Partner Trends

Below are some highlights related to trends in partner workload, compensation and admission:

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  • Average charge hours per equity partner have drifted back down to 1,072 (from 1,086 last year).
  • Sixty-six percent of all participating firms have non-equity partners, up from 52% just five years ago.
  • Average equity partner compensation is 2.0 to 2.5 times that of non-equity partners.
  • The highest paid equity partner earns on average 9.7 times that of the lowest paid partner in $75+ million firms; that number drops to about 3.0 in $15 million firms, and to 1.5 in firms under $3 million.
  • Of all equity partners admitted last year, 41% were lateral hires coming from another firm.
  • One in four firms report they have at least one equity partner who is not a CPA.
  • Forty-six percent of all participating firms report they do NOT have any formal partner performance review processes.