With 67 partners and around 500 staff based in 9 offices around the UK, Horwath Clark Whitehill punches above its weight in many respects.

The firm, ranked 17th in our Top 50, has an excellent reputation in the not-for-profit sector and is looking to grow its corporate arm.

In recent years it has picked up a number of awards – including Pension Scheme Accountant of the Year, Charity Auditor of the Year and Auditor of the Year Outside the Big 4.

However it is decidedly middle-ranking in terms of fees per partner, and its single-digit growth in 2007 will have raised eyebrows as the firms above it pulled away with more impressive fee income increases.

It will be one of the many mid-tier firms seeking to carve a niche and a reputation for itself in the coming years in what is becoming a crowded market.

The firm is the UK member of Horwath International, which has more than 110 independent member firms operating from 400 offices around the world.