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Document and Entity Information - shares	6 Months Ended
Document and Entity Information - shares	Jun. 30, 2015	Jul. 31, 2015
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2015
Document Fiscal Year Focus	2015
Document Fiscal Period Focus	Q2
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		53,137,757

Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents	$ 2,250	$ 979
Restricted cash	34,743	28,293
Accounts receivable, net	177,228	143,048
Deferred income taxes - current, net	5,575	3,638
Other current assets	14,496	15,292
Assets of discontinued operations	4,897	5,229
Current assets before funds held for clients	239,189	196,479
Funds held for clients	112,881	182,847
Total current assets	352,070	379,326
Property and equipment, net	20,859	18,475
Goodwill and other intangible assets, net	530,409	526,462
Assets of deferred compensation plan	64,435	60,290
Notes receivable - non-current	2,506	2,714
Other assets	4,260	3,977
Total assets	974,539	991,244
Current liabilities:
Accounts payable	48,572	36,781
Income taxes payable - current	6,985	2,384
Accrued personnel costs	30,133	39,878
Notes payable - current		760
Contingent purchase price liability - current	17,750	16,692
Other current liabilities	12,160	13,434
Liabilities of discontinued operations	1,278	1,303
Current liabilities before client fund obligations	116,878	111,232
Client fund obligations	113,007	183,936
Total current liabilities	229,885	295,168
Convertible notes, net	48,817	96,569
Bank debt	153,000	107,400
Income taxes payable - non-current	4,492	4,166
Deferred income taxes - non-current, net	4,109	2,864
Deferred compensation plan obligations	64,435	60,290
Contingent purchase price liability - non-current	12,861	16,676
Other non-current liabilities	8,216	8,266
Total non-current liabilities	295,930	296,231
Total liabilities	525,815	591,399
STOCKHOLDERS' EQUITY
Common stock	1,250	1,188
Additional paid-in capital	645,740	604,284
Retained earnings	246,565	220,753
Treasury stock	(444,182)	(425,685)
Accumulated other comprehensive loss ("AOCL")	(649)	(695)
Total stockholders' equity	448,724	399,845
Total liabilities and stockholders' equity	$ 974,539	$ 991,244

Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Statement of Comprehensive Income [Abstract]
Revenue	$ 185,042	$ 177,466	$ 398,908	$ 382,192
Operating expenses	163,117	158,317	333,981	320,255
Gross margin	21,925	19,149	64,927	61,937
Corporate general and administrative expenses	6,615	8,306	16,480	18,504
Operating income	15,310	10,843	48,447	43,433
Other (expense) income:
Interest expense	(2,848)	(3,577)	(5,825)	(7,010)
Gain on sale of operations, net	45	68	101	76
Other (expense) income, net	(1,126)	3,936	1,733	5,911
Total other (expense) income, net	(3,929)	427	(3,991)	(1,023)
Income from continuing operations before income tax expense	11,381	11,270	44,456	42,410
Income tax expense	4,696	4,824	18,268	17,938
Income from continuing operations	6,685	6,446	26,188	24,472
Loss from discontinued operations, net of tax	(330)	(312)	(665)	(575)
Gain (loss) on disposal of discontinued operations, net of tax	290	(27)	290	(501)
Net income	$ 6,645	$ 6,107	$ 25,813	$ 23,396
Basic:
Continuing operations	$ 0.14	$ 0.13	$ 0.54	$ 0.51
Discontinued operations	(0.01)		(0.01)	(0.02)
Net income	0.13	0.13	0.53	0.49
Diluted:
Continuing operations	0.13	0.12	0.51	0.47
Discontinued operations			(0.01)	(0.02)
Net income	$ 0.13	$ 0.12	$ 0.50	$ 0.45
Basic weighted average shares outstanding	49,464	48,273	48,809	48,228
Diluted weighted average shares outstanding	52,024	52,052	51,227	52,352
Comprehensive Income:
Net income	$ 6,645	$ 6,107	$ 25,813	$ 23,396
Other comprehensive (loss) income, net of tax	(92)	88	46	97
Comprehensive income	$ 6,553	$ 6,195	$ 25,859	$ 23,493

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Cash flows from operating activities:
Net income	$ 25,813	$ 23,396
Adjustments to reconcile net income to net cash provided by operating activities:
Loss from discontinued operations, net of tax	375	1,076
Gain on sale of operations, net	(101)	(76)
Loss on early extinguishment of convertible debt	833
Depreciation and amortization expense	10,051	9,518
Amortization of discount on notes and deferred financing costs	1,639	2,364
Amortization of discount on contingent earnout liability	80	60
Bad debt expense, net of recoveries	2,799	2,358
Adjustment to contingent earnout liability	(1,525)	(2,983)
Deferred income taxes	(916)	(499)
Employee stock awards	2,911	2,987
Excess tax benefits from share based payment arrangements	(443)	(382)
Changes in assets and liabilities, net of acquisitions and divestitures:
Restricted cash	(6,450)	(1,078)
Accounts receivable, net	(37,287)	(34,497)
Other assets	(12)	(1,156)
Accounts payable	11,791	7,161
Income taxes payable	5,531	5,591
Accrued personnel costs	(9,745)	(7,968)
Other liabilities	(824)	(439)
Operating cash flows provided by continuing operations	4,520	5,433
Operating cash flows used in discontinued operations	(240)	(279)
Net cash provided by operating activities	4,280	5,154
Cash flows from investing activities:
Business acquisitions and purchases of client lists, net of cash acquired	(7,184)	(24,721)
Purchases of client fund investments	(6,661)	(9,695)
Proceeds from the sales and maturities of client fund investments	5,950	5,171
Proceeds (payments) from sales of divested and discontinued operations	101	(348)
Increase in funds held for clients	70,664	67,238
Additions to property and equipment, net	(5,300)	(2,312)
Collection of notes receivable	104	910
Investing cash flows provided by continuing operations	57,674	36,243
Investing cash flows provided by discontinued operations	21
Net cash provided by investing activities	57,695	36,243
Cash flows from financing activities:
Proceeds from bank debt	188,900	198,800
Payment of bank debt	(143,300)	(166,100)
Payment on early extinguishment of convertible debt	(17,173)
Payment for acquisition of treasury stock	(18,498)	(11,823)
Decrease in client funds obligations	(70,929)	(62,715)
Proceeds from exercise of stock options	4,669	7,044
Payment of contingent consideration of acquisitions	(4,816)	(1,496)
Excess tax benefit from exercise of stock awards	443	382
Payment of notes payable		(1,143)
Payment of acquired debt		(1,169)
Net cash used in financing activities	(60,704)	(38,220)
Net increase in cash and cash equivalents	1,271	3,177
Cash and cash equivalents at beginning of year	979	771
Cash and cash equivalents at end of period	$ 2,250	$ 3,948

