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Document and Entity Information - shares	3 Months Ended
Document and Entity Information - shares	Mar. 31, 2014	Apr. 30, 2014
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2014
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	Q1
Trading Symbol	CBZ
Entity Registrant Name	CBIZ, Inc.
Entity Central Index Key	0000944148
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		49,454,459

CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($) $ in Thousands	Mar. 31, 2014	Dec. 31, 2013
Current assets:
Cash and cash equivalents	$ 4,407	$ 771
Restricted cash	22,173	22,112
Accounts receivable, net	184,452	143,107
Deferred income taxes	6,775	4,640
Other current assets	14,790	14,364
Assets of discontinued operations	860	1,092
Current assets before funds held for clients	233,457	186,086
Funds held for clients	126,787	164,389
Total current assets	360,244	350,475
Property and equipment, net	19,532	19,167
Goodwill and other intangible assets, net	491,908	469,083
Assets of deferred compensation plan	54,958	51,953
Deferred income taxes		542
Other assets	5,789	6,238
Total assets	932,431	897,458
Current liabilities:
Accounts payable	34,697	37,529
Income taxes payable	12,161	25
Accrued personnel costs	22,514	38,568
Notes payable	754	1,602
Contingent purchase price liability-current	13,112	12,243
Other current liabilities	16,569	12,766
Liabilities of discontinued operations	250	370
Current liabilities before client fund obligations	100,057	103,103
Client fund obligations	126,752	164,311
Total current liabilities	226,809	267,414
Convertible notes, net	125,992	125,256
Bank debt	91,400	48,500
Income taxes payable	5,123	6,154
Deferred income taxes	872
Deferred compensation plan obligations	54,958	51,953
Contingent purchase price liability-non-current	19,841	12,953
Other non-current liabilities	10,420	10,782
Total liabilities	535,415	523,012
STOCKHOLDERS' EQUITY
Common stock	1,160	1,149
Additional paid-in capital	589,713	580,576
Retained earnings	208,282	190,994
Treasury stock	(401,423)	(397,548)
Accumulated other comprehensive loss	(716)	(725)
Total stockholders' equity	397,016	374,446
Total liabilities and stockholders' equity	$ 932,431	$ 897,458

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Statement Of Income And Comprehensive Income [Abstract]
Revenue	$ 208,908	$ 201,189
Operating expenses	166,187	159,389
Gross margin	42,721	41,800
Corporate general and administrative expenses	10,259	9,984
Operating income	32,462	31,816
Other income (expense):
Interest expense	(3,433)	(4,056)
Gain on sale of operations, net	8	18
Other income, net	1,975	1,728
Total other expense, net	(1,450)	(2,310)
Income from continuing operations before income tax expense	31,012	29,506
Income tax expense	13,030	12,385
Income from continuing operations after income tax expense	17,982	17,121
(Loss) income from operations of discontinued operations, net of tax	(219)	1,159
(Loss) gain on disposal of discontinued operations, net of tax	(474)	23
Net income	$ 17,289	$ 18,303
Basic:
Continuing operations	$ 0.37	$ 0.35
Discontinued operations	(0.01)	0.02
Net income	0.36	0.37
Diluted:
Continuing operations	0.34	0.34
Discontinued operations	(0.01)	0.02
Net income	$ 0.33	$ 0.37
Basic weighted average shares outstanding	48,182	49,417
Diluted weighted average shares outstanding	52,618	49,836
Comprehensive Income:
Net income	$ 17,289	$ 18,303
Other comprehensive income, net of tax	9	92
Comprehensive income	$ 17,298	$ 18,395

CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Cash flows from operating activities:
Net income	$ 17,289	$ 18,303
Adjustments to reconcile net income to net cash used in operating activities:
Loss (gain) from discontinued operations activities, net of tax	693	(1,182)
Gain on sale of operations, net	(8)	(18)
Amortization of discount on notes and deferred financing costs	1,168	1,116
Bad debt expense, net of recoveries	1,248	1,135
Depreciation and amortization expense	4,848	4,625
Adjustment to contingent earnout liability	(940)	919
Deferred income taxes	(2,319)	(2,300)
Employee stock awards	1,390	1,436
Excess tax benefits from share based payment arrangements	(82)
Changes in assets and liabilities, net of acquisitions and divestitures:
Restricted cash	(61)	(3,635)
Accounts receivable, net	(40,138)	(39,429)
Other assets	(1,123)	3,823
Accounts payable	(2,838)	(1,224)
Income taxes payable/refundable	12,775	12,196
Accrued personnel costs and other liabilities	(12,987)	(9,473)
Net cash used in continuing operations	(21,085)	(13,708)
Operating cash (used in) provided by discontinued operations	(106)	1,580
Net cash used in operating activities	(21,191)	(12,128)
Cash flows from investing activities:
Business acquisitions and contingent consideration, net of cash acquired	(15,159)
Purchases of client fund investments	(7,900)	(975)
Proceeds from the sales and maturities of client fund investments	4,150	3,345
(Payments on) proceeds from sales of divested and discontinued operations	(466)	73
Net decrease in funds held for clients	41,309	8,152
Additions to property and equipment, net	(1,617)	(1,560)
Other	414	44
Net cash provided by continuing operations	20,731	9,079
Investing cash used in discontinued operations		(184)
Net cash provided by investing activities	20,731	8,895
Cash flows from financing activities:
Proceeds from bank debt	129,600	132,400
Payment of bank debt	(86,700)	(118,300)
Net decrease in client fund obligations	(37,560)	(10,522)
Payment of acquired debt	(1,169)
Payment of contingent and non-contingent consideration for acquisitions	(2,249)	(1,040)
Payment for acquisition of treasury stock	(3,875)
Proceeds from exercise of stock options	5,967
Excess tax benefit from exercise of stock awards	82
Net cash provided by financing activities	4,096	2,538
Net increase (decrease) in cash and cash equivalents	3,636	(695)
Cash and cash equivalents at beginning of year	771	899
Cash and cash equivalents at end of period	$ 4,407	$ 204

Summary of Significant Accounting Policies

3 Months Ended

Mar. 31, 2014

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

1.	Summary of Significant Accounting Policies

The accompanying unaudited consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) for interim financial information and with the instructions to Form 10-Q and Rule 10-01 of Regulation S-X of the U.S. Securities and Exchange Commission (“SEC”). Accordingly, they do not include all of the information and notes required by GAAP for annual financial statements.

In the opinion of management, the accompanying unaudited consolidated financial statements include all adjustments considered necessary to present fairly the financial position of CBIZ, Inc. and its consolidated subsidiaries (“CBIZ” or the “Company”) as of March 31, 2014 and December 31, 2013, and the consolidated results of their operations and cash flows for the three months ended March 31, 2014 and 2013. Due to seasonality, potential changes in economic conditions, interest rate fluctuations and other factors, the results of operations for such interim periods are not necessarily indicative of the results for the full year. For further information, refer to the consolidated financial statements and notes thereto included in CBIZ’s Annual Report on Form 10-K for the year ended December 31, 2013.

Principles of Consolidation

The accompanying consolidated financial statements reflect the operations of CBIZ, Inc. and all of its wholly-owned subsidiaries. All intercompany accounts and transactions have been eliminated in consolidation. The accompanying consolidated financial statements do not reflect the operations or accounts of variable interest entities as the impact is not material to the financial condition, results of operations or cash flows of CBIZ. See CBIZ’s Annual Report on Form 10-K for the year ended December 31, 2013 for further discussion.

Use of Estimates

The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect: the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities, and the reported amounts of revenue and expenses. Management’s estimates and assumptions include, but are not limited to, estimates of collectability of accounts receivable and unbilled revenue, the realizability of goodwill and other intangible assets, the fair value of certain assets, the valuation of stock options in determining compensation expense, estimates of accrued liabilities (such as incentive compensation, self-funded health insurance accruals, legal reserves, income tax uncertainties, contingent purchase price obligations, and consolidation and integration reserves), the provision for income taxes, the realizability of deferred tax assets, and other factors. Management’s estimates and assumptions are derived from and are continually evaluated based upon available information, judgment and experience. Actual results could differ from those estimates.

Revenue Recognition and Valuation of Unbilled Revenues

Revenue is recognized only when all of the following are present: persuasive evidence of an arrangement exists, delivery has occurred or services have been rendered, the fee to the client is fixed or determinable, and collectability is reasonably assured. CBIZ offers a vast array of products and business services to its clients. Those services are delivered through three practice groups. A description of revenue recognition policies is included in the Annual Report on Form 10-K for the year ended December 31, 2013.

New Accounting Pronouncements

In July 2013, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2013-11 (“ASU 2013-11”) “Income Taxes (Topic 740): Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists”. ASU 2013-11 states that an unrecognized tax benefit, or a portion of an unrecognized tax benefit, should be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss (“NOL”) carryforward, a similar tax loss, or a tax credit carryforward. The exception to this treatment is as follows: to the extent an NOL carryforward, a similar tax loss, or a tax credit carryforward is not available at the reporting date or if the entity is not required to use and does not intend to use the deferred tax asset, then the unrecognized tax benefit should be presented in the financial statements as a liability and should not be combined with deferred tax assets. ASU 2013-11 does not require any additional recurring disclosures. Effective January 1, 2014, CBIZ adopted ASU 2013-11 and as a result reclassified approximately $1.2 million of unrecognized tax benefits to reduce the company’s deferred tax assets. There was no impact to the consolidated statements of comprehensive income as a result of the adoption of ASU 2013-11.

In April 2014, the FASB issued ASU No. 2014-08 (“ASU 2014-08”), “Presentation of Financial Statements (Topic 205) and Property, Plant and Equipment (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals of an Entity.” The amendments in ASU 2014-08 change the requirements for reporting discontinued operations. A discontinued operation may include a component of an entity or a group of components of an entity, or a business or nonprofit activity. A disposal of a component of an entity or a group of components of an entity is required to be reported in discontinued operations if the disposal represents a strategic shift that has (or will have) a major effect on an entity’s operations and financial results. The update is effective for all disposals (or classifications as held for sale) of components of an entity that occur within annual periods beginning on or after December 15, 2014.

