Chargeable Hours

A survey by Accounting Office Management & Administrative Report reveals the following data:

                                    Total Hours                                          Billable Hours

                        Small Firms      Medium    Large           Small        Medium        Large

  Owners             2490             2369         2396           1642         1141           1085

  Supr/Mgrs         2658             2036         2348           1735         1264           1446

  Senior Staff       1427             2158         2291           1083         1550           1626

  Junior Staff        1379             1761         2348           1186         1124           1636

                            Small Firm     ---Under $1 million revenue

                                Medium     ---$4 million to $5.99 million

                                Large        ---Over $6 million

For more details see Accounting Office Management & Administrative Report, January                              2005, p. 14.

The survey also lists the most commonly offered niche services as:  business valuation, small business, litigation support, nonprofit, estate planning, personal financial planning, and technology consulting.  See Accounting Office Management & Administrative Report, January 2005, p. 2.