Basis of Presentation

6 Months Ended

Jun. 30, 2015

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Basis of Presentation

1.	Basis of Presentation

The accompanying unaudited consolidated financial statements of CBIZ, Inc. and its subsidiaries (“CBIZ,” the “Company,” “we,” “us,” or “our”) have been prepared in accordance with the instructions to Form 10-Q and do not include all of the information and notes required by the accounting principles generally accepted in the United States (“GAAP”) for complete financial statements.

All intercompany accounts and transactions have been eliminated in consolidation. The accompanying unaudited 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.

These interim unaudited consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2014. In the opinion of management, all adjustments of a normal recurring nature considered necessary for a fair presentation have been included. Operating results for the three and six months ended June 30, 2015 are not necessarily indicative of the results that may be expected for the full year ending December 31, 2015.

The preparation of the consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. 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. Changes in circumstances could cause actual results to differ materially from those estimates.

A description of revenue recognition policies is included in the Annual Report on Form 10-K for the year ended December 31, 2014.

Accounts Receivable, Net

6 Months Ended

Jun. 30, 2015

Receivables [Abstract]

Accounts Receivable, Net

2.	Accounts Receivable, Net

Accounts receivable, net balances at June 30, 2015 and December 31, 2014 were as follows (in thousands):


	June 30,			December 31,
	2015			2014
Trade accounts receivable	$	127,954		$	107,174
Unbilled revenue		61,260			47,789

Total accounts receivable		189,214			154,963
Allowance for doubtful accounts		(11,986	)		(11,915	)

Accounts receivable, net	$	177,228		$	143,048

Goodwill and Other Intangible Assets, Net

6 Months Ended

Jun. 30, 2015

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 June 30, 2015 and December 31, 2014 were as follows (in thousands):


	June 30,			December 31,
	2015			2014
Goodwill	$	442,624		$	435,231
Intangible assets:
Client lists		143,201			140,187
Other intangible assets		7,146			6,482

Total intangible assets		150,347			146,669

Total goodwill and intangibles assets		592,971			581,900
Accumulated amortization:

Client lists		(60,978	)		(54,213	)
Other intangible assets		(1,584	)		(1,225	)

Total accumulated amortization		(62,562	)		(55,438	)

Goodwill and other intangible assets, net	$	530,409		$	526,462

- 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

6 Months Ended

Jun. 30, 2015

Text Block [Abstract]

Depreciation and Amortization

4.	Depreciation and Amortization

Depreciation and amortization expense for property and equipment and intangible assets for the three and six months ended June 30, 2015 and 2014 was as follows (in thousands):


	Three Months Ended June 30,				Six Months Ended June 30,
	2015		2014		2015		2014
Operating expenses	$	4,956	$	4,701	$	9,847	$	9,285
Corporate general and administrative expenses		108		117		204		233

Total depreciation and amortization expense	$	5,064	$	4,818	$	10,051	$	9,518

Debt and Financing Arrangements

6 Months Ended

Jun. 30, 2015

Debt Disclosure [Abstract]

Debt and Financing Arrangements

5.	Debt and Financing Arrangements

CBIZ had two primary financing arrangements and one additional financing arrangement at June 30, 2015 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:

4.875% Convertible Senior Subordinated Notes (the “2010 Notes”)

$400.0 million unsecured credit facility (the “credit facility”)

3.125% Convertible Senior Subordinated Notes (the “2006 Notes”)

The 2010 Notes and the credit facility are the Company’s two primary financing arrangements.

On April 10, 2015, CBIZ entered into an Amendment to the Credit Agreement that governs the credit facility dated as of July 28, 2014, by and among the Company and Bank of America, N.A., as administrative agent and bank, and other participating banks, to remove certain events from the definition of Change of Control contained therein. This amendment had no impact on the terms of the Credit Agreement (other than as described above), the accompanying Consolidated Balance Sheets, Consolidated Statements of Comprehensive Income and Consolidated Statements of Cash Flows.

In addition to the discussion below, refer to the Annual Report on Form 10-K for the year ended December 31, 2014 for additional details of CBIZ’s debt and financing arrangements.

