Key Takeaways
- • Clark Nuber PS ranked No. 86 nationally in INSIDE Public Accounting's 2026 IPA Top 100, advancing two positions from its 2025 ranking of No. 88.
- • The Bellevue-based independent CPA firm has maintained consecutive appearance on IPA's Top 500 list for nine years, demonstrating sustained growth and competitive positioning among the nation's largest accounting firms.
- • IPA's 2026 rankings reveal structural divergence in the accounting profession: private equity-backed firms and traditional partnerships are growing at nearly equivalent organic rates, but differ significantly in reinvestment strategies, pricing models, partner compensation structures, and governance approaches.
- • Clark Nuber's CEO Tom Sulewski attributed the ranking to "the talent and commitment of our professionals," emphasizing the firm's ability to strengthen service delivery to its client base amid industry consolidation trends.
- • The accounting industry is converging toward standardized governance practices while employing diverse operational models, with global workforce expansion and varying business structures now defining competitive differentiation.
Summary
Clark Nuber PS, an independent CPA firm headquartered in Bellevue, Washington, has secured a position among the nation's top accounting firms by ranking No. 86 in INSIDE Public Accounting's 2026 IPA 500 rankings. This placement marks the firm's ninth consecutive year on the IPA Top 500 list and represents a two-position improvement from its 2025 ranking. The IPA 500 designation, published annually by INSIDE Public Accounting, identifies the 500 largest U.S. accounting firms by net revenue using data compiled through the IPA Practice Management Survey.
The advancement reflects Clark Nuber's sustained organic growth within a profession experiencing significant structural realignment. According to Chelsea Summers, Executive Director at IPA, the 2026 rankings reveal a bifurcated profession in which private equity-backed firms and traditional partnerships are expanding at nearly equivalent rates. However, these growth trajectories mask fundamental operational differences: the two models diverge substantially on reinvestment allocation, pricing strategies, partner compensation structures, and governance frameworks. Summers noted that these divergences occur against a backdrop of workforce globalization and the adoption of standardized governance practices across the profession, creating a dynamic where firms follow similar governance playbooks while executing fundamentally different business models.
Tom Sulewski, President and CEO of Clark Nuber, characterized the ranking as validation of the firm's organizational strength. "This ranking is a testament to the talent and commitment of our professionals, whose dedication continues to strengthen our firm and the service we provide to our clients," Sulewski stated. The firm's sustained inclusion among the IPA Top 100—achieved through organic growth rather than acquisition-led expansion—positions Clark Nuber as a significant player within the segment of independent, traditionally-structured accounting partnerships navigating industry consolidation pressures and competitive dynamics driven by alternative ownership models.
The advancement reflects Clark Nuber's sustained organic growth within a profession experiencing significant structural realignment. According to Chelsea Summers, Executive Director at IPA, the 2026 rankings reveal a bifurcated profession in which private equity-backed firms and traditional partnerships are expanding at nearly equivalent rates. However, these growth trajectories mask fundamental operational differences: the two models diverge substantially on reinvestment allocation, pricing strategies, partner compensation structures, and governance frameworks. Summers noted that these divergences occur against a backdrop of workforce globalization and the adoption of standardized governance practices across the profession, creating a dynamic where firms follow similar governance playbooks while executing fundamentally different business models.
Tom Sulewski, President and CEO of Clark Nuber, characterized the ranking as validation of the firm's organizational strength. "This ranking is a testament to the talent and commitment of our professionals, whose dedication continues to strengthen our firm and the service we provide to our clients," Sulewski stated. The firm's sustained inclusion among the IPA Top 100—achieved through organic growth rather than acquisition-led expansion—positions Clark Nuber as a significant player within the segment of independent, traditionally-structured accounting partnerships navigating industry consolidation pressures and competitive dynamics driven by alternative ownership models.
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