Accounts Receivable, Net

3 Months Ended

Mar. 31, 2014

Receivables [Abstract]

Accounts Receivable, Net

2.	Accounts Receivable, Net

Accounts receivable balances at March 31, 2014 and December 31, 2013 were as follows (in thousands):


	March 31, 2014			December 31, 2013
Trade accounts receivable	$	118,151		$	109,739
Unbilled revenue		77,505			43,546

Total accounts receivable		195,656			153,285
Allowance for doubtful accounts		(11,204	)		(10,178	)

Accounts receivable, net	$	184,452		$	143,107

- Definition

The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

+ References + Details

Goodwill and Other Intangible Assets, Net

3 Months Ended

Mar. 31, 2014

Goodwill And Intangible Assets Disclosure [Abstract]

Goodwill and Other Intangible Assets, Net

3.	Goodwill and Other Intangible Assets, Net

The components of goodwill and other intangible assets, net at March 31, 2014 and December 31, 2013 were as follows (in thousands):


	March 31, 2014			December 31, 2013
Goodwill	$	405,308		$	384,697
Intangible assets:
Client lists		138,147			132,637
Other intangible assets		8,250			7,956

Total intangible assets		146,397			140,593

Total goodwill and intangibles assets		551,705			525,290
Accumulated amortization:
Client lists		(54,306	)		(51,016	)
Other intangible assets		(5,491	)		(5,191	)

Total accumulated amortization		(59,797	)		(56,207	)

Goodwill and other intangible assets, net	$	491,908		$	469,083

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References + Details

Depreciation and Amortization

3 Months Ended

Mar. 31, 2014

Text Block [Abstract]

Depreciation and Amortization

4.	Depreciation and Amortization

Depreciation and amortization expense for property and equipment and intangible assets for the three months ended March 31, 2014 and 2013 was as follows (in thousands):


	Three Months Ended March 31,
	2014		2013
Operating expenses	$	4,732	$	4,551
Corporate general and administrative expenses		116		74

Total depreciation and amortization expense	$	4,848	$	4,625

Borrowing Arrangements

3 Months Ended

Mar. 31, 2014

Debt Disclosure [Abstract]

Borrowing Arrangements

5.	Borrowing Arrangements

CBIZ had two primary debt arrangements at March 31, 2014 that provided the Company with the capital necessary to meet its working capital needs as well as the flexibility to continue with its strategic initiatives, including business acquisitions and share repurchases: the 2010 Convertible Senior Subordinated Notes (“2010 Notes”) totaling $130 million and a $275 million unsecured credit facility. In addition to the discussion below, refer to the Annual Report on Form 10-K for the year ended December 31, 2013 for additional details of CBIZ’s borrowing arrangements.

2010 Convertible Senior Subordinated Notes

On September 27, 2010, CBIZ sold and issued $130.0 million of 2010 Notes to qualified institutional buyers. The 2010 Notes are direct, unsecured, senior subordinated obligations of CBIZ. The 2010 Notes bear interest at a rate of 4.875% per annum, payable in cash semi-annually in arrears on April 1 and October 1. The 2010 Notes mature on October 1, 2015 unless earlier redeemed, repurchased or converted. The holders of the 2010 Notes may convert their 2010 Notes beginning July 31, 2015, or earlier if the market price per share of CBIZ common stock exceeds 135% of the conversion price for at least 20 days during the period of 30 consecutive trading days ending on the final trading day of the preceding quarter.

CBIZ separately accounts for the debt and equity components of the 2010 Notes. The carrying amount of the debt and equity components at March 31, 2014 and December 31, 2013 were as follows (in thousands):


	March 31,			December 31,
	2014			2013
Principal amount of notes	$	130,000		$	130,000
Unamortized discount		(4,758	)		(5,494	)

Net carrying amount	$	125,242		$	124,506

Additional paid-in-capital, net of tax	$	8,555		$	8,555

The discount is being amortized at an annual effective rate of 7.5% over the term of the 2010 Notes, which is five years from the date of issuance. At March 31, 2014, the unamortized discount had a remaining amortization period of approximately 18 months.

2006 Convertible Senior Subordinated Notes

At March 31, 2014, CBIZ still had $750,000 outstanding of its 3.125% Convertible Senior Subordinated Notes that were issued in 2006 (“2006 Notes”). These 2006 Notes are direct, unsecured, senior subordinated obligations of CBIZ. The 2006 Notes bear interest at a rate of 3.125% per annum, payable in cash semi-annually in arrears on each June 1 and December 1. The 2006 Notes mature on June 1, 2026 unless earlier redeemed, repurchased or converted.

During the three months ended March 31, 2014 and 2013, CBIZ recognized interest expense on the 2010 Notes and 2006 Notes as follows (in thousands):


	Three Months Ended
	March 31,
	2014		2013
Contractual coupon interest	$	1,590	$	1,590
Amortization of discount		736		684
Amortization of deferred financing costs		180		180

Total interest expense	$	2,506	$	2,454

Bank Debt

CBIZ maintains a $275 million unsecured credit facility (“credit facility”) with Bank of America as agent for a group of seven participating banks. The balance outstanding under the credit facility was $91.4 million and $48.5 million at March 31, 2014 and December 31, 2013, respectively. Rates for the three months ended March 31, 2014 and 2013 were as follows:


	Three Months Ended
	March 31,
	2014	2013
Weighted average rates	2.69%	2.97%

Range of effective rates	1.87% - 3.41%	2.67% - 3.91%

CBIZ had approximately $62.1 million of available funds under the credit facility at March 31, 2014 net of outstanding letters of credit and performance guarantees of $4.4 million. The credit facility provides CBIZ operating flexibility and funding to support seasonal working capital needs and other strategic initiatives such as acquisitions and share repurchases. The maturity date of the credit facility is June 2015. CBIZ is in compliance with its debt covenants at March 31, 2014.

Commitments and Contingencies

3 Months Ended

Mar. 31, 2014

Commitments And Contingencies Disclosure [Abstract]

Commitments and Contingencies

6.	Commitments and Contingencies

Letters of Credit and Guarantees

CBIZ provides letters of credit to landlords (lessors) of its leased premises in lieu of cash security deposits which totaled $2.5 million at March 31, 2014 and December 31, 2013. In addition, CBIZ provides license bonds to various state agencies to meet certain licensing requirements. The amount of license bonds outstanding at March 31, 2014 and December 31, 2013 was $2.3 million and $2.4 million, respectively.

CBIZ acted as guarantor on various letters of credit for a CPA firm with which it has an affiliation, which totaled $1.9 million at March 31, 2014 and December 31, 2013. CBIZ has recognized a liability for the fair value of the obligations undertaken in issuing these guarantees, which is recorded as other current liabilities in the accompanying consolidated balance sheets. Management does not expect any material changes to result from these instruments as performance under the guarantees is not expected to be required.

Legal Proceedings

In 2010, CBIZ, Inc. and its subsidiary, CBIZ MHM, LLC (fka CBIZ Accounting, Tax & Advisory Services, LLC) (the “CBIZ Parties”), were named as defendants in lawsuits filed in the U.S. District Court for the District of Arizona and the Superior Court for Maricopa County, Arizona. The federal court case is captioned Robert Facciola, et al v. Greenberg Traurig LLP, et al, and the state court cases are captioned Victims Recovery, LLC v. Greenberg Traurig LLP, et al, Roger Ashkenazi, et al v. Greenberg Traurig LLP, et al, Mary Marsh, et al v. Greenberg Traurig LLP, et al; and ML Liquidating Trust v. Mayer Hoffman McCann PC, et al. Prior to these suits CBIZ MHM, LLC was named as a defendant in Jeffery C. Stone v. Greenberg Traurig LLP, et al. The Stone case was subsequently voluntarily dismissed by the plaintiff.

These lawsuits arose out of the bankruptcy of Mortgages Ltd., a mortgage lender to developers in the Phoenix, Arizona area. Various other professional firms not related to the Company were also named defendants in these lawsuits.

Mortgages Ltd. had been audited by Mayer Hoffman McCann PC (“Mayer Hoffman”), a CPA firm that has an administrative services agreement with CBIZ. The lawsuits assert claims against Mayer Hoffman for, among others things, violations of the Arizona Securities Act, common law fraud, and negligent misrepresentation, and seek to hold the CBIZ Parties vicariously liable for Mayer Hoffman’s conduct as either a statutory control person under the Arizona Securities Act or a joint venturer under Arizona common law. CBIZ is not a CPA firm, does not provide audits, and did not audit any of the entities at issue in these lawsuits, nor is CBIZ a control person of, or a joint venture with, Mayer Hoffman.

In June 2011, the Facciola court, in which the plaintiffs were seeking to certify a class of all Mortgages Ltd. investors, granted the motions to dismiss filed by the CBIZ Parties and Mayer Hoffman. After that dismissal order, the plaintiffs moved the court to amend their complaint in an attempt to state a claim against the CBIZ Parties and Mayer Hoffman. In November 2011, the Facciola court denied the plaintiffs’ request to amend the complaint as to the CBIZ Parties and Mayer Hoffman. In June 2012, the remaining defendants in the Facciola case reached a class action settlement, which the court approved in October 2012. Eighteen class members, however, opted out of the settlement before it was finalized and, in September 2012, filed a new case against all of the defendants in the Facciola case, including the CBIZ Parties (Rader et al v. Greenberg Traurig, LLC, et al). In December 2012, the Facciola plaintiffs filed an appeal to the U.S. Court of Appeals for the Ninth Circuit of the dismissal of their case against the CBIZ Parties and Mayer Hoffman. That appeal is currently pending.

The plaintiffs, except for the ML Liquidating Trust, are all alleged to have directly or indirectly invested in real estate mortgages through Mortgages Ltd. The Victims Recovery, Ashkenazi and Marsh plaintiffs seek monetary damages equivalent to their alleged losses on those investments. The ML Liquidating Trust asserts errors and omissions and breach of contract claims and is seeking monetary damages. The Ashkenazi complaint alleges damages of approximately $92 million; the Victims Recovery complaint alleges damages of approximately $53 million; the Marsh, Facciola, Rader, and ML Liquidating Trust complaints allege damages in excess of approximately $200 million. The plaintiffs in these suits also seek pre- and post-judgment interest, punitive damages and attorneys’ fees.

The CBIZ Parties filed motions to dismiss in all remaining cases. On March 11, 2013, the court issued a ruling dismissing the securities fraud and aiding and abetting securities fraud claims against the CBIZ Parties and Mayer Hoffman in the Marsh, Victims Recovery and Ashkenazi lawsuits, and also dismissed certain other claims in the Ashkenazi and Victims Recovery cases.