2010 Notes

The 2010 Notes mature on October 1, 2015. At June 30, 2015 and December 31, 2014, the 2010 Notes were classified as a non-current liability due to management’s intention to retire the 2010 Notes during the year ended December 31, 2015 with the funds available under the credit facility.

During the three months ended June 30, 2015 the Company paid cash of $17.2 million and issued 5.1 million shares of CBIZ common stock valued at approximately $48.0 million in exchange for retiring $49.3 million of its outstanding 2010 Notes in two privately negotiated transactions. These transactions will result in lower interest expense of approximately $3.2 million on an annualized basis. A non-operating charge of approximately $0.8 million was recorded in the second quarter of 2015 related to the two privately negotiated transactions and is included in “Other income (expense), net” in the accompanying Consolidated Statements of Comprehensive Income. Notes repurchased are deemed to be extinguished. The Company may repurchase additional 2010 Notes in privately negotiated transactions before the maturity date, but there can be no assurance that additional transactions will be completed or on what terms.

The carrying amount of the 2010 Notes at June 30, 2015 and December 31, 2014 were as follows (in thousands):


	June 30,			December 31,
	2015			2014
Principal amount of notes	$	48,373		$	97,650
Unamortized discount		(306	)		(1,831	)

Net carrying amount	$	48,067		$	95,819

The discount on the liability component of the 2010 Notes is being amortized using the effective interest method based upon an annual effective rate of 7.5%, which represented the market rate for similar debt without a conversion option at the issuance date. The discount is being amortized over the term of the 2010 Notes which is five years from the date of issuance. At June 30, 2015, the unamortized discount had a remaining amortization period of approximately three months.

Bank Debt

CBIZ has a $400.0 million unsecured credit facility with Bank of America as agent for a group of eight participating banks that matures in July 2019. The balance outstanding under the credit facility was $153.0 million and $107.4 million at June 30, 2015 and December 31, 2014, respectively. Rates for the six months ended June 30, 2015 and 2014 (with respect to the Company’s prior credit facility which was terminated on July 28, 2014) were as follows:


	Six Months Ended June 30,
	2015	2014
Weighted average rates	2.17%	2.70%

Range of effective rates	1.88% - 3.25%	1.87% - 3.41%

CBIZ had approximately $139.5 million of available funds under the credit facility at June 30, 2015, net of outstanding letters of credit and performance guarantees of $4.2 million. The credit facility provides CBIZ with operating flexibility and funding to support seasonal working capital needs and other strategic initiatives such as acquisitions and share repurchases. CBIZ is in compliance with its debt covenants at June 30, 2015.

2006 Notes

At June 30, 2015, CBIZ had $750,000 aggregate principal amount outstanding of its 2006 Notes. The 2006 Notes mature on June 1, 2026 unless earlier redeemed, repurchased or converted.

Interest Expense

During the three and six months ended June 30, 2015 and 2014, CBIZ recognized interest expense as follows (in thousands):


	Three Months Ended June 30,				Six Months Ended June 30,
	2015		2014		2015		2014
2010 Notes (1)	$	1,683	$	2,534	$	3,609	$	5,041
Credit facility (2)		1,165		1,043		2,216		1,969

Total interest expense	$	2,848	$	3,577	$	5,825	$	7,010

(1)	Components of interest expense related to the 2010 Notes include the contractual coupon interest, amortization of discount and amortization of deferred financing costs. The portion related to the 2006 Notes is included but is minimal.

(2)	Components of interest expense related to the credit facility include amortization of deferred financing costs, commitment fees and line of credit fees

Commitments and Contingencies

6 Months Ended

Jun. 30, 2015

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 $2.3 million at both June 30, 2015 and December 31, 2014. In addition, CBIZ provides license bonds to various state agencies to meet certain licensing requirements. The amount of license bonds outstanding at June 30, 2015 and December 31, 2014 totaled $1.8 million and $1.9 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 both June 30, 2015 and December 31, 2014. 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 Jeffrey C. Stone v. Greenberg Traurig LLP, et al.

These lawsuits arose out of the bankruptcy of Mortgages Ltd., a mortgage lender to developers in the Phoenix, Arizona area. Various other professional firms and individuals 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 asserted claims against Mayer Hoffman for, among others things, violations of the Arizona Securities Act, common law fraud, and negligent misrepresentation, and sought 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.

With the exception of claims being pursued by two plaintiffs from the Ashkenazi lawsuit (“Baldino Group”), all other matters have been dismissed or settled without payment by the CBIZ Parties. The Baldino Group’s claims, which allege damages of approximately $16.0 million, are proceeding. At this time, the case is proceeding and no trial date has been set.

The CBIZ Parties deny all allegations of wrongdoing made against them 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.

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

6 Months Ended

Jun. 30, 2015

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 $37.0 million and $36.4 million at June 30, 2015 and December 31, 2014, respectively. All bonds are investment grade and are classified as available-for-sale. These bonds have maturity or callable dates ranging from July 2015 through November 2019, and are included in “Funds held for clients - current” in the accompanying 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 six months ended June 30, 2015 and the twelve months ended December 31, 2014 (in thousands):


	Six Months Ended June 30, 2015			Twelve Months Ended December 31, 2014
Fair value at beginning of period	$	38,399		$	30,011
Purchases		6,661			14,089
Sales		—			(245	)
Maturities and calls		(5,950	)		(6,426	)
Increase in bond premium		59			1,155
Fair market value adjustment		(12	)		(185	)

Fair value at end of period	$	39,157		$	38,399

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, 2014 for further discussion on CBIZ’s interest rate swaps.

