Sussing Out the Second Six

Headquarters: Seattle

International Affiliation: Moores Rowland

Total Sales Audited: $843 million

Total Clients Audited: 32

Average Sales per Client: $26.3 million

Strengths: High-tech, apparel finance, forestry, recording-industry royalty compliance

Skinny: Largest independent auditing firm based on the West Coast, with branch offices in Los Angeles and San Francisco... Bowman says Moss Adams, Crowe Chizek, and BKD all well-positioned for the future. He adds they face difficult task of "providing challenges for their personnel to show them a career path, while not exceeding management's ability to manage the firms." A nifty trick, if you can pull it off.

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