On April 12, 2013, the court denied the CBIZ Parties’ motion to dismiss the remaining claims in the Ashkenazi lawsuit. On May 7, 2013, the court in the ML Liquidating Trust lawsuit issued a ruling dismissing claims for deepening insolvency damages, negligence and breach of contract and holding that any claims related to the 2004 and 2005 Mayer Hoffman audits were barred by the statute of limitations. The court denied the motion as to the negligent misrepresentation claim. On June 14, 2013, the court dismissed the RICO, fraud and consumer fraud claims in the Marsh lawsuit, and denied the CBIZ Parties’ motion as to the negligent misrepresentation and aiding and abetting breaches of fiduciary duty claims.

The CBIZ Parties and Mayer Hoffman, without admitting any liability, have reached settlements in the Victims Recovery, Ashkenazi and Rader lawsuits. In addition, the CBIZ Parties and Mayer Hoffman, without admitting any liability, reached a settlement with a single plaintiff from the Marsh lawsuit. The CBIZ Parties did not pay any monetary amounts as part of these settlements. The Victims Recovery complaint had alleged damages of approximately $53 million, the Ashkenazi complaint had alleged damages of approximately $92 million and the Rader complaint alleged damages in excess of $15 million. Discovery is proceeding in the remaining matters (except Facciola, which is on appeal) and no trial dates have been set.

The CBIZ Parties deny all allegations of wrongdoing made against them in these actions and are vigorously defending the remaining proceedings. In particular, the CBIZ Parties are not control persons under the Arizona Securities Act of, or in a joint venture with, Mayer Hoffman. The CBIZ Parties do not have, in any respects, the legal right to control Mayer Hoffman’s audits or any say in how the audits are conducted. The Company has been advised by Mayer Hoffman that it denies all allegations of wrongdoing made against it and that it intends to continue vigorously defending the matters.

In January 2012, the CBIZ Parties were added as defendants to a lawsuit filed in the Superior Court of California for Orange County (Signature Financial Group, Inc., et al, (“Signature”) v. Mayer Hoffman McCann, P.C., et al). This lawsuit arises out of a review of the financial statements of Medical Capital Holdings, Inc. (“Medical Capital”) by Mayer Hoffman. In June 2009, Medical Capital was sued by the SEC and a receiver was appointed to liquidate Medical Capital. The plaintiffs in the Signature lawsuit are financial advisors that sold Medical Capital investments to their clients. Those plaintiffs were sued by their clients for losses related to Medical Capital and now seek to recover damages from the CBIZ Parties and Mayer Hoffman of approximately $87 million for the losses and expenses they incurred in litigation with their respective clients and for lost profits. The Signature lawsuit seeks to impose auditor-type liabilities upon the CBIZ Parties for attest services they did not conduct. Specific claims asserted and relief requested included fraud, intentional misrepresentation and concealment; negligent misrepresentation; equitable indemnity; declaratory relief and respondeat superior.

In November 2013, the Court granted the CBIZ Parties motion for summary judgment and the CBIZ Parties were dismissed from the lawsuit. The Company has been advised by Mayer Hoffman that it denies all allegations of wrongdoing made against it and that it intends to continue vigorously defending the matter.

The Company cannot predict the outcome of the above matters or estimate the possible loss or range of loss, if any. Although the proceedings are subject to uncertainties inherent in the litigation process and the ultimate disposition of these proceedings is not presently determinable, management believes that the allegations are without merit and that the ultimate resolution of these matters will not have a material adverse effect on the consolidated financial condition, results of operations or cash flows of the Company.

In addition to those items disclosed above, the Company is, from time to time, subject to claims and suits arising in the ordinary course of business. Although the ultimate disposition of such proceedings is not presently determinable, management does not believe that the ultimate resolution of these matters will have a material adverse effect on the consolidated financial condition, results of operations or cash flows of the Company.

Financial Instruments

3 Months Ended

Mar. 31, 2014

Investments All Other Investments [Abstract]

Financial Instruments

7.	Financial Instruments

Bonds

In connection with CBIZ’s payroll business and the collection of client funds, CBIZ invests a portion of these funds in corporate and municipal bonds. CBIZ held corporate and municipal bonds with par values totaling $32.7 million and $29.0 million at March 31, 2014 and December 31, 2013, respectively. All bonds are investment grade and are classified as available-for-sale. These bonds have maturity dates or callable dates ranging from May 2014 through November 2019, and are included in “Funds held for clients” on the consolidated balance sheets based on the intent and ability of the Company to sell these investments at any time under favorable conditions. The following table summarizes CBIZ’s bond activity for the three months ended March 31, 2014 and the twelve months ended December 31, 2013 (in thousands):


	Three Months Ended March 31, 2014			Twelve Months Ended December 31, 2013
Fair value at beginning of period	$	30,011		$	29,776
Purchases		7,900			5,650
Sales		—			(845	)
Maturities and calls		(4,150	)		(4,050	)
Increase (decrease) in bond premium		840			(270	)
Fair market value adjustment		(35	)		(250	)

Fair value at end of period	$	34,566		$	30,011

Interest Rate Swaps

CBIZ uses interest rate swaps to manage interest rate risk exposure primarily through converting portions of floating rate debt under the credit facility to a fixed rate basis. These agreements involve the receipt or payment of floating rate amounts in exchange for fixed rate interest payments over the life of the agreements without an exchange of the underlying principal amounts. CBIZ does not enter into derivative instruments for trading or speculative purposes. See the Annual Report on Form 10-K for the year ended December 31, 2013 for further discussion on CBIZ’s interest rate swaps.

At March 31, 2014 and December 31, 2013, the interest rate swap was classified as a liability. The following table summarizes CBIZ’s outstanding interest rate swap and its classification on the consolidated balance sheets at March 31, 2014 and December 31, 2013 (in thousands).


	March 31, 2014
	Notional		Fair			Balance Sheet
	Amount		Value(2)			Location
Interest rate swap(1)	$	40,000	$	(363	)	Other current and non-current liabilities


	December 31, 2013
	Notional		Fair			Balance Sheet
	Amount		Value(2)			Location
Interest rate swap(1)	$	40,000	$	(452	)	Other current and non-current liabilities

(1)

Represents interest rate swap with a notional value of $40.0 million, of which $15.0 million will expire in June 2014 and the remaining $25.0 million will expire in June 2015. Under the terms of the interest rate swap, CBIZ pays interest at a fixed rate of 1.41% plus applicable margin as stated in the agreement, and receives interest that varies with the three-month LIBOR.

(2)	See additional disclosures regarding fair value measurements in Note 8.

The following table summarizes the effects of the interest rate swap on CBIZ’s consolidated statements of comprehensive income for the three months ended March 31, 2014 and 2013 (in thousands).


	Gain Recognized in AOCL, net of tax				Loss Reclassified from AOCL into Interest Expense
	Three Months Ended				Three Months Ended
	March 31,				March 31,
	2014		2013		2014		2013
Interest rate swap	$	56	$	65	$	117	$	111

Fair Value Measurements

3 Months Ended

Mar. 31, 2014

Fair Value Disclosures [Abstract]

Fair Value Measurements

8.	Fair Value Measurements

The valuation hierarchy under GAAP categorizes assets and liabilities measured at fair value into one of three different levels depending on the observability of the inputs employed in the measurement. The three levels are defined as follows:

•

Level 1 – inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets.

•

Level 2 – inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument.

•

Level 3 – inputs to the valuation methodology are unobservable and are significant to the fair value measurement.

A financial instrument’s categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment and considers factors specific to the asset or liability.

The following table summarizes CBIZ’s assets and liabilities at March 31, 2014 and December 31, 2013 that are measured at fair value on a recurring basis subsequent to initial recognition, and indicates the fair value hierarchy of the valuation techniques utilized by the Company to determine such fair value (in thousands):


	Level	March 31, 2014			December 31, 2013
Deferred compensation plan assets	1	$	54,958		$	51,953
Corporate and municipal bonds	1	$	34,566		$	30,011
Interest rate swaps	2	$	(363	)	$	(452	)
Contingent purchase price liabilities	3	$	(32,953	)	$	(25,196	)

During the three months ended March 31, 2014, there were no transfers between the valuation hierarchy Levels 1, 2 or 3. The following table summarizes the change in fair values of the Company’s contingent purchase price liabilities identified as Level 3 for the three months ended March 31, 2014 and 2013 (pre-tax basis) (in thousands):


	Three Months Ended
	March 31,
	2014			2013
Beginning balance – January 1	$	(25,196	)	$	(30,012	)
Additions from business acquisitions		(10,191	)		—
Payment of contingent purchase price liabilities		1,494			980
Change in fair value of contingencies		959			(887	)
Change in net present value of contingencies		(19	)		(32	)

Ending balance – March 31	$	(32,953	)	$	(29,951	)

Contingent Purchase Price Liabilities—Contingent purchase price liabilities arise from business acquisitions and are classified as Level 3 due to the utilization of a probability weighted discounted cash flow approach to determine the fair value of the contingency. A contingent liability is established for each acquisition that has a contingent purchase price component and normally extends over a term of three to six years. The significant unobservable input used in the fair value measurement of the contingent purchase price liabilities is the future performance of the acquired business. The future performance of the acquired business directly impacts the contingent purchase price that is paid to the seller, thus performance that exceeds target could result in a higher payout, and a performance under target could result in lower payout. Changes in the expected amount of potential payouts are recorded as adjustments to the initial contingent purchase price liability, with the same amount being recorded in the consolidated statements of comprehensive income. These liabilities are reviewed quarterly and adjusted if necessary. See Note 12 for further discussion of contingent purchase price liabilities.

The following table presents financial instruments that are not carried at fair value but which require fair value disclosure as of March 31, 2014 and December 31, 2013 (in thousands):


	March 31, 2014				December 31, 2013
	Carrying Value		Fair Value		Carrying Value		Fair Value
2006 Convertible Notes	$	750	$	750	$	750	$	750
2010 Convertible Notes	$	125,242	$	174,031	$	124,506	$	173,779

The fair value of CBIZ’s 2006 Notes and 2010 Notes was determined based upon their most recent quoted market price and as such, is considered to be a Level 1 fair value measurement. The 2006 Notes and 2010 Notes are carried at face value less any unamortized debt discount. See Note 5 for further discussion of CBIZ’s debt instruments.