CBIZ’s interest rate swap agreement expired in June 2015. At December 31, 2014, the interest rate swap was classified as a liability derivative. The following table summarizes CBIZ’s outstanding interest rate swap and its classification in the accompanying Consolidated Balance Sheets at December 31, 2014 (in thousands).


	December 31, 2014
	Notional		Fair			Balance Sheet
	Amount		Value (2)			Location
Interest rate swap (1)	$	25,000	$	(126	)	Other current and non-current liabilities

(3)	Represents interest rate swap with a notional value of $25 million which expired in June 2015. Under the terms of the interest rate swap, CBIZ paid interest at a fixed rate of 1.41% plus applicable margin as stated in the agreement, and received interest that varied with the three-month LIBOR.

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

The following table summarizes the effects of the interest rate swap on CBIZ’s accompanying Consolidated Statements of Comprehensive Income for the three and six months ended June 30, 2015 and 2014 (in thousands):


	Gain Recognized in AOCL, net of tax				Loss Reclassified from AOCL into Expense
	Three Months Ended June 30,				Three Months Ended June 30,
	2015		2014		2015		2014
Interest rate swap	$	34	$	61	$	55	$	109
	Six Months Ended June 30,				Six Months Ended June 30,
	2015		2014		2015		2014
Interest rate swap	$	79	$	117	$	128	$	226

Fair Value Measurements

6 Months Ended

Jun. 30, 2015

Fair Value Disclosures [Abstract]

Fair Value Measurements

8.	Fair Value Measurements

The following table summarizes CBIZ’s assets and liabilities at June 30, 2015 and December 31, 2014 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		June 30, 2015			December 31, 2014
Deferred compensation plan assets		1	$	64,435		$	60,290
Corporate bonds		1	$	39,157		$	38,399
Interest rate swap		2	$	—		$	(126	)
Contingent purchase price liabilities		3	$	(30,611	)	$	(33,368	)

During the six months ended June 30, 2015 and 2014, there were no transfers between the valuation hierarchy Levels 1, 2 and 3. The following table summarizes the change in Level 3 fair values of the Company’s contingent purchase price liability for the six months ended June 30, 2015 and 2014 (pre-tax basis) (in thousands):


	2015			2014
Beginning balance – January 1	$	(33,368	)	$	(25,196	)
Additions from business acquisitions		(4,186	)		(12,039	)
Payment of contingent purchase price liabilities		5,622			1,516
Change in fair value of contingencies		1,400			2,985
Change in net present value of contingencies		(79	)		(62	)

Ending balance – June 30	$	(30,611	)	$	(32,796	)

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 a 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 accompanying 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 June 30, 2015 and December 31, 2014 (in thousands):


	June 30, 2015				December 31, 2014
	Carrying Value		Fair Value		Carrying Value		Fair Value
2006 Convertible Notes	$	750	$	750	$	750	$	750
2010 Convertible Notes	$	48,067	$	64,220	$	95,819	$	118,157

The fair value of CBIZ’s 2006 Notes and 2010 Notes including the conversion feature 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 the 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 (Loss) Income

6 Months Ended

Jun. 30, 2015

Equity [Abstract]

Other Comprehensive (Loss) Income

9.	Other Comprehensive (Loss) Income

The following table is a summary of other comprehensive (loss) income and discloses the tax impact of each component of other comprehensive (loss) income for the three and six months ended June 30, 2015 and 2014 (in thousands):


	Three Months Ended June 30,						Six Months Ended June 30,
	2015			2014			2015			2014
Net unrealized (loss) gain on available-for-sale securities, net of income taxes (1)	$	(114	)	$	42		$	(7	)	$	9
Net unrealized gain on interest rate swaps, net of income taxes (2)		34			61			79			117
Foreign currency translation		(12	)		(15	)		(26	)		(29	)

Total other comprehensive (loss) income	$	(92	)	$	88		$	46		$	97

(1)	Net of income tax (benefit) expense of ($76) and $28 for the three months ended June 30, 2015 and 2014, respectively, and net of income tax (benefit) expense of ($5) and $6 for the six months ended June 30, 2015 and 2014, respectively.

(2)	Net of income tax expense of $20 and $36 for the three months ended June 30, 2015 and 2014, respectively, and net of income tax expense of $46 and $69 for the six months ended June 30, 2015 and 2014, respectively.

AOCL net of tax, was approximately $0.6 million and $0.7 million at June 30, 2015 and December 31, 2014, respectively. AOCL 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

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6522872

+ Details

Employer Share Plans

6 Months Ended

Jun. 30, 2015

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Employer Share Plans

10.

Employer Share Plans

Effective May 15, 2014, CBIZ shareholders approved a new plan, the CBIZ, Inc. 2014 Stock Incentive Plan (“2014 Plan”). The 2014 Plan is in addition to the 2002 Amended and Restated CBIZ, Inc. Stock Incentive Plan (“2002 Plan”), pursuant to which CBIZ has granted various stock-based awards through the year ended December 31, 2014. The terms and vesting schedules for stock-based awards vary by type and date of grant.

