| COHNREZNICK LLP | NEW YORK, NY | 3,379 | 728 | 2026 |
| PKF O'CONNOR DAVIES, LLP | HARRISON, NY | 3,016 | 635 | 2026 |
| KPMG LLP | NEW YORK, NY | 2,978 | 520 | 2026 |
| BONADIO & CO., LLP | PITTSFORD, NY | 2,258 | 481 | 2026 |
| GRANT THORNTON LLP | NEW YORK, NY | 1,712 | 337 | 2025 |
| EFPR GROUP CPA'S, PLLC | WILLIAMSVILLE, NY | 1,607 | 322 | 2026 |
| MENGEL METZGER BARR & CO., LLP | ROCHESTER, NY | 1,045 | 247 | 2026 |
| ERNST & YOUNG LLP | NEW YORK, NY | 1,027 | 190 | 2025 |
| UHY LLP | ALBANY, NY | 812 | 232 | 2026 |
| LUMSDEN & MCCORMICK, LLP | BUFFALO, NY | 642 | 119 | 2025 |
| INSERO & CO. CPAS, LLP | ITHACA, NY | 551 | 101 | 2025 |
| DRESCHER & MALECKI LLP | BUFFALO, NY | 512 | 87 | 2025 |
| D'ARCANGELO & CO., LLP | ROME, NY | 471 | 91 | 2025 |
| CULLEN & DANOWSKI, LLP | PORT JEFFERSON STATION, NY | 463 | 70 | 2025 |
| BUFFAMANTE WHIPPLE BUTTAFARO, P.C. | OLEAN, NY | 412 | 67 | 2025 |
| MARKS PANETH LLP | NEW YORK, NY | 386 | 118 | 2021 |
| FREED MAXICK CPAS, P.C. | BUFFALO, NY | 367 | 87 | 2025 |
| R.S. ABRAMS & CO., LLP | ISLANDIA, NY | 358 | 50 | 2025 |
| NAWROCKI SMITH LLP | MELVILLE, NY | 326 | 54 | 2025 |
| ROTH & COMPANY LLP | BROOKLYN, NY | 321 | 68 | 2025 |
| DERMODY, BURKE & BROWN, CPAS, LLC | SYRACUSE, NY | 298 | 57 | 2025 |
| BRYANS & GRAMUGLIA CPAS, LLC | ALBANY, NY | 270 | 36 | 2025 |
| WEST & COMPANY CPAS | GLOVERSVILLE, NY | 265 | 40 | 2025 |
| BOWERS & COMPANY CPAS PLLC | WATERTOWN, NY | 247 | 55 | 2025 |
| CERINI AND ASSOCIATES, LLP | BOHEMIA, NY | 238 | 48 | 2025 |
| HEVERON AND COMPANY CPAS | ROCHESTER, NY | 204 | 37 | 2026 |
| NUGENT & HAEUSSLER, P.C. | MONTGOMERY, NY | 200 | 36 | 2025 |
| BST & CO. CPAS, LLP | ALBANY, NY | 199 | 46 | 2025 |
| RBT CPAS | NEWBURGH, NY | 195 | 62 | 2025 |
| Prager Metis CPAs, LLC | New York, NY | 183 | 43 | 2025 |
| MARVIN AND COMPANY, PC | LATHAM, NY | 174 | 49 | 2023 |
| RAYMOND G PREUSSER CPA PC | CLAVERACK, NY | 173 | 43 | 2025 |
| NCHENG LLP | NEW YORK, NY | 172 | 37 | 2025 |
| MITCHELL & TITUS LLP | NEW YORK, NY | 163 | 50 | 2025 |
| CUSACK & COMPANY CPAS, LLC | LATHAM, NY | 159 | 30 | 2025 |
| GRASSI & CO., CPAS, P.C. | NEW YORK, NY | 149 | 58 | 2025 |
| DiMarco, Abiusi & Pascarella, P.C. | Syracuse, NY | 144 | 34 | 2026 |
| FUST CHARLES CHAMBERS LLP | SYRACUSE, NY | 142 | 43 | 2025 |