In addition, the carrying amounts of CBIZ’s cash and cash equivalents, accounts receivable and accounts payable approximate fair value because of the short maturity of these instruments, and the carrying value of bank debt approximates fair value as the interest rate on the bank debt is variable and approximates current market rates. As a result, the fair value measurement of CBIZ’s bank debt is considered to be Level 2.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Other Comprehensive Income

3 Months Ended

Mar. 31, 2014

Equity [Abstract]

Other Comprehensive Income

9.	Other Comprehensive Income

The following table is a summary of other comprehensive income and discloses the tax impact of each component of other comprehensive income for the three months ended March 31, 2014 and 2013 (in thousands):


	Three Months Ended March 31,
	2014			2013
Net unrealized (loss) gain on available-for-sale securities, net of income tax (benefit) expense of ($11) and $26, respectively	$	(33	)	$	41
Net unrealized gain on interest rate swaps, net of income tax expense of $33 and $39, respectively		56			65
Foreign currency translation		(14	)		(14	)

Total other comprehensive income	$	9		$	92

Accumulated other comprehensive loss, net of tax, was approximately $0.7 million at March 31, 2014 and December 31, 2013. Accumulated other comprehensive loss consisted of adjustments, net of tax, to unrealized gains and losses on available-for-sale securities and interest rate swaps, and foreign currency translation.

- Definition

The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income.

+ References

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+ Details

Employer Share Plans

3 Months Ended

Mar. 31, 2014

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Employer Share Plans

10.

Employer Share Plans

CBIZ has granted various stock-based awards under its 2002 Amended and Restated CBIZ, Inc. Stock Incentive Plan, which is described in further detail in CBIZ’s Annual Report on Form 10-K for the year ended December 31, 2013. The terms and vesting schedules for stock-based awards vary by type and date of grant. Compensation expense for stock-based awards recognized during the three months ended March 31, 2014 and 2013 was as follows (in thousands):


	Three Months Ended March 31,
	2014		2013
Stock options	$	649	$	719
Restricted stock awards		741		717

Total stock-based compensation expense	$	1,390	$	1,436

Stock award activity during the three months ended March 31, 2014 was as follows (in thousands, except per share data):


	Stock Options					Restricted Stock Awards
	Number of Options			Weighted Average Exercise Price Per Share		Number of Shares			Weighted Average Grant- Date Fair Value (1)
Outstanding at beginning of year		6,035		$	6.88		1,083		$	6.48
Granted		—			—		84		$	8.86
Exercised or released		(757	)	$	7.88		(77	)	$	6.32
Expired or canceled		(13	)	$	6.81		—			—

Outstanding at March 31, 2014		5,265		$	6.74		1,090		$	6.67

Exercisable at March 31, 2014		1,936		$	7.12

(1)	Represents weighted average market value of the shares; awards are granted at no cost to the recipients.

Earnings Per Share

3 Months Ended

Mar. 31, 2014

Earnings Per Share [Abstract]

Earnings Per Share

11.

Earnings Per Share

The following table sets forth the computation of basic and diluted earnings per share for continuing operations for the three months ended March 31, 2014 and 2013 (in thousands, except per share data).


	Three Months Ended March 31,
	2014		2013
Numerator:
Income from continuing operations after income tax expense	$	17,982	$	17,121

Denominator:
Basic
Weighted average common shares outstanding		48,182		49,417

Diluted
Stock options (1)		865		25
Restricted stock awards (1)		414		342
Contingent shares (2)		100		52
Convertible senior subordinated notes (3)		3,057		—

Diluted weighted average common shares outstanding		52,618		49,836

Basic earnings per share from continuing operations	$	0.37	$	0.35

Diluted earnings per share from continuing operations	$	0.34	$	0.34

(1)

A total of 0.3 million and 7.4 million stock-based awards were excluded from the calculation of diluted earnings per share for the three months ended March 31, 2014 and 2013, respectively, as their effect would be anti-dilutive.

(2)

Contingent shares represent additional shares to be issued for purchase price earned by former owners of businesses acquired by CBIZ once future conditions have been met.

(3)

The dilutive impact of potential shares to be issued related to the 2010 Notes based on the average share price for the first quarter of 2014, which exceeded the conversion price of $7.41.

Acquisitions

3 Months Ended

Mar. 31, 2014

Business Combinations [Abstract]

Acquisitions

12.

Acquisitions

During the first quarter of 2014, CBIZ acquired substantially all of the assets of three businesses. Centric Insurance Agency (“Centric”), located in New Providence, New Jersey, is an insurance broker providing property and casualty insurance, with a specialty in education and public schools. Clearview National Partners, LLC (“Clearview”), located in Waltham, Massachusetts, is a specialized employee benefits broker focused on providing employee benefit solutions to clients with more than 100 employees. Lewis Birch & Richardo, LLC (“LBR”), located in Tampa Bay, Florida, is a professional tax, accounting and consulting service provider with significant experience and expertise in matrimonial and family law litigation support, not-for-profit entities and healthcare provider services. The operating results of Centric and Clearview are reported in the Employee Services practice group and the operating results of LBR are reported in the Financial Services practice group. Aggregate consideration for these acquisitions consisted of approximately $16.5 million in cash, $1.9 million in CBIZ common stock, and $10.2 million in contingent consideration.

The aggregate purchase price for these acquisitions was allocated as follows (in thousands):


Recognized amounts of identifiable assets acquired and liabilities assumed:
Cash	$	131
Accounts receivable, net		1,555
Work in process, net		900
Other assets		110
Identifiable intangible assets		5,803
Current liabilities		(485	)

Total identifiable net assets	$	8,014
Goodwill		20,610

Aggregate purchase price	$	28,624

Under the terms of the acquisition agreement, a portion of the purchase price is contingent on future performance of the business acquired. The maximum potential undiscounted amount of all future payments that CBIZ could be required to make under the contingent arrangements is $10.9 million. CBIZ is required to record the fair value of this obligation at the acquisition date. CBIZ determined, utilizing a probability weighted income approach, that the fair value of the contingent consideration arrangement was $10.2 million, which was recorded in the consolidated balance sheet at March 31, 2014. The goodwill of $20.6 million arising from the acquisition in the current year consists largely of expected future earnings and cash flow from the existing management team, as well as the synergies created by the integration of the new business within the CBIZ organization, including cross-selling opportunities expected with the Company’s Employee Services and Financial Services practice groups, to help strengthen the Company’s existing service offerings and expand market position. Goodwill recognized is deductible for income tax purposes.

In addition, CBIZ paid $1.5 million in cash during the first quarter of 2014 as contingent earnouts for previous acquisitions. During the first quarter of 2014, CBIZ also reduced the fair value of the contingent purchase price liability related to CBIZ’s prior acquisitions by $1.0 million due to lower than originally projected future results of the acquired businesses. This reduction of $1.0 million is included in “Other income, net” in the consolidated statements of comprehensive income.

During the first quarter of 2013, CBIZ did not acquire any businesses or client lists. CBIZ paid $0.9 million in cash and issued approximately 99,000 shares of common stock during the first quarter of 2013 as contingent earnouts for previous acquisitions. In addition, during the first quarter of 2013, CBIZ increased the fair value of the contingent purchase price liability related to CBIZ’s prior acquisitions by $0.9 million due to higher than originally projected future results of the acquired businesses. This increase is included in “Other income, net” in the consolidated statements of comprehensive income. See Note 8 for further discussion of contingent purchase price liabilities.

The operating results of these businesses were included in the accompanying consolidated financial statements since the dates of acquisition. Client lists and non-compete agreements were recorded at fair value at the time of acquisition. The excess of purchase price over the fair value of net assets acquired (including client lists and non-compete agreements) was allocated to goodwill.

Additions to goodwill, client lists and other intangible assets resulting from acquisitions and contingent consideration earned on prior period acquisitions during the three months ended March 31, 2014 and 2013 were as follows (in thousands):


	Three Months Ended March 31,
	2014		2013
Goodwill	$	20,610	$	217
Client lists	$	5,510	$	—
Other intangible assets	$	293	$	—

- Definition

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

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+ Details

Discontinued Operations and Divestitures

3 Months Ended

Mar. 31, 2014

Discontinued Operations And Disposal Groups [Abstract]

Discontinued Operations and Divestitures

13.

Discontinued Operations and Divestitures

CBIZ will divest (through sale or closure) business operations that do not contribute to the Company’s long-term objectives for growth, or that are not complementary to its target service offerings and markets. Divestitures are classified as discontinued operations provided they meet the criteria as provided in FASB ASC 205 “Presentation of Financial Statements – Discontinued Operations – Other Presentation Matters.”

Discontinued Operations

Revenue and results from operations of discontinued operations are separately reported as “(Loss) income from operations of discontinued operations, net of tax” in the consolidated statements of comprehensive income. For the first quarter of 2014, the loss on operations of discontinued operations represents the results from the Company’s property tax business located in Leawood, Kansas that was discontinued in December of 2013 and is currently held for sale. For the first quarter of 2013, the income from operations of discontinued operations relates to the results of CBIZ’s Medical Management Professionals’ practice group that was discontinued and sold in August of 2013, as well as the results of the Leawood, Kansas property tax business.

For the three months ended March 31, 2014 and 2013, revenue and results from operations of discontinued operations were as follows (in thousands):


	Three Months Ended March 31,
	2014			2013
Revenue	$	54		$	33,592

(Loss) income from operations of discontinued operations, before income tax (benefit) expense	$	(351	)	$	1,870
Income tax (benefit) expense		(132	)		711

(Loss) income from operations of discontinued operations, net of tax	$	(219	)	$	1,159

Losses and gains from the sale of discontinued operations are recorded as “(Loss) gain on disposal of discontinued operations, net of tax”, in the accompanying consolidated statements of comprehensive income. In addition, proceeds that are contingent upon a divested operation’s actual future performance are recorded as “(Loss) gain on disposal of discontinued operations, net of tax” in the period they are earned. During the first quarters of 2014 and 2013, CBIZ did not discontinue the operations of any of its businesses and did not sell any operations. For the first quarter of 2014, the loss recorded in disposal of discontinued operations represented the finalization of the working capital adjustment related to the sale of CBIZ’s Medical Management Professionals’ practice group that was sold in August of 2013. The gains recorded in the first quarter of 2013 related to contingent proceeds on sales of discontinued operations that occurred in prior periods.

For the three months ended March 31, 2014 and 2013, losses and gains on the disposal of discontinued operations were as follows (in thousands):


	Three Months Ended March 31,
	2014			2013
(Loss) gain on disposal of discontinued operations, before income tax (benefit) expense	$	(874	)	$	36
Income tax (benefit) expense		(400	)		13

(Loss) gain on disposal of discontinued operations, net of tax	$	(474	)	$	23

At March 31, 2014 and December 31, 2013, the assets and liabilities of businesses classified as discontinued operations consisted of the following (in thousands):


	March 31, 2014		December 31, 2013
Assets:
Accounts receivable, net	$	835	$	1,068
Other current assets		25		24

Assets of discontinued operations	$	860	$	1,092

Liabilities:
Accounts payable	$	41	$	72
Accrued personnel		71		161
Accrued expenses		138		137

Liabilities of discontinued operations	$	250	$	370

Divestitures

Gains and losses from divested operations and assets that do not qualify for treatment as discontinued operations are recorded as “Gain on sale of operations, net” in the consolidated statements of comprehensive income.