Beginning in 2015, the 2014 Plan replaces and, for future grants, supersedes the 2002 Plan. The operating terms of the 2014 Plan are substantially similar to those of the 2002 Plan. Under the 2014 Plan, which expires in 2024, a maximum of 9.6 million stock options, shares of restricted stock or other stock-based compensation awards may be granted. Shares subject to award under the 2014 Plan may be either authorized but unissued shares of CBIZ common stock or treasury shares. Compensation expense for stock-based awards recognized during the three and six months ended June 30, 2015 and 2014 was as follows (in thousands):


	Three Months Ended June 30,				Six Months Ended June 30,
	2015		2014		2015		2014
Stock options	$	534	$	666	$	1,375	$	1,315
Restricted stock awards		755		932		1,536		1,672

Total stock-based compensation expense	$	1,289	$	1,598	$	2,911	$	2,987

Stock award activity during the second quarter of 2015 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		5,602		$	7.06		1,039		$	7.30
Granted		900		$	9.25		362		$	9.12
Exercised or released		(656	)	$	7.12		(435	)	$	7.11
Expired or canceled		(62	)	$	7.14		(3	)	$	6.36

Outstanding at June 30, 2015		5,784		$	7.39		963		$	8.08

Exercisable at June 30, 2015		3,098		$	6.91

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

CBIZ utilized the Black-Scholes-Merton options-pricing model to determine the fair value of stock options on the date of grant. The fair value of stock options granted during the second quarter of 2015 was $2.34. The following weighted average assumptions were utilized:


	Six Months Ended June 30, 2015
Expected volatility (1)		26.65	%
Expected option life (years) (2)		4.64
Risk-free interest rate (3)		1.32	%
Expected dividend yield (4)		0.00	%

(1)	The expected volatility assumption was determined based upon the historical volatility of CBIZ’s stock price, using daily price intervals.

(2)	The expected option life was determined based upon CBIZ’s historical data using a midpoint scenario, which assumes all options are exercised halfway between the expiration date and the weighted average time it takes the option to vest.

(3)	The risk-free interest rate assumption was based upon zero-coupon U.S. Treasury bonds with a term approximating the expected life of the respective options.

(4)	The expected dividend yield assumption was determined in view of CBIZ’s historical and estimated dividend payouts. CBIZ does not expect to change its dividend payout policy in the foreseeable future.

Earnings Per Share

6 Months Ended

Jun. 30, 2015

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 from continuing operations for the three and six months ended June 30, 2015 and 2014 (in thousands, except per share data).


	Three Months Ended				Six Months Ended
	June 30,				June 30,
	2015		2014		2015		2014
Numerator:
Income from continuing operations	$	6,685	$	6,446	$	26,188	$	24,472

Denominator:
Basic
Weighted average common shares outstanding		49,464		48,273		48,809		48,228

Diluted
Stock options (1)		868		769		829		815
Restricted stock awards		224		258		290		338
Contingent shares (2)		118		134		118		134
Convertible senior subordinated notes (3)		1,350		2,618		1,181		2,837

Diluted weighted average common shares outstanding		52,024		52,052		51,227		52,352

Basic earnings per share from continuing operations	$	0.14	$	0.13	$	0.54	$	0.51

Diluted earnings per share from continuing operations	$	0.13	$	0.12	$	0.51	$	0.47

(1)

A total of 1.5 million and 1.2 million share based awards were excluded from the calculation of diluted earnings per share for the three and six months ended June 30, 2015, respectively, and a total of 1.1 million and 0.7 million share based awards were excluded from the calculation of diluted earnings per share for the three and six months ended June 30, 2014, respectively, as they were anti-dilutive.

(2)	Contingent shares represent additional shares to be issued for purchase price earned by former owners of businesses acquired by CBIZ.

(3)

The dilutive impact of potential shares to be issued related to the 2010 Notes based on the average share price for the three and six months ended June 30, 2015 was $9.34 and $9.05 compared to $8.71 and $8.84 for the same period in 2014. The average share prices for the three and six months ended June 30, 2015 and 2014 exceeded the conversion price of $7.41.

Acquisitions

6 Months Ended

Jun. 30, 2015

Business Combinations [Abstract]

Acquisitions

12.

Acquisitions

The cost of an acquisition is measured at the fair value of the consideration transferred, including contingent consideration. Acquisition-related costs are recognized as an expense in the period in which they are incurred. The identifiable assets acquired, liabilities assumed and contingent consideration are measured at their fair values at the date of acquisition. Goodwill is measured as the excess of the aggregate of the consideration transferred over the net of the amounts of identifiable assets acquired and liabilities assumed. A significant portion of the goodwill is deductible for income tax purposes. The operating results of acquired businesses are included in the accompanying consolidated financial statements beginning on the date of acquisition.

First quarter 2015

During the first quarter of 2015, CBIZ completed one acquisition described below for approximately $5.5 million aggregate net cash consideration and $4.2 million in contingent consideration. Pro forma results of operations have not been presented because the effect of the acquisition was insignificant to the Company’s income from continuing operations. CBIZ also purchased two client lists, which are reported in the Employee Services practice group. Total consideration for these client lists was $0.1 million cash paid at closing and $0.3 million in guaranteed future consideration.

•

Effective March 1, 2015, CBIZ acquired Model Consulting, Inc. (“Model”), located in Trevose, Pennsylvania. Model provides employee benefit consulting services to mid-sized companies in the Philadelphia and Southern New Jersey markets. Annualized revenue attributable to Model is estimated to be approximately $4.2 million. Operating results attributable to Model are reported in the Employee Services practice group.

Second quarter 2015

During the second quarter of 2015, CBIZ purchased one client list, which is reported in the Employee Services practice group. Total consideration for this client list is $3.0 million in future consideration. No acquisitions were completed in the second quarter of 2015.