| SICKLER, TORCHIA, ALLEN & CHURCHILL, CPA'S, PC | LAKE KATRINE, NY | 140 | 34 | 2022 |
| BUEL CPA, P.C. | GILBOA, NY | 139 | 25 | 2025 |
| Hirsch Dinter & Co. CPAs | Monsey, NY | 137 | 26 | 2025 |
| VARGAS & RIVERA, LLP | NEW CITY, NY | 134 | 23 | 2025 |
| GROSSMAN ST. AMOUR CPAS, PLLC | SYRACUSE, NY | 133 | 26 | 2025 |
| LOEB & TROPER LLP | NEW YORK, NY | 127 | 76 | 2018 |
| R.A. MERCER & CO., P.C. | WEST SENECA, NY | 125 | 28 | 2026 |
| GRACE NKENKE CPA | QUEENS VILLAGE, NY | 120 | 31 | 2025 |
| Boulrice & Wood CPAs, PC | Plattsburgh, NY | 119 | 16 | 2025 |
| RAYMOND F. WAGER, CPA, P.C. | HENRIETTA, NY | 112 | 59 | 2023 |
| A GARY AARONSON CPA, PLLC | NEW YORK, NY | 109 | 17 | 2024 |
| STACKEL & NAVARRA CPA PC | WATERTOWN, NY | 102 | 18 | 2025 |
| CONDON O'MEARA MCGINTY AND DONNELLY LLP | NEW YORK, NY | 100 | 27 | 2025 |
| LUTZ AND CARR CPAS, LLP | NEW YORK, NY | 96 | 42 | 2025 |
| COOPER ARIAS, LLP | MONGAUP VALLEY, NY | 94 | 18 | 2025 |
| BERARD & ASSOCIATES CPAS | SUFFERN, NY | 92 | 18 | 2025 |
| BCA WATSON RICE LLP | NEW YORK, NY | 92 | 29 | 2025 |
| SCHALL & ASHENFARB, CPAS, LLC | NEW YORK, NY | 88 | 33 | 2021 |
| TEAL, BECKER & CHIARAMONTE CPAS PC | ALBANY, NY | 81 | 15 | 2025 |
| Allied CPAs, P.C. | Amherst, NY | 78 | 31 | 2025 |
| CROWLEY & HALLORAN, CPAS, P.C. | WATERTOWN, NY | 76 | 13 | 2026 |
| CBIZ CPAs P.C. | New York, NY | 76 | 33 | 2025 |
| BUNKER & CO. CPA | BROOKLYN, NY | 76 | 19 | 2025 |
| BERDON LLP | NEW YORK, NY | 71 | 22 | 2023 |
| MOSTERT, MANZANERO & SCOTT, LLP | ONEONTA, NY | 70 | 26 | 2025 |
| FRIEDMAN LLP | NEW YORK, NY | 69 | 16 | 2022 |
| Phillip M Stern & Co LLP | Brooklyn, NY | 67 | 19 | 2026 |
| ARON E. MULLER CPA | BROOKLYN, NY | 60 | 13 | 2025 |
| DOPKINS & COMPANY, LLP | BUFFALO, NY | 58 | 18 | 2025 |
| PADILLA AND COMPANY LLP | JAMAICA, NY | 56 | 13 | 2025 |
| WOJESKI & COMPANY CPAS, P.C. | ALBANY, NY | 56 | 16 | 2025 |
| TRONCONI SEGARRA & ASSOCIATES | WILLIAMSVILLE, NY | 55 | 15 | 2025 |
| VIEIRA & ASSOCIATES CPAS, P.C. | ENDICOTT, NY | 54 | 10 | 2025 |
| BYSIEK CPA, PLLC | ALLEGANY, NY | 53 | 8 | 2025 |
| ANDREW PIERI CPA PC | HOLLISWOOD, NY | 50 | 13 | 2024 |
| M KOHN CPA PC | Monsey, NY | 49 | 17 | 2025 |
| CWYNAR & COMPANY CPAS PLLC | NORWICH, NY | 48 | 19 | 2025 |
