of providers of outsourced accounting services.