First quarter 2014

During the first quarter of 2014, CBIZ completed three acquisitions for approximately $16.5 million aggregate net cash consideration, $1.9 million in CBIZ common stock and $10.2 million in contingent consideration.

•

Effective January 1, 2014, CBIZ acquired Clearview National Partners, LLC (“Clearview”), located in Waltham, Massachusetts. Clearview is a specialized employee benefits broker focused on providing employee benefit solutions to clients with more than 100 employees. Operating results attributable to Clearview are reported in the Employee Services practice group.

•

Effective January 1, 2014, CBIZ acquired Centric Insurance Agency (“Centric”), located in New Providence, New Jersey. Centric is an insurance broker providing property and casualty insurance, with a specialty in education and public schools. Operating results attributable to Centric are reported in the Employee Services practice group.

•

Effective February 1, 2014, CBIZ acquired Lewis Birch & Richardo, LLC (“LBR”), located in Tampa Bay, Florida. LBR 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 health care provider services. Operating results attributable to LBR are reported in the Financial Services practice group.

Second quarter 2014

During the second quarter of 2014, CBIZ completed one acquisition for approximately $8.1 million aggregate net cash consideration, $0.9 million in CBIZ common stock and $2.1 million in contingent consideration.

•

Effective June 1, 2014, CBIZ acquired Tegrit Group (“Tegrit”), located in Akron, Ohio. Tegrit is a national provider of actuarial consulting and retirement plan administration. Operating results attributable to Tegrit are reported in the Employee Services practice group.

Aggregate purchase price

The estimated fair values of the assets acquired and the liabilities assumed during the six months ended June 30, 2015 and 2014, respectively, are as follows (in thousands):


	Six Months Ended June 30,
	2015		2014
Cash	$	—	$	402
Accounts receivable, net		—		3,416
Work in process, net		—		900
Other assets		—		488
Identifiable intangible assets		2,844		10,283
Current liabilities		—		(2,342	)

Total identifiable net assets	$	2,844	$	13,147
Goodwill		6,865		26,325

Aggregate purchase price	$	9,709	$	39,472

The goodwill of $6.9 million arising from the acquisition in the first half of 2015 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. All of the goodwill recognized is deductible for income tax purposes.

The goodwill of $6.9 million arising from the acquisition in the first half of 2015 is reported under the Employee Services operating segment. Of the $26.3 million of goodwill arising from acquisitions closed during the first half of 2014, $9.2 million is reported under the Financial Services operating segment and $17.1 million is reported under the Employee Services operating segment.

Contingent purchase price liability

Under the terms of each of the Model acquisition agreement, a portion of the purchase price is contingent on future performance of the business acquired. Utilizing a probability weighted income approach, CBIZ determined that the fair value of the contingent consideration arrangement was $4.2 million, of which $1.6 million was recorded in “Contingent purchase price liability – current” and $2.6 million was recorded in “Contingent purchase price liability – non-current” in the accompanying Consolidated Balance Sheets at June 30, 2015.

Change in contingent purchase price liability related to prior acquisitions

During the three and six months ended June 30, 2015, CBIZ reduced the fair value of the contingent purchase price liability related to prior acquisitions by $0.0 million and $1.5 million, respectively, due to lower than originally projected future results of the acquired businesses. During the same periods in 2014, CBIZ reduced the fair value of the contingent purchase price liability related to prior acquisitions by 2.1 million and $3.0 million, respectively, due to lower than originally projected future results of the acquired businesses. These reductions are included in “Other income (expense), net” in the accompanying Consolidated Statements of Comprehensive Income.

Contingent amounts related to prior acquisitions

During the three months ended June 30, 2015, CBIZ paid $1.5 million in cash and issued approximately 32,000 shares of CBIZ common stock valued at approximately $0.3 million as contingent earn outs for previous acquisitions. During the six months ended June 30, 2015, CBIZ paid $4.8 million in cash and issued approximately 91,000 shares of CBIZ common stock valued at approximately $0.8 million as contingent earn outs for previous acquisitions. During the three and six months ended June 30, 2014, CBIZ paid $0 and $1.5 million, respectively, in cash as contingent earn outs for previous acquisitions.

- 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).

+ References

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-Name Accounting Standards Codification
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+ Details

Discontinued Operations and Divestitures

6 Months Ended

Jun. 30, 2015

Discontinued Operations and Disposal Groups [Abstract]

Discontinued Operations and Divestitures

13.

Discontinued Operations and Divestitures

CBIZ has divested, 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 Financial Accounting Standards Board (“FASB”) Accounting Standard Update (“ASU”) No. 2014-08, “Reporting Discontinued Operations and Disclosures of Disposals of an Entity (Topic 360)” which was effective January 1, 2015. Discontinued operations through December 31, 2014 followed the criteria in FASB Accounting Standards Codification 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 from operations of discontinued operations, net of tax” in the accompanying Consolidated Statements of Comprehensive Income. For the six months ended June 30, 2015, the loss on operations of discontinued operations represents the results from the operations of two small businesses under the Financial Services segment that were discontinued in December 2014, one of which was sold on June 1, 2015. For the six months ended June 30, 2014, the loss on operations of discontinued operations represents the results from operations of the two businesses mentioned above as well as the Company’s property tax business located in Leawood, Kansas that was discontinued in December 2013 and subsequently sold on June 1, 2014.