- Definition

The entire disclosure for the facts and circumstances leading to the completed or expected disposal, manner and timing of disposal, the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the segment in which the disposal group was reported, and the classification (whether sold or classified as held for sale) and carrying value of the assets and liabilities comprising the disposal group. Includes all disposal groups, including those classified as components of the entity (discontinued operations).

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+ Details

Segment Disclosures

3 Months Ended

Mar. 31, 2014

Segment Reporting [Abstract]

Segment Disclosures

14.

Segment Disclosures

CBIZ’s business units have been aggregated into three practice groups: Financial Services, Employee Services, and National Practices. The business units have been aggregated based on the following factors: similarity of the products and services provided to clients; similarity of the regulatory environment in which they operate; and similarity of economic conditions affecting long-term performance. The business units are managed along these segment lines. A general description of services provided by practice group is provided in the following table:

Financial Services

Employee Services

National Practices

• Accounting

• Tax

• Financial Advisory

• Valuation

• Litigation Support

• Government Health Care Consulting

• Risk Advisory Services

• Real Estate Advisory

• Employee Benefits

• Property & Casualty

• Retirement Plan Services

• Payroll Services

• Life Insurance

• Human Capital Services

• Compensation Consulting

• Executive Recruiting

• Actuarial Services

• Managed Networking and Hardware Services

• Health Care Consulting

Corporate and Other. Included in Corporate and Other are operating expenses that are not directly allocated to the individual business units. These expenses are primarily comprised of gains or losses attributable to assets held in the Company’s deferred compensation plan, stock-based compensation, certain health care costs, consolidation and integration charges, certain professional fees, certain advertising costs and other various expenses.

Accounting policies of the practice groups are the same as those described in Note 1 to the Annual Report on Form 10-K for the year ended December 31, 2013. Upon consolidation, all intercompany accounts and transactions are eliminated, thus inter-segment revenue is not included in the measure of profit or loss for the practice groups. Performance of the practice groups is evaluated on operating income excluding those costs listed above, which are reported in “Corporate and Other”. Segment information for the three months ended March 31, 2014 and 2013 was as follows (in thousands):


	Three Months Ended March 31, 2014
	Financial Services		Employee Services			National Practices		Corporate and Other			Total
Revenue	$	145,420	$	56,109		$	7,379	$	—		$	208,908
Operating expenses		110,022		45,735			6,633		3,797			166,187

Gross margin		35,398		10,374			746		(3,797	)		42,721
Corporate general & admin		—		—			—		10,259			10,259

Operating income (loss)		35,398		10,374			746		(14,056	)		32,462
Other income (expense):
Interest expense		—		(8	)		—		(3,425	)		(3,433	)
Gain on sale of operations, net		—		—			—		8			8
Other income, net		99		286			—		1,590			1,975

Total other income (expense)		99		278			—		(1,827	)		(1,450	)

Income (loss) from continuing operations before income tax expense	$	35,497	$	10,652		$	746	$	(15,883	)	$	31,012


	Three Months Ended March 31, 2013
	Financial Services		Employee Services			National Practices		Corporate And Other			Total
Revenue	$	140,925	$	52,778		$	7,486	$	—		$	201,189
Operating expenses		104,882		42,622			6,950		4,935			159,389

Gross margin		36,043		10,156			536		(4,935	)		41,800
Corporate general & admin		—		—			—		9,984			9,984

Operating income (loss)		36,043		10,156			536		(14,919	)		31,816
Other income (expense):
Interest expense		—		(8	)		—		(4,048	)		(4,056	)
Gain on sale of operations, net		—		—			—		18			18
Other income, net		37		101			—		1,590			1,728

Total other income (expense)		37		93			—		(2,440	)		(2,310	)

Income (loss) from continuing operations before income tax expense	$	36,080	$	10,249		$	536	$	(17,359	)	$	29,506

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Summary of Significant Accounting Policies (Policies)	3 Months Ended
Summary of Significant Accounting Policies (Policies)	Mar. 31, 2014
Accounting Policies [Abstract]
Principles of Consolidation	*Principles of Consolidation* The accompanying consolidated financial statements reflect the operations of CBIZ, Inc. and all of its wholly-owned subsidiaries. All intercompany accounts and transactions have been eliminated in consolidation. The accompanying consolidated financial statements do not reflect the operations or accounts of variable interest entities as the impact is not material to the financial condition, results of operations or cash flows of CBIZ. See CBIZ’s Annual Report on Form 10-K for the year ended December 31, 2013 for further discussion.
Use of Estimates	*Use of Estimates* The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect: the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities, and the reported amounts of revenue and expenses. Management’s estimates and assumptions include, but are not limited to, estimates of collectability of accounts receivable and unbilled revenue, the realizability of goodwill and other intangible assets, the fair value of certain assets, the valuation of stock options in determining compensation expense, estimates of accrued liabilities (such as incentive compensation, self-funded health insurance accruals, legal reserves, income tax uncertainties, contingent purchase price obligations, and consolidation and integration reserves), the provision for income taxes, the realizability of deferred tax assets, and other factors. Management’s estimates and assumptions are derived from and are continually evaluated based upon available information, judgment and experience. Actual results could differ from those estimates.
Revenue Recognition and Valuation of Unbilled Revenues	*Revenue Recognition and Valuation of Unbilled Revenues* Revenue is recognized only when all of the following are present: persuasive evidence of an arrangement exists, delivery has occurred or services have been rendered, the fee to the client is fixed or determinable, and collectability is reasonably assured. CBIZ offers a vast array of products and business services to its clients. Those services are delivered through three practice groups. A description of revenue recognition policies is included in the Annual Report on Form 10-K for the year ended December 31, 2013.
New Accounting Pronouncements	*New Accounting Pronouncements* In July 2013, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2013-11 (“ASU 2013-11”) “Income Taxes (Topic 740): Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists”. ASU 2013-11 states that an unrecognized tax benefit, or a portion of an unrecognized tax benefit, should be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss (“NOL”) carryforward, a similar tax loss, or a tax credit carryforward. The exception to this treatment is as follows: to the extent an NOL carryforward, a similar tax loss, or a tax credit carryforward is not available at the reporting date or if the entity is not required to use and does not intend to use the deferred tax asset, then the unrecognized tax benefit should be presented in the financial statements as a liability and should not be combined with deferred tax assets. ASU 2013-11 does not require any additional recurring disclosures. Effective January 1, 2014, CBIZ adopted ASU 2013-11 and as a result reclassified approximately $1.2 million of unrecognized tax benefits to reduce the company’s deferred tax assets. There was no impact to the consolidated statements of comprehensive income as a result of the adoption of ASU 2013-11.
Discontinued Operations and Disclosures of Disposals	In April 2014, the FASB issued ASU No. 2014-08 (“ASU 2014-08”), “Presentation of Financial Statements (Topic 205) and Property, Plant and Equipment (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals of an Entity.” The amendments in ASU 2014-08 change the requirements for reporting discontinued operations. A discontinued operation may include a component of an entity or a group of components of an entity, or a business or nonprofit activity. A disposal of a component of an entity or a group of components of an entity is required to be reported in discontinued operations if the disposal represents a strategic shift that has (or will have) a major effect on an entity’s operations and financial results. The update is effective for all disposals (or classifications as held for sale) of components of an entity that occur within annual periods beginning on or after December 15, 2014.

- Definition

Disclosure of accounting policy regarding (1) the principles it follows in consolidating or combining the separate financial statements, including the principles followed in determining the inclusion or exclusion of subsidiaries or other entities in the consolidated or combined financial statements and (2) its treatment of interests (for example, common stock, a partnership interest or other means of exerting influence) in other entities, for example consolidation or use of the equity or cost methods of accounting. The accounting policy may also address the accounting treatment for intercompany accounts and transactions, noncontrolling interest, and the income statement treatment in consolidation for issuances of stock by a subsidiary.

+ References + Details

Accounts Receivable, Net (Tables)

3 Months Ended

Mar. 31, 2014

Receivables [Abstract]

Accounts Receivable, Net

Accounts receivable balances at March 31, 2014 and December 31, 2013 were as follows (in thousands):


	March 31, 2014			December 31, 2013
Trade accounts receivable	$	118,151		$	109,739
Unbilled revenue		77,505			43,546

Total accounts receivable		195,656			153,285
Allowance for doubtful accounts		(11,204	)		(10,178	)

Accounts receivable, net	$	184,452		$	143,107

Goodwill and Other Intangible Assets, Net (Tables)

3 Months Ended

Mar. 31, 2014

Goodwill And Intangible Assets Disclosure [Abstract]

Components of Goodwill and Other Intangible Assets, Net

The components of goodwill and other intangible assets, net at March 31, 2014 and December 31, 2013 were as follows (in thousands):


	March 31, 2014			December 31, 2013
Goodwill	$	405,308		$	384,697
Intangible assets:
Client lists		138,147			132,637
Other intangible assets		8,250			7,956

Total intangible assets		146,397			140,593

Total goodwill and intangibles assets		551,705			525,290
Accumulated amortization:
Client lists		(54,306	)		(51,016	)
Other intangible assets		(5,491	)		(5,191	)

Total accumulated amortization		(59,797	)		(56,207	)

Goodwill and other intangible assets, net	$	491,908		$	469,083

Depreciation and Amortization (Tables)

3 Months Ended

Mar. 31, 2014

Text Block [Abstract]

Depreciation and Amortization Expense for Property and Equipment and Intangible Assets

Depreciation and amortization expense for property and equipment and intangible assets for the three months ended March 31, 2014 and 2013 was as follows (in thousands):


	Three Months Ended March 31,
	2014		2013
Operating expenses	$	4,732	$	4,551
Corporate general and administrative expenses		116		74

Total depreciation and amortization expense	$	4,848	$	4,625

Borrowing Arrangements (Tables)

3 Months Ended

Mar. 31, 2014

Debt Disclosure [Abstract]

Summary of Carrying Amount of Debt and Equity Components

The carrying amount of the debt and equity components at March 31, 2014 and December 31, 2013 were as follows (in thousands):


	March 31,			December 31,
	2014			2013
Principal amount of notes	$	130,000		$	130,000
Unamortized discount		(4,758	)		(5,494	)

