| 1 | Ernst & Young U.S. LLP | 784 | 5/5 | 63 | $101,130 |
| 2 | Deloitte Tax LLP | 277 | 5/5 | 53 | $71,240 |
| 3 | Deloitte & Touche LLP | 156 | 5/5 | 30 | $64,709 |
| 4 | PRICEWATERHOUSECOOPERS LLP | 50 | 5/5 | 4 | $113,500 |
| 5 | KPMG LLP | 49 | 5/5 | 8 | $96,000 |
| 6 | Google LLC | 36 | 5/5 | 7 | $124,000 |
| 7 | Crowe, LLP | 35 | 4/5 | 12 | $76,840 |
| 8 | NAV CONSULTING INC. | 30 | 5/5 | 6 | $130,500 |
| 9 | BDO USA, P.C. | 26 | 4/5 | 7 | $100,625 |
| 10 | ROTH & COMPANY LLP | 25 | 5/5 | 3 | $54,974 |
| 11 | RSM US LLP | 25 | 5/5 | 3 | $105,280 |
| 12 | Amazon.com Services LLC | 23 | 4/5 | 0 | $95,000 |
| 13 | Grant Thornton Advisors LLC | 21 | 2/5 | 9 | $125,500 |
| 14 | The Siegfried Group LLP | 20 | 5/5 | 1 | $123,125 |
| 15 | BDO USA, LLP | 17 | 2/5 | 0 | $90,000 |
| 16 | PwC US Tax LLP | 17 | 4/5 | 5 | $142,000 |
| 17 | Adelfia LLC | 14 | 4/5 | 0 | $60,000 |
| 18 | Revantage Corporate Services, LLC | 12 | 5/5 | 1 | $86,250 |
| 19 | Cartera Consultants, LLC. | 11 | 1/5 | 0 | $58,000 |
| 20 | ABBVIE INC. | 10 | 5/5 | 1 | $115,936 |
| 21 | CDH, P.C. | 10 | 4/5 | 0 | $71,775 |
| 22 | Grant Thornton LLP | 10 | 3/5 | 0 | $104,000 |
| 23 | Rodl Management, Inc. | 10 | 4/5 | 2 | $66,310 |
| 24 | Pine Tree Commercial Realty, LLC | 9 | 2/5 | 0 | $103,000 |
| 25 | Marcum LLP | 8 | 4/5 | 0 | $87,500 |
| 26 | Small Business AccounTax, LTD | 8 | 3/5 | 0 | $54,974 |
| 27 | Pasquesi Sheppard LLC | 7 | 5/5 | 2 | $76,544 |
| 28 | CDH CPA PLLC | 6 | 2/5 | 3 | $75,650 |
| 29 | CIBC Bank USA | 6 | 2/5 | 0 | $85,613 |
| 30 | EOS Accountants LLP | 6 | 2/5 | 0 | $58,906 |
| 31 | GALLEROS ROBINSON CPA's LLP | 6 | 1/5 | 6 | $68,872 |
| 32 | Jun Zhou CPA Ltd | 6 | 4/5 | 0 | $76,500 |
| 33 | Lin & Lincoln CPA's LLC | 6 | 5/5 | 2 | $71,000 |
| 34 | Mitchell & Titus LLP | 6 | 3/5 | 2 | $88,490 |
| 35 | MOTOROLA MOBILITY LLC | 6 | 4/5 | 0 | $68,775 |
| 36 | Plante Moran, PLLC | 6 | 2/5 | 0 | $64,709 |
| 37 | Tianyu Arts & Culture, Inc. | 6 | 3/5 | 3 | $81,000 |
| 38 | PwC US Business Advisory LLP | 6 | 2/5 | 1 | $196,500 |
| 39 | CohnReznick Advisory LLC | 5 | 2/5 | 2 | $73,299 |
| 40 | Flexport, Inc. | 5 | 3/5 | 2 | $115,000 |
| 41 | IDEX Service Corporation | 5 | 1/5 | 0 | $88,400 |
| 42 | KOS Services LLC | 5 | 4/5 | 1 | $67,000 |
| 43 | Moreback CPA LLC | 5 | 2/5 | 0 | $64,709 |
| 44 | Prairie Management & Development, Inc. | 5 | 3/5 | 0 | $60,000 |
| 45 | The Marmon Group LLC | 5 | 2/5 | 2 | $100,000 |
| 46 | TZG Accounting LLC | 5 | 5/5 | 1 | $54,974 |
| 47 | AS Trans Inc. | 4 | 3/5 | 1 | $59,207 |
| 48 | DRW Holdings, LLC | 4 | 3/5 | 0 | $122,500 |
| 49 | Hoson Logistics America INC | 4 | 2/5 | 0 | $72,354 |
| 50 | MAZARS USA LLP | 4 | 3/5 | 0 | $83,076 |
| 51 | PILLAR CPA LTD | 4 | 2/5 | 0 | $54,018 |
| 52 | PRICEWATERHOUSECOOPERS ADVISORY SERVICES LLC | 4 | 4/5 | 1 | $136,000 |
