Accountants or the like?

Do all accountancy firms which are large enough appear in the top 100 firms of accountants?

• Do all accountancy firms which are large enough appear in the top 100 firms of accountants? I am joining a firm of accountants which has 16 partners and around 90 members of staff which sounds like it should be a fair size yet doesn't appear in the accountancy age top 100. The firm in 100th place in the top 100 have a fee income of £2.07million. If the firm I'm joining had a fee income of £2.07million that would mean an average salary of £23000 if all the firm's income was spent on salaries which of course it wouldn't. To me, it would seem that a firm of this size should appear somewhere in the top 100.

• Answer:

  As is is the 'Top 100', only 100 firms can appear in it... If there were only 200 companies in total, it would be a big thing - but as there are thousands (or tens of thousands?) it's not particularly important. Also, top 100 at what? Turnover, Number of staff, Number of clients -- none of those say how good an employer they are likely to be. If it is Turnover as you suggest, then after costs, expenses and the Partners taking the bulk of the profits, you could be ending up on minimum wage... A smaller business may well be more interested in individual abilities and training, and less like a production line factory.