Net carrying amount	$	125,242		$	124,506

Additional paid-in-capital, net of tax	$	8,555		$	8,555

Summary of Recognized Interest Expense on 2010 Notes and 2006 Notes

During the three months ended March 31, 2014 and 2013, CBIZ recognized interest expense on the 2010 Notes and 2006 Notes as follows (in thousands):


	Three Months Ended
	March 31,
	2014		2013
Contractual coupon interest	$	1,590	$	1,590
Amortization of discount		736		684
Amortization of deferred financing costs		180		180

Total interest expense	$	2,506	$	2,454

Summary of Unsecured Credit Facility

Rates for the three months ended March 31, 2014 and 2013 were as follows:


	Three Months Ended March 31,
	2014	2013
Weighted average rates	2.69%	2.97%

Range of effective rates	1.87% - 3.41%	2.67% - 3.91%

Financial Instruments (Tables)

3 Months Ended

Mar. 31, 2014

Investments All Other Investments [Abstract]

Summary of Bond Activity

The following table summarizes CBIZ’s bond activity for the three months ended March 31, 2014 and the twelve months ended December 31, 2013 (in thousands):


	Three Months Ended March 31, 2014			Twelve Months Ended December 31, 2013
Fair value at beginning of period	$	30,011		$	29,776
Purchases		7,900			5,650
Sales		—			(845	)
Maturities and calls		(4,150	)		(4,050	)
Increase (decrease) in bond premium		840			(270	)
Fair market value adjustment		(35	)		(250	)

Fair value at end of period	$	34,566		$	30,011

Summary of Outstanding Interest Rate Swap

The following table summarizes CBIZ’s outstanding interest rate swap and its classification on the consolidated balance sheets at March 31, 2014 and December 31, 2013 (in thousands).


	March 31, 2014
	Notional		Fair			Balance Sheet
	Amount		Value(2)			Location
Interest rate swap(1)	$	40,000	$	(363	)	Other current and non-current liabilities


	December 31, 2013
	Notional		Fair			Balance Sheet
	Amount		Value(2)			Location
Interest rate swap(1)	$	40,000	$	(452	)	Other current and non-current liabilities

(1)

(2)	See additional disclosures regarding fair value measurements in Note 8.

Summary of Effects of Interest Rate Swap

The following table summarizes the effects of the interest rate swap on CBIZ’s consolidated statements of comprehensive income for the three months ended March 31, 2014 and 2013 (in thousands).


	Gain Recognized in AOCL, net of tax				Loss Reclassified from AOCL into Interest Expense
	Three Months Ended				Three Months Ended
	March 31,				March 31,
	2014		2013		2014		2013
Interest rate swap	$	56	$	65	$	117	$	111

Fair Value Measurements (Tables)

3 Months Ended

Mar. 31, 2014

Fair Value Disclosures [Abstract]

Summary of Assets and Liabilities Measured at Fair Value on a Recurring Basis


	Level	March 31, 2014			December 31, 2013
Deferred compensation plan assets	1	$	54,958		$	51,953
Corporate and municipal bonds	1	$	34,566		$	30,011
Interest rate swaps	2	$	(363	)	$	(452	)
Contingent purchase price liabilities	3	$	(32,953	)	$	(25,196	)

Change in Level 3 Fair Values of Contingent Purchase Price Liability

The following table summarizes the change in fair values of the Company’s contingent purchase price liabilities identified as Level 3 for the three months ended March 31, 2014 and 2013 (pre-tax basis) (in thousands):


	Three Months Ended
	March 31,
	2014			2013
Beginning balance – January 1	$	(25,196	)	$	(30,012	)
Additions from business acquisitions		(10,191	)		—
Payment of contingent purchase price liabilities		1,494			980
Change in fair value of contingencies		959			(887	)
Change in net present value of contingencies		(19	)		(32	)

Ending balance – March 31	$	(32,953	)	$	(29,951	)

Financial Instruments

The following table presents financial instruments that are not carried at fair value but which require fair value disclosure as of March 31, 2014 and December 31, 2013 (in thousands):


	March 31, 2014				December 31, 2013
	Carrying Value		Fair Value		Carrying Value		Fair Value
2006 Convertible Notes	$	750	$	750	$	750	$	750
2010 Convertible Notes	$	125,242	$	174,031	$	124,506	$	173,779

Other Comprehensive Income (Tables)

3 Months Ended

Mar. 31, 2014

Equity [Abstract]

Summary of Other Comprehensive Income and Tax Impact


	Three Months Ended March 31,
	2014			2013
Net unrealized (loss) gain on available-for-sale securities, net of income tax (benefit) expense of ($11) and $26, respectively	$	(33	)	$	41
Net unrealized gain on interest rate swaps, net of income tax expense of $33 and $39, respectively		56			65
Foreign currency translation		(14	)		(14	)

Total other comprehensive income	$	9		$	92

Employer Share Plans (Tables)

3 Months Ended

Mar. 31, 2014

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Schedule of Share-Based Compensation Awards

Compensation expense for stock-based awards recognized during the three months ended March 31, 2014 and 2013 was as follows (in thousands):


	Three Months Ended March 31,
	2014		2013
Stock options	$	649	$	719
Restricted stock awards		741		717

Total stock-based compensation expense	$	1,390	$	1,436

Stock Award Activity

Stock award activity during the three months ended March 31, 2014 was as follows (in thousands, except per share data):


	Stock Options					Restricted Stock Awards
	Number of Options			Weighted Average Exercise Price Per Share		Number of Shares			Weighted Average Grant- Date Fair Value (1)
Outstanding at beginning of year		6,035		$	6.88		1,083		$	6.48
Granted		—			—		84		$	8.86
Exercised or released		(757	)	$	7.88		(77	)	$	6.32
Expired or canceled		(13	)	$	6.81		—			—

Outstanding at March 31, 2014		5,265		$	6.74		1,090		$	6.67

Exercisable at March 31, 2014		1,936		$	7.12

(1)	Represents weighted average market value of the shares; awards are granted at no cost to the recipients.

Earnings Per Share (Tables)

3 Months Ended

Mar. 31, 2014

Earnings Per Share [Abstract]

Computation of Basic and Diluted Earnings Per Share for Continuing Operations


	Three Months Ended March 31,
	2014		2013
Numerator:
Income from continuing operations after income tax expense	$	17,982	$	17,121

Denominator:
Basic
Weighted average common shares outstanding		48,182		49,417

Diluted
Stock options (1)		865		25
Restricted stock awards (1)		414		342
Contingent shares (2)		100		52
Convertible senior subordinated notes (3)		3,057		—

Diluted weighted average common shares outstanding		52,618		49,836

Basic earnings per share from continuing operations	$	0.37	$	0.35

Diluted earnings per share from continuing operations	$	0.34	$	0.34

(1)

(2)

Contingent shares represent additional shares to be issued for purchase price earned by former owners of businesses acquired by CBIZ once future conditions have been met.

(3)

The dilutive impact of potential shares to be issued related to the 2010 Notes based on the average share price for the first quarter of 2014, which exceeded the conversion price of $7.41.

Acquisitions (Tables)

3 Months Ended

Mar. 31, 2014

Business Combinations [Abstract]

Allocated Aggregate Purchase Price of Acquisitions

The aggregate purchase price for these acquisitions was allocated as follows (in thousands):


Recognized amounts of identifiable assets acquired and liabilities assumed:
Cash	$	131
Accounts receivable, net		1,555
Work in process, net		900
Other assets		110
Identifiable intangible assets		5,803
Current liabilities		(485	)

Total identifiable net assets	$	8,014
Goodwill		20,610

Aggregate purchase price	$	28,624

Additions to Goodwill, Client Lists and Other Intangible Assets Resulting from Acquisitions and Contingent Consideration Earned on Prior Period Acquisitions


	Three Months Ended March 31,
	2014		2013
Goodwill	$	20,610	$	217
Client lists	$	5,510	$	—
Other intangible assets	$	293	$	—

Discontinued Operations and Divestitures (Tables)

3 Months Ended

Mar. 31, 2014

Discontinued Operations And Disposal Groups [Abstract]

Loss from Discontinued Operations, Net of Tax

For the three months ended March 31, 2014 and 2013, revenue and results from operations of discontinued operations were as follows (in thousands):


	Three Months Ended March 31,
	2014			2013
Revenue	$	54		$	33,592

(Loss) income from operations of discontinued operations, before income tax (benefit) expense	$	(351	)	$	1,870
Income tax (benefit) expense		(132	)		711

(Loss) income from operations of discontinued operations, net of tax	$	(219	)	$	1,159

Gains on Disposals of Discontinued Operations

For the three months ended March 31, 2014 and 2013, losses and gains on the disposal of discontinued operations were as follows (in thousands):


	Three Months Ended March 31,
	2014			2013
(Loss) gain on disposal of discontinued operations, before income tax (benefit) expense	$	(874	)	$	36
Income tax (benefit) expense		(400	)		13

(Loss) gain on disposal of discontinued operations, net of tax	$	(474	)	$	23

Assets and Liabilities

At March 31, 2014 and December 31, 2013, the assets and liabilities of businesses classified as discontinued operations consisted of the following (in thousands):


	March 31, 2014		December 31, 2013
Assets:
Accounts receivable, net	$	835	$	1,068
Other current assets		25		24

Assets of discontinued operations	$	860	$	1,092

Liabilities:
Accounts payable	$	41	$	72
Accrued personnel		71		161
Accrued expenses		138		137

Liabilities of discontinued operations	$	250	$	370

Segment Disclosures (Tables)

3 Months Ended

Mar. 31, 2014

Segment Reporting [Abstract]

Summary of Segment Information

Segment information for the three months ended March 31, 2014 and 2013 was as follows (in thousands):


	Three Months Ended March 31, 2014
	Financial Services		Employee Services			National Practices		Corporate and Other			Total
Revenue	$	145,420	$	56,109		$	7,379	$	—		$	208,908
Operating expenses		110,022		45,735			6,633		3,797			166,187

Gross margin		35,398		10,374			746		(3,797	)		42,721
Corporate general & admin		—		—			—		10,259			10,259

Operating income (loss)		35,398		10,374			746		(14,056	)		32,462
Other income (expense):
Interest expense		—		(8	)		—		(3,425	)		(3,433	)
Gain on sale of operations, net		—		—			—		8			8
Other income, net		99		286			—		1,590			1,975

Total other income (expense)		99		278			—		(1,827	)		(1,450	)

Income (loss) from continuing operations before income tax expense	$	35,497	$	10,652		$	746	$	(15,883	)	$	31,012


