Take the country's Top 100 Firms as an example: That elite roster has been reshuffled and replaced over the past 10 years, largely as a result of the rampant volume of mergers and acquisitions. Many familiar T100 names from the past are gone - either having merged into larger practices or been leap-frogged by a new fast-rising breed of dynamic practices cracking the revenue barrier for their place on the annual ranking. It's estimated that in any given year there are between 300 and 600 mergers or sales of CPA practices - ranging from sole practitioners to super-regional behemoths - and that frenetic pace shows no signs of slowing down.
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