| MARTINDALE KEYSOR & CO., PLLC | PLATTSBURGH, NY | 46 | 7 | 2025 |
| SAX CPAS LLP | New York, NY | 46 | 24 | 2025 |
| VICTOR J CANNISTRA CPA PC | MOUNT KISCO, NY | 45 | 8 | 2025 |
| ALBRECHT, VIGGIANO, ZURECK & COMPANY, P.C. | HAUPPAUGE, NY | 42 | 14 | 2020 |
| Pinto Mucenski Hooper VanHouse & Co., CPAs | Potsdam, NY | 42 | 15 | 2024 |
| ALLAN S JOSEPH, CPA | NEW YORK, NY | 37 | 7 | 2026 |
| Miller Cusenza & Maresco LLC | New York, NY | 37 | 11 | 2024 |
| JACKSON FRIDAY CPA, LLC | NEW YORK, NY | 36 | 5 | 2024 |
| MAYER RISPLER & COMPANY | BROOKLYN, NY | 35 | 10 | 2025 |
| DESANTIS, KIEFER, SHALL & SARCONE, LLP | STATEN ISLAND, NY | 34 | 9 | 2025 |
| BONADIO & CO., LLP | ALBANY, NY | 34 | 10 | 2024 |
| Lutz, Selig & Zeronda CPAs, LLP | Latham, NY | 34 | 10 | 2025 |
| WASSER BRETTLER KLAR & LIPSTEIN LLP | NEW YORK, NY | 33 | 9 | 2025 |
| DESIRE & COMPANY CPAS PLLC | UNIONDALE, NY | 33 | 7 | 2025 |
| CHIAMPOU TRAVIS BESAW & KERSHNER LLP | AMHERST, NY | 32 | 10 | 2025 |
| ROSALYN T. EISNER CPA | BROOKLYN, NY | 31 | 5 | 2025 |
| King and Associates CPA PC | Central Islip, NY | 30 | 3 | 2025 |
| DAVIDSON, FOX & COMPANY, LLP | BINGHAMTON, NY | 30 | 5 | 2025 |
| JAMES W. VANSTROM & COMPANY | JAMESTOWN, NY | 30 | 9 | 2022 |
| SEYFARTH & SEYFARTH CPAS PC | MALONE, NY | 30 | 7 | 2023 |
| BEECHER & BETHEL LLP | SOUTH GLENS FALLS, NY | 29 | 11 | 2022 |
| BAHGAT & LAURITO-BAHGAT, CPAS | FREDONIA, NY | 29 | 7 | 2025 |
| Ernst & Young P.C.C. | BEIRUT, NY | 28 | 3 | 2025 |
| BUCHBINDER TUNICK & CO LLP | NEW YORK, NY | 28 | 9 | 2025 |
| MBAF CPAS LLC | NEW YORK, NY | 28 | 13 | 2020 |
| ZELIN & ASSOCIATES CPA LLC | NEW YORK, NY | 28 | 5 | 2025 |
| MARKS PANETH LLP | NEW YORK, NY | 27 | 10 | 2021 |
| HIRSCH OELBAUM BRAM HANOVER & LISKER CPAS | NEW YORK, NY | 27 | 9 | 2025 |
| K&R CPAS PLLC | Bardonia, NY | 27 | 8 | 2025 |
| SATTY, LEVINE & CIACCO, CPAS. P.C. | MELVILLE, NY | 26 | 7 | 2024 |
| SCIARABBA WALKER & CO., LLP | ITHACA, NY | 26 | 7 | 2025 |
| BARRY POPICK, CPA | BRONX, NY | 26 | 7 | 2021 |
| RDG + PARTNERS CPAS, PLLC | ROCHESTER, NY | 25 | 8 | 2025 |
| PKF O'CONNOR DAVIES, LLP | HARRISON, NY | 25 | 11 | 2025 |
| PHILIP BECKETT CPA, P.C. | GLOVERSVILLE, NY | 24 | 6 | 2025 |
| Armanino CPA, LLP | New York, NY | 24 | 23 | 2024 |
| AMATO, FOX & COMPANY, PC | TONAWANDA, NY | 23 | 11 | 2018 |