	Three Months Ended March 31, 2013
	Financial Services		Employee Services			National Practices		Corporate And Other			Total
Revenue	$	140,925	$	52,778		$	7,486	$	—		$	201,189
Operating expenses		104,882		42,622			6,950		4,935			159,389

Gross margin		36,043		10,156			536		(4,935	)		41,800
Corporate general & admin		—		—			—		9,984			9,984

Operating income (loss)		36,043		10,156			536		(14,919	)		31,816
Other income (expense):
Interest expense		—		(8	)		—		(4,048	)		(4,056	)
Gain on sale of operations, net		—		—			—		18			18
Other income, net		37		101			—		1,590			1,728

Total other income (expense)		37		93			—		(2,440	)		(2,310	)

Income (loss) from continuing operations before income tax expense	$	36,080	$	10,249		$	536	$	(17,359	)	$	29,506

Summary of Significant Accounting Policies - Additional Information (Detail) $ in Millions	3 Months Ended
	Mar. 31, 2014 USD ($) Practice_Groups
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Number of practice groups \| Practice_Groups	3
Unrecognized tax benefits \| $	$ 1.2

Accounts Receivable, Net - Accounts Receivables Net (Detail) - USD ($) $ in Thousands	Mar. 31, 2014	Dec. 31, 2013
Accounts Receivable Net Current [Abstract]
Trade accounts receivable	$ 118,151	$ 109,739
Unbilled revenue	77,505	43,546
Total accounts receivable	195,656	153,285
Allowance for doubtful accounts	(11,204)	(10,178)
Accounts receivable, net	$ 184,452	$ 143,107

Goodwill and Other Intangible Assets, Net - Components of Goodwill and Other Intangible Assets, Net (Detail) - USD ($) $ in Thousands	Mar. 31, 2014	Dec. 31, 2013
Finite-Lived Intangible Assets [Line Items]
Goodwill	$ 20,610
Intangible assets:
Total intangible assets	146,397	$ 140,593
Total goodwill and intangibles assets	551,705	525,290
Accumulated amortization:
Total accumulated amortization	(59,797)	(56,207)
Goodwill and other intangible assets, net	491,908	469,083
Client lists [Member]
Intangible assets:
Total intangible assets	138,147	132,637
Accumulated amortization:
Total accumulated amortization	(54,306)	(51,016)
Other intangibles assets [Member]
Intangible assets:
Total intangible assets	8,250	7,956
Accumulated amortization:
Total accumulated amortization	(5,491)	(5,191)
Indefinite-lived Intangible Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Goodwill	$ 405,308	$ 384,697

Depreciation and Amortization - Depreciation and Amortization Expense for Property and Equipment and Intangible Assets (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Property, Plant and Equipment [Line Items]
Total depreciation and amortization expense	$ 4,848	$ 4,625
Operating expenses [Member]
Property, Plant and Equipment [Line Items]
Total depreciation and amortization expense	4,732	4,551
Corporate general and administrative expenses [Member]
Property, Plant and Equipment [Line Items]
Total depreciation and amortization expense	$ 116	$ 74

Borrowing Arrangements - Additional Information (Detail) $ in Thousands		3 Months Ended
	Sep. 27, 2010 USD ($) Days	Mar. 31, 2014 USD ($) Bank Debt	Dec. 31, 2013 USD ($)
Debt Instrument [Line Items]
Primary debt arrangements \| Debt		2
Unsecured credit facility		$ 275,000
Group of participating banks \| Bank		7
Outstanding balance under credit facility		$ 91,400	$ 48,500
Approximately available funds under credit facility		$ 62,100
Maturity date of credit facility		2015-06
Letter of Credit and Performance Guarantee [Member]
Debt Instrument [Line Items]
Outstanding letters of credit and performance guarantees		$ 4,400
2010 Convertible Senior Subordinated Notes [Member]
Debt Instrument [Line Items]
Convertible Senior Subordinated Notes	$ 130,000	130,000
Unsecured credit facility		$ 275,000
Interest rate on Notes	4.875%
Notes payable terms		Semi-annually in arrears on April 1 and October 1
Maturity date of Notes	Oct. 01, 2015
Debt instrument, convertible, Date	Jul. 31, 2015
Debt Instrument, convertible, least trading days \| Days	20
Debt instrument, convertible, consecutive trading days	30 days
Debt instrument, convertible, minimum percentage of stock price	135.00%
Amortized discount at annual effective rate	7.50%
Discount, period of issuance	5 years
Remaining period for amortization of discount		18 months
Principal amount of notes		$ 130,000	$ 130,000
2006 Convertible Senior Subordinated Notes [Member]
Debt Instrument [Line Items]
Interest rate on Notes		3.125%
Notes payable terms		Semi-annually in arrears on each June 1 and December 1
Maturity date of Notes		Jun. 01, 2026
Principal amount of notes		$ 750

Borrowing Arrangements - Summary of Carrying Amount of Debt and Equity Components (Detail) - 2010 Convertible Senior Subordinated Notes [Member] - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2014	Dec. 31, 2013
Debt Instrument [Line Items]
Principal amount of notes	$ 130,000	$ 130,000
Unamortized discount	(4,758)	(5,494)
Net carrying amount	125,242	124,506
Additional paid-in-capital, net of tax	$ 8,555	$ 8,555

Borrowing Arrangements - Summary of Recognized Interest Expense on 2010 Notes and 2006 Notes (Detail) - Convertible Senior Subordinated Notes [Member] - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Debt Instrument [Line Items]
Contractual coupon interest	$ 1,590	$ 1,590
Amortization of discount	736	684
Amortization of deferred financing costs	180	180
Total interest expense	$ 2,506	$ 2,454

Borrowing Arrangements - Summary of Unsecured Credit Facility (Detail)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Debt Disclosure [Abstract]
Weighted average rates	2.69%	2.97%
Range of effective rates, minimum	1.87%	2.67%
Range of effective rates, maximum	3.41%	3.91%

Commitments and Contingencies - Additional Information (Detail) $ in Millions	3 Months Ended
	Mar. 31, 2014 USD ($) Class_Member	Dec. 31, 2013 USD ($)
Commitments And Contingencies [Line Items]
License bonds outstanding amount	$ 2.3	$ 2.4
Number of class member opted out of settlement before finalization \| Class_Member	18
Damages sought amount	$ 87.0
Guarantor [Member]
Commitments And Contingencies [Line Items]
Letters of credit outstanding	1.9	1.9
Letters of Credit [Member]
Commitments And Contingencies [Line Items]
Letters of credit outstanding	2.5	$ 2.5
Ashkenazi [Member]
Commitments And Contingencies [Line Items]
Damages sought amount	92.0
Victims Recovery [Member]
Commitments And Contingencies [Line Items]
Damages sought amount	53.0
Marsh, Facciola, Rader, and ML Liquidating Trust [Member]
Commitments And Contingencies [Line Items]
Damages sought amount	200.0
Rader [Member]
Commitments And Contingencies [Line Items]
Damages sought amount	$ 15.0

Financial Instruments - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2014	Dec. 31, 2013
Derivative Instruments And Hedging Activities Disclosure [Abstract]
Corporate and municipal bonds	$ 32.7	$ 29.0
Maturity dates of bonds, start date	2014-05
Maturity dates of bonds, end date	2019-11

Financial Instruments - Summary of Bond Activity (Detail) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2014	Dec. 31, 2013
Derivative Instruments And Hedging Activities Disclosure [Abstract]
Fair value at beginning of period	$ 30,011	$ 29,776
Purchases	7,900	5,650
Sales		(845)
Maturities and calls	(4,150)	(4,050)
Increase (decrease) in bond premium	840	(270)
Fair market value adjustment	(35)	(250)
Fair value at end of period	$ 34,566	$ 30,011

Financial Instruments - Summary of Outstanding Interest Rate Swap (Detail) - Interest rate swap [Member] - USD ($) $ in Thousands	Mar. 31, 2014	Dec. 31, 2013
Derivatives, Fair Value [Line Items]
Notional Amount	$ 40,000	$ 40,000
Other current and non-current liabilities [Member]
Derivatives, Fair Value [Line Items]
Notional Amount	40,000	40,000
Fair Value	$ (363)	$ (452)

Financial Instruments - Summary of Outstanding Interest Rate Swap (Parenthetical) (Detail) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2014	Dec. 31, 2013
Derivatives, Fair Value [Line Items]
Interest at a fixed rate	1.41%	1.41%
Interest rate swap [Member]
Derivatives, Fair Value [Line Items]
Notional value	$ 40,000	$ 40,000
Interest rate swap description	Interest that varies with the three-month LIBOR
June 2014 [Member] \| Interest rate swap [Member]
Derivatives, Fair Value [Line Items]
Notional value	$ 15,000	$ 15,000
Interest rate swap expiration date	2014-06	2014-06
June 2015 [Member] \| Interest rate swap [Member]
Derivatives, Fair Value [Line Items]
Notional value	$ 25,000	$ 25,000
Interest rate swap expiration date	2015-06	2015-06

Financial Instruments - Summary of Effects of Interest Rate Swap (Detail) - Interest rate swap [Member] - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Derivatives, Fair Value [Line Items]
Gain Recognized in AOCL, net of tax	$ 56	$ 65
Loss Reclassified from AOCL into Interest Expense	$ 117	$ 111

Fair Value Measurements - Summary of Assets and Liabilities Measured at Fair Value on a Recurring Basis (Detail) - USD ($) $ in Thousands	Mar. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Corporate and municipal bonds	$ 34,566	$ 30,011	$ 29,776
Level 1 [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Deferred compensation plan assets	54,958	51,953
Corporate and municipal bonds	34,566	30,011
Level 2 [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Interest rate swaps	(363)	(452)
Level 3 [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Contingent purchase price liabilities	$ (32,953)	$ (25,196)

Fair Value Measurements - Additional Information (Detail)	3 Months Ended
	Mar. 31, 2014 USD ($)
Fair Value Measurements, Inter-transfers between Levels	$ 0
Minimum [Member]
Business Combination Contingent Consideration Liability Extended Term	3 years
Maximum [Member]
Business Combination Contingent Consideration Liability Extended Term	6 years

Fair Value Measurements - Change in Level 3 Fair Values of Contingent Purchase Price Liability (Detail) - Level 3 [Member] - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning balance	$ (25,196)
Ending balance	(32,953)
Contingent Purchase Price Payable [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning balance	(25,196)	$ (30,012)
Additions from business acquisitions	(10,191)
Payment of contingent purchase price liabilities	1,494	980
Change in fair value of contingencies	959	(887)
Change in net present value of contingencies	(19)	(32)
Ending balance	$ (32,953)	$ (29,951)