Revenue and results from operations of discontinued operations for the three and six months ended June 30, 2015 and 2014 were as follows (in thousands):


	Three Months Ended June 30,						Six Months Ended June 30,
	2015			2014			2015			2014
Revenue	$	2,391		$	3,340		$	5,907		$	7,485

Loss from discontinued operations before income tax	$	(477	)	$	(701	)	$	(993	)	$	(1,237	)
Income tax benefit		(147	)		(389	)		(328	)		(662	)

Loss from discontinued operations, net of tax	$	(330	)	$	(312	)	$	(665	)	$	(575	)

Losses from the sale of discontinued operations are recorded as “(Loss) 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) on disposal of discontinued operations, net of tax” in the period they are earned.

During the three and six months ended June 30, 2015, CBIZ sold a small business within the Financial Services segment that was discontinued in December 2014. During the six months ended June 30, 2014, CBIZ sold its property tax business located in Leawood, Kansas. In addition, a loss was recorded representing the finalization of the working capital adjustment related to the August 2013 sale of Medical Management Professionals.

For the three and six months ended June 30, 2015 and 2014, gain (loss) on the disposal of discontinued operations was as follows (in thousands):


	Three Months Ended June 30,						Six Months Ended June 30,
	2015			2014			2015			2014
Gain (loss) on disposal of discontinued operations, before income tax	$	129		$	(11	)	$	129		$	(885	)
Income tax (benefit) expense		(161	)		16			(161	)		(384	)

Gain (loss) on disposal of discontinued operations, net of tax	$	290		$	(27	)	$	290		$	(501	)

At June 30, 2015 and December 31, 2014, the assets and liabilities of businesses classified as discontinued operations were reported separately in the accompanying consolidated financial statements and consisted of the following (in thousands):


	June 30,		December 31,
	2015		2014
Assets:
Accounts receivable, net	$	4,570	$	4,699
Other assets		327		530

Assets of discontinued operations	$	4,897	$	5,229

Liabilities:
Accounts payable	$	414	$	388
Accrued personnel		550		591
Accrued expenses		314		324

Liabilities of discontinued operations	$	1,278	$	1,303

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 accompanying Consolidated Statements of Comprehensive Income.

- Definition

The entire disclosure related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component.

+ References

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

Segment Disclosures

6 Months Ended

Jun. 30, 2015

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 each practice group is provided in the table below.


Financial Services	Employee Services	National Practices

• Accounting • Tax • Government Health Care Consulting • Financial Advisory • Valuation • Litigation Support • 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 certain health care costs, gains or losses attributable to assets held in the Company’s deferred compensation plan, share-based compensation, 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, 2014. Upon consolidation, 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 June 30, 2015 and 2014 was as follows (in thousands):


	Three Months Ended June 30, 2015
	Financial Services		Employee Services			National Practices		Corporate and Other			Total
Revenue	$	116,671	$	61,024		$	7,347	$	—		$	185,042
Operating expenses		102,345		51,242			6,649		2,881			163,117

Gross margin		14,326		9,782			698		(2,881	)		21,925
Corporate general & admin		—		—			—		6,615			6,615

Operating income (loss)		14,326		9,782			698		(9,496	)		15,310
Other income (expense):
Interest expense		—		(11	)		—		(2,837	)		(2,848	)
Gain on sale of operations, net		—		—			—		45			45
Other income (expense), net		8		82			1		(1,217	)		(1,126	)

Total other income (expense)		8		71			1		(4,009	)		(3,929	)

Income (loss) from continuing operations before income tax expense	$	14,334	$	9,853		$	699	$	(13,505	)	$	11,381


	Three Months Ended June 30, 2014
	Financial Services			Employee Services			National Practices		Corporate and Other			Total
Revenue	$	115,663		$	54,479		$	7,324	$	—		$	177,466
Operating expenses		100,584			45,936			6,683		5,114			158,317

Gross margin		15,079			8,543			641		(5,114	)		19,149
Corporate general & admin		—			—			—		8,306			8,306

Operating income (loss)		15,079			8,543			641		(13,420	)		10,843
Other (expense) income:
Interest expense		—			(8	)		—		(3,569	)		(3,577	)
Gain on sale of operations, net		—			—			—		68			68
Other (expense) income, net		(58	)		89			—		3,905			3,936

Total other (expense) income		(58	)		81			—		404			427

Income (loss) from continuing operations before income tax expense	$	15,021		$	8,624		$	641	$	(13,016	)	$	11,270

Segment information for the six months ended June 30, 2015 and 2014 was as follows (in thousands):


	Six Months Ended June 30, 2015
	Financial Services		Employee Services			National Practices		Corporate and Other			Total
Revenue	$	260,503	$	123,675		$	14,730	$	—		$	398,908
Operating expenses		210,963		102,770			13,250		6,998			333,981

Gross margin		49,540		20,905			1,480		(6,998	)		64,927
Corporate general & admin		—		—			—		16,480			16,480

Operating income (loss)		49,540		20,905			1,480		(23,478	)		48,447
Other income (expense):
Interest expense		—		(20	)		—		(5,805	)		(5,825	)
Gain on sale of operations, net		—		—			—		101			101
Other income, net		107		199			1		1,426			1,733

Total other income (expense)		107		179			1		(4,278	)		(3,991	)

Income (loss) from continuing operations before income tax expense	$	49,647	$	21,084		$	1,481	$	(27,756	)	$	44,456


	Six Months Ended June 30, 2014
	Financial Services		Employee Services			National Practices		Corporate and Other			Total
Revenue	$	256,901	$	110,588		$	14,703	$	—		$	382,192
Operating expenses		206,346		91,671			13,317		8,921			320,255