| PKF O'CONNOR DAVIES, LLP | HARRISON, NY | 23 | 10 | 2024 |
| HMM, CPAS LLP | HAUPPAUGE, NY | 23 | 8 | 2025 |
| WEI, WEI & CO., LLP | FLUSHING, NY | 22 | 7 | 2024 |
| PORT KASHDIN & MCSHERRY | CORTLAND, NY | 22 | 6 | 2025 |
| A Kahan CPA PC | Brooklyn, NY | 20 | 7 | 2025 |
| FRANK J. SCARANO CPA, PLLC | NEW ROCHELLE, NY | 20 | 2 | 2025 |
| NAWROCKI SMITH LLP | HAUPPAUGE, NY | 20 | 5 | 2025 |
| AARON TAG CPA | BROOKLYN, NY | 19 | 2 | 2025 |
| Lipsky Goodkin & Co, PC | New York, NY | 19 | 11 | 2025 |
| ADEPTUS PARTNERS LLC | NEW YORK, NY | 19 | 4 | 2024 |
| DANNIBILE & MCKEE, LLP | SYRACUSE, NY | 19 | 5 | 2025 |
| DEANS ARCHER & CO. CPA'S | VALLEY STREAM, NY | 18 | 7 | 2024 |
| Billet, Feit and Preis CPA P.C. | Cedarhurst, NY | 18 | 6 | 2025 |
| JACK LAWRENCE & COMPANY A DIVISION OF PALMETTO,MOLLO,MOLINARO | MELVILLE, NY | 17 | 4 | 2021 |
| Flaherty Salmin LLP | Rochester, NY | 17 | 7 | 2025 |
| ANTONIO A SORIANO | JAMAICA, NY | 17 | 6 | 2025 |
| GRANT THORNTON LLP | MELVILLE, NY | 17 | 4 | 2025 |
| LUIGI LAVERGHETTA CPA PC | WHITE PLAINS, NY | 17 | 4 | 2020 |
| LUCAS TUCKER AND COMPANY | MOUNT VERNON, NY | 16 | 5 | 2025 |
| FITZGERALD, DEPIETRO & WOJNAS, CPAS, P.C. | UTICA, NY | 16 | 4 | 2024 |
| DOYLE & GOLDEN, CERTIFIED PUBLIC ACCOUNTANTS, PC | ALBANY, NY | 16 | 3 | 2021 |
| The Wexus Group | Cedarhurst, NY | 16 | 3 | 2025 |
| UHY LLP | ALBANY, NY | 15 | 3 | 2024 |
| GAGNON & ASSOCIATES CPA'S | KINGSTON, NY | 15 | 4 | 2023 |
| DANSA D'ARATA SOUCIA LLP | BUFFALO, NY | 15 | 4 | 2024 |
| LINDER & LINDER | DIX HILLS, NY | 14 | 3 | 2020 |
| HOROWITZ & ULLMANN, P.C. | NEW YORK, NY | 14 | 3 | 2025 |
| ROY, COLE & SPERANZA | WOODSIDE, NY | 14 | 2 | 2022 |
| SAXTON, KOCUR AND ASSOCIATES, LLP | JAMESTOWN, NY | 14 | 3 | 2025 |
| WHITTEMORE, DOWEN & RICCIARDELLI, LLP | QUEENSBURY, NY | 14 | 5 | 2021 |
| RLN US LLP | New York, NY | 14 | 3 | 2025 |
| UHY LLP | Hudson, NY | 13 | 5 | 2025 |
| CUDDY & WARD LLP CPAS | AUBURN, NY | 13 | 7 | 2018 |
| SZYMKOWIAK & ASSOCIATES | WILLIAMSVILLE, NY | 13 | 2 | 2022 |
| ROSENBERG AND MANENTE | NEW YORK, NY | 13 | 2 | 2023 |
| THE ZLC GROUP, CPAS, LLC | AMHERST, NY | 13 | 2 | 2025 |
| CONSUELO BAISAS, CPAS | ROSLYN, NY | 13 | 3 | 2023 |
| BUFFINGTON & HOATLAND CPAS, PLLC | AUBURN, NY | 13 | 3 | 2021 |