| 53 | PSW Group, Inc | 4 | 1/5 | 4 | $95,000 |
| 54 | Reyes Holdings, LLC | 4 | 2/5 | 0 | $79,310 |
| 55 | Samsic Airport America LLC | 4 | 3/5 | 0 | $80,000 |
| 56 | SG Americas Operational Services, LLC | 4 | 2/5 | 2 | $100,000 |
| 57 | Steven Spector, LLC | 4 | 2/5 | 0 | $66,000 |
| 58 | Baker Tilly US, LLP | 4 | 2/5 | 0 | $85,000 |
| 59 | Bestview International Company | 3 | 2/5 | 0 | $65,500 |
| 60 | Direct Access USA LLC | 3 | 2/5 | 2 | $61,152 |
| 61 | Electronic Interconnect Corporation | 3 | 2/5 | 0 | $54,974 |
| 62 | FH Queen Logistics Inc | 3 | 1/5 | 0 | $175,000 |
| 63 | Frank Cai CPA, P.C. | 3 | 2/5 | 0 | $64,709 |
| 64 | Jones Lang LaSalle Americas, Inc. | 3 | 3/5 | 0 | $100,000 |
| 65 | JPMorgan Chase & Co. | 3 | 3/5 | 1 | $141,500 |
| 66 | KORA FINANCIAL INC | 3 | 2/5 | 2 | $105,000 |
| 67 | Large & Associates, LTD | 3 | 2/5 | 0 | $92,160 |
| 68 | Macias Gini & O'Connell LLP | 3 | 2/5 | 0 | $111,000 |
| 69 | Northern Illinois University | 3 | 3/5 | 0 | $63,627 |
| 70 | Northwestern University | 3 | 2/5 | 0 | $82,500 |
| 71 | Orchard Stop LLC | 3 | 1/5 | 0 | $51,550 |
| 72 | Plante & Moran, PLLC | 3 | 3/5 | 1 | $88,500 |
| 73 | Prado & Renteria, CPAs Prof Corp | 3 | 3/5 | 1 | $61,152 |
| 74 | PwC US Consulting LLP | 3 | 3/5 | 1 | $154,000 |
| 75 | Quinn & Company Services Inc | 3 | 2/5 | 0 | $90,500 |
| 76 | RAJA FOODS LLC | 3 | 2/5 | 2 | $76,544 |
| 77 | Reliant Fund Services LLC | 3 | 3/5 | 1 | $110,000 |
| 78 | Sensiba LLP | 3 | 3/5 | 1 | $67,000 |
| 79 | Standish Management US, LLC | 3 | 2/5 | 2 | $95,000 |
| 80 | TBS Inc | 3 | 2/5 | 2 | $95,000 |
| 81 | The Northern Trust Company | 3 | 2/5 | 0 | $145,170 |
| 82 | The Thalerus Group, Inc | 3 | 2/5 | 2 | $76,544 |
| 83 | U.S. Bank National Association | 3 | 3/5 | 1 | $81,099 |
| 84 | United Airlines, Inc. | 3 | 3/5 | 1 | $109,965 |
| 85 | University of Illinois at Chicago | 3 | 3/5 | 0 | $68,841 |
| 86 | Wondfo USA Co., Ltd. | 3 | 2/5 | 1 | $62,000 |
| 87 | Zurich American Insurance Company | 3 | 2/5 | 0 | $129,000 |
| 88 | Practifi Inc | 3 | 3/5 | 0 | $134,000 |
| 89 | 1st Bank Card Services, Inc | 2 | 2/5 | 0 | $74,000 |
| 90 | 4Wealth Financial Group, LLC | 2 | 2/5 | 0 | $62,754 |
| 91 | A Plus Total Financial Solutions Inc. | 2 | 2/5 | 0 | $56,118 |
| 92 | ABBVIE US LLC | 2 | 2/5 | 1 | $125,800 |
| 93 | Accelerated Growth Advisors LLC | 2 | 1/5 | 0 | $70,237 |
| 94 | Accutax Inc | 2 | 1/5 | 0 | $90,000 |
| 95 | Advizora Accounting & Tax Inc. | 2 | 1/5 | 2 | $82,200 |
| 96 | AFABLE ACCOUNTING & COMPUTER SERVICES, LLC | 2 | 1/5 | 0 | $54,974 |
| 97 | AgeOptions, Inc. | 2 | 2/5 | 1 | $71,427 |
| 98 | Akuna Capital, LLC | 2 | 2/5 | 0 | $62,500 |
| 99 | ALICIA INTERNATIONAL, INC. | 2 | 1/5 | 0 | $73,299 |
| 100 | Aline International LLC | 2 | 2/5 | 0 | $52,886 |