Fair Value Measurements - Financial Instruments (Detail) - USD ($) $ in Thousands	Mar. 31, 2014	Dec. 31, 2013
2006 Convertible Senior Subordinated Notes [Member]
Fair Value Assets Measured On Recurring Basis Unobservable Input [Line Items]
Carrying Value	$ 750	$ 750
Fair Value	750	750
2010 Convertible Senior Subordinated Notes [Member]
Fair Value Assets Measured On Recurring Basis Unobservable Input [Line Items]
Carrying Value	125,242	124,506
Fair Value	$ 174,031	$ 173,779

Other Comprehensive Income - Summary of Other Comprehensive Income and Tax Impact (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Other Comprehensive Income Loss Net Of Tax Period Increase Decrease [Abstract]
Net unrealized (loss) gain on available-for-sale securities, net of income tax (benefit) expense of ($11) and $26, respectively	$ (33)	$ 41
Net unrealized gain on interest rate swaps, net of income tax expense of $33 and $39, respectively	56	65
Foreign currency translation	(14)	(14)
Total other comprehensive income	$ 9	$ 92

Other Comprehensive Income - Summary of Other Comprehensive Income and Tax Impact (Parenthetical) (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Other Comprehensive Income Loss Net Of Tax Period Increase Decrease [Abstract]
Unrealized (loss) gain on available for sale securities, income tax expenses (benefit)	$ (11)	$ 26
Unrealized gain (loss) on interest rate swaps, income tax expense (benefit)	$ 33	$ 39

Other Comprehensive Income - Additional Information (Detail) - USD ($) $ in Thousands	Mar. 31, 2014	Dec. 31, 2013
Accumulated Other Comprehensive Income Loss Net Of Tax [Abstract]
Accumulated other comprehensive loss	$ (716)	$ (725)

- Definition

Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.

+ References + Details

Employer Share Plans - Schedule of Share-Based Compensation Awards (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Compensation And Retirement Disclosure [Abstract]
Stock options	$ 649	$ 719
Restricted stock awards	741	717
Total stock-based compensation expense	$ 1,390	$ 1,436

Employer Share Plans - Stock Award Activity (Detail) shares in Thousands	3 Months Ended
	Mar. 31, 2014 $ / shares shares
Stock Based Compensation [Line Items]
Outstanding beginning balance, Number of Options \| shares	6,035
Granted, Number of Options \| shares
Exercised or released, Number of Options \| shares	(757)
Expired or canceled, Number of Options \| shares	(13)
Outstanding ending balance, Number of Options \| shares	5,265
Exercisable ending balance, Number of Options \| shares	1,936
Outstanding beginning balance, Weighted Average Exercise Price Per Share \| $ / shares	$ 6.88
Granted, Weighted Average Exercise Price Per Share \| $ / shares
Exercised or released, Weighted Average Exercise Price Per Share \| $ / shares	7.88
Expired or canceled, Weighted Average Exercise Price Per Share \| $ / shares	6.81
Outstanding ending balance, Weighted Average Exercise Price Per Share \| $ / shares	6.74
Exercisable ending balance, Weighted Average Exercise Price \| $ / shares	$ 7.12
Restricted Stock Awards [Member]
Stock Based Compensation [Line Items]
Outstanding beginning balance, Number of Shares \| shares	1,083
Granted, Number of Shares \| shares	84
Exercised or released, Number of Shares \| shares	(77)
Expired or canceled, Number of Shares \| shares
Outstanding ending balance, Number of Shares \| shares	1,090
Outstanding beginning balance, Weighted Average Grant-Date Fair Value \| $ / shares	$ 6.48
Granted, Weighted Average Grant-Date Fair Value \| $ / shares	8.86
Exercised or released, Weighted Average Grant-Date Fair Value \| $ / shares	6.32
Expired or canceled, Weighted Average Grant-Date Fair Value \| $ / shares
Outstanding ending balance, Weighted Average Grant-Date Fair Value \| $ / shares	$ 6.67

Earnings Per Share - Computation of Basic and Diluted Earnings Per Share for Continuing Operations (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Numerator:
Income from continuing operations after income tax expense	$ 17,982	$ 17,121
Basic
Weighted average common shares outstanding	48,182	49,417
Diluted
Stock options	865	25
Restricted stock awards	414	342
Contingent shares	100	52
Convertible senior subordinated notes	3,057
Diluted weighted average common shares outstanding	52,618	49,836
Basic earnings per share from continuing operations	$ 0.37	$ 0.35
Diluted earnings per share from continuing operations	0.34	$ 0.34
Conversion price of potential shares	$ 7.41

Earnings Per Share - Computation of Basic and Diluted Earnings Per Share for Continuing Operations (Parenthetical) (Detail) - shares shares in Millions	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Earnings Per Share [Abstract]
Stock based awards excluded from the calculation of diluted earnings per share	0.3	7.4

Acquisitions - Additional Information (Detail) $ in Thousands	3 Months Ended
	Mar. 31, 2014 USD ($) Business	Mar. 31, 2013 USD ($) shares
Business Acquisition, Contingent Consideration [Line Items]
Consideration paid in cash	$ 1,500	$ 900
CBIZ contingent consideration	10,200
Consideration paid in common stock	1,900
Goodwill	20,610
Fair value of contingent consideration	$ 1,000	$ 900
Number of common stock issued \| shares		99,000
Centric Insurance Agency (Centric), Clearview National Partners, LLC (Clearview) and Lewis Birch & Richardo, LLC (LBR) [Member]
Business Acquisition, Contingent Consideration [Line Items]
Number of businesses acquired \| Business	3
Consideration paid in cash	$ 16,500
Contingent arrangements arising from acquisitions	10,900
Fair value of contingent consideration	10,200
Goodwill	$ 20,600

Acquisitions - Allocated Aggregate Purchase Price of Acquisitions (Detail) $ in Thousands	Mar. 31, 2014 USD ($)
Business Combinations [Abstract]
Cash	$ 131
Accounts receivable, net	1,555
Work in process, net	900
Other assets	110
Identifiable intangible assets	5,803
Current liabilities	(485)
Total identifiable net assets	8,014
Goodwill	20,610
Aggregate purchase price	$ 28,624

Acquisitions - Additions to Goodwill, Client Lists and Other Intangible Assets Resulting from Acquisitions and Contingent Consideration Earned on Prior Period Acquisitions (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Finite-Lived Intangible Assets [Line Items]
Goodwill	$ 20,610	$ 217
Other intangible assets	293
Client lists [Member]
Finite-Lived Intangible Assets [Line Items]
Other intangible assets	$ 5,510

Discontinued Operations and Divestitures - Loss from Discontinued Operations, Net of Tax (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Discontinued Operations And Disposal Groups [Abstract]
Revenue	$ 54	$ 33,592
(Loss) income from operations of discontinued operations, before income tax (benefit) expense	(351)	1,870
Income tax (benefit) expense	(132)	711
(Loss) income from operations of discontinued operations, net of tax	$ (219)	$ 1,159

Discontinued Operations and Divestitures - Additional Information (Detail) - Operations	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Discontinued Operations And Disposal Groups [Abstract]
Discontinued Operations, Number of Operations Sold	0	0

Discontinued Operations and Divestitures - Gains on Disposals of Discontinued Operations (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Discontinued Operations And Disposal Groups [Abstract]
(Loss) gain on disposal of discontinued operations, before income tax (benefit) expense	$ (874)	$ 36
Income tax (benefit) expense	(400)	13
(Loss) gain on disposal of discontinued operations, net of tax	$ (474)	$ 23

Discontinued Operations and Divestitures - Assets and Liabilities (Detail) - USD ($) $ in Thousands	Mar. 31, 2014	Dec. 31, 2013
Assets:
Accounts receivable, net	$ 835	$ 1,068
Other current assets	25	24
Assets of discontinued operations	860	1,092
Liabilities:
Accounts payable	41	72
Accrued personnel	71	161
Accrued expenses	138	137
Liabilities of discontinued operations	$ 250	$ 370

Segment Disclosures - Additional Information (Detail)	3 Months Ended
Segment Disclosures - Additional Information (Detail)	Mar. 31, 2014 Practice_Groups
Segment Reporting [Abstract]
Number of business units of the company	3

Segment Disclosures - Summary of Segment Information (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Segment Reporting Information [Line Items]
Revenue	$ 208,908	$ 201,189
Operating expenses	166,187	159,389
Gross margin	42,721	41,800
Corporate general & admin	10,259	9,984
Operating income (loss)	32,462	31,816
Other income (expense):
Interest expense	(3,433)	(4,056)
Gain on sale of operations, net	8	18
Other income, net	1,975	1,728
Total other income (expense)	(1,450)	(2,310)
Income (loss) from continuing operations before income tax expense	31,012	29,506
Financial Services [Member]
Segment Reporting Information [Line Items]
Revenue	145,420	140,925
Operating expenses	110,022	104,882
Gross margin	35,398	36,043
Corporate general & admin
Operating income (loss)	35,398	36,043
Other income (expense):
Interest expense
Gain on sale of operations, net
Other income, net	99	37
Total other income (expense)	99	37
Income (loss) from continuing operations before income tax expense	35,497	36,080
Employee Services [Member]
Segment Reporting Information [Line Items]
Revenue	56,109	52,778
Operating expenses	45,735	42,622
Gross margin	10,374	10,156
Corporate general & admin
Operating income (loss)	10,374	10,156
Other income (expense):
Interest expense	(8)	(8)
Gain on sale of operations, net
Other income, net	286	101
Total other income (expense)	278	93
Income (loss) from continuing operations before income tax expense	10,652	10,249
National Practices [Member]
Segment Reporting Information [Line Items]
Revenue	7,379	7,486
Operating expenses	6,633	6,950
Gross margin	746	536
Corporate general & admin
Operating income (loss)	746	536
Other income (expense):
Interest expense
Gain on sale of operations, net
Other income, net
Total other income (expense)
Income (loss) from continuing operations before income tax expense	746	536
Corporate and Other [Member]
Segment Reporting Information [Line Items]
Revenue
Operating expenses	3,797	4,935
Gross margin	(3,797)	(4,935)
Corporate general & admin	10,259	9,984
Operating income (loss)	(14,056)	(14,919)
Other income (expense):
Interest expense	(3,425)	(4,048)
Gain on sale of operations, net	8	18
Other income, net	1,590	1,590
Total other income (expense)	(1,827)	(2,440)
Income (loss) from continuing operations before income tax expense	$ (15,883)	$ (17,359)