Gross margin		50,555		18,917			1,386		(8,921	)		61,937
Corporate general & admin		—		—			—		18,504			18,504

Operating income (loss)		50,555		18,917			1,386		(27,425	)		43,433
Other income (expense):
Interest expense		—		(16	)		—		(6,994	)		(7,010	)
Gain on sale of operations, net		—		—			—		76			76
Other income, net		41		375			—		5,495			5,911

Total other income (expense)		41		359			—		(1,423	)		(1,023	)

Income (loss) from continuing operations before income tax expense	$	50,596	$	19,276		$	1,386	$	(28,848	)	$	42,410

- 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

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-Name Accounting Standards Codification
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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+ Details

New Accounting Pronouncements

6 Months Ended

Jun. 30, 2015

Accounting Changes and Error Corrections [Abstract]

New Accounting Pronouncements

15.

New Accounting Pronouncements

In May 2014, the FASB issued ASU No. 2014-09, “Revenue from Contracts with Customers” (“ASU 2014-09”). The objective of ASU 2014-09 is to establish a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and will supersede most of the existing revenue recognition guidance, including industry-specific guidance. The core principle of ASU 2014-09 is that an entity recognizes revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. In applying the new guidance, an entity will (1) identify the contract(s) with a customer, (2) identify the performance obligations in the contract, (3) determine the transaction price, (4) allocate the transaction price to the contract’s performance obligations; and (5) recognize revenue when (or as) the entity satisfies a performance obligation. ASU 2014-09 applies to all contracts with customers except those that are within the scope of other topics in the FASB Accounting Standards Codification. On July 9, 2015, the FASB agreed to delay the effective date of ASU 2014-09 by one year. In accordance with the delay, the new guidance is effective for annual reporting periods (including interim periods within those periods) beginning after December 15, 2017 for public companies. Early adoption is permitted but not before annual periods beginning after December 15, 2016. Entities have the option of using either a full retrospective or modified approach to adopt ASU 2014-09. CBIZ is currently evaluating the new guidance and has not determined the impact this standard may have on its financial statements nor decided upon the method of adoption.

In April 2015, the FASB issued “Interest—Imputation of Interest”, (“ASU No. 2015-03”), which requires that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. The recognition and measurement guidance of debt issuance costs are not affected by the amendments in this update. ASU 2015-03 will be effective for the Company beginning in the first quarter of 2016 and requires the Company to apply the new guidance on a retrospective basis on adoption. At June 30, 2015, the Company had $0.3 million of unamortized debt issue costs classified within other assets.

- Definition

The entire disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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-Glossary Change in Accounting Principle
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-Name Accounting Standards Codification
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+ Details

Subsequent Events

6 Months Ended

Jun. 30, 2015

Subsequent Events [Abstract]

Subsequent Events

16.

Subsequent Events

Subsequent to June 30, 2015 up to July 31, 2015, CBIZ repurchased approximately 630,000 shares of its common stock in the open market at a total cost of approximately $6.1 million. Between January 1, 2015 and July 31, 2015, CBIZ repurchased approximately 2.5 million shares of its common stock in the open market at a total cost of approximately $23.3 million.

Accounts Receivable, Net (Tables)

6 Months Ended

Jun. 30, 2015

Receivables [Abstract]

Accounts Receivable, Net

Accounts receivable, net balances at June 30, 2015 and December 31, 2014 were as follows (in thousands):


	June 30,			December 31,
	2015			2014
Trade accounts receivable	$	127,954		$	107,174
Unbilled revenue		61,260			47,789

Total accounts receivable		189,214			154,963
Allowance for doubtful accounts		(11,986	)		(11,915	)

Accounts receivable, net	$	177,228		$	143,048

Goodwill and Other Intangible Assets, Net (Tables)

6 Months Ended

Jun. 30, 2015

Goodwill and Intangible Assets Disclosure [Abstract]

Components of Goodwill and Other Intangible Assets, Net

The components of goodwill and other intangible assets, net at June 30, 2015 and December 31, 2014 were as follows (in thousands):


	June 30,			December 31,
	2015			2014
Goodwill	$	442,624		$	435,231
Intangible assets:
Client lists		143,201			140,187
Other intangible assets		7,146			6,482

Total intangible assets		150,347			146,669

Total goodwill and intangibles assets		592,971			581,900
Accumulated amortization:

Client lists		(60,978	)		(54,213	)
Other intangible assets		(1,584	)		(1,225	)

Total accumulated amortization		(62,562	)		(55,438	)

Goodwill and other intangible assets, net	$	530,409		$	526,462

Depreciation and Amortization (Tables)

6 Months Ended

Jun. 30, 2015

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 and six months ended June 30, 2015 and 2014 was as follows (in thousands):


	Three Months Ended June 30,				Six Months Ended June 30,
	2015		2014		2015		2014
Operating expenses	$	4,956	$	4,701	$	9,847	$	9,285
Corporate general and administrative expenses		108		117		204		233

Total depreciation and amortization expense	$	5,064	$	4,818	$	10,051	$	9,518

Debt and Financing Arrangements (Tables)

6 Months Ended

Jun. 30, 2015

Summary of Unsecured Credit Facility

Rates for the six months ended June 30, 2015 and 2014 (with respect to the Company’s prior credit facility which was terminated on July 28, 2014) were as follows:


	Six Months Ended June 30,
	2015	2014
Weighted average rates	2.17%	2.70%

Range of effective rates	1.88% - 3.25%	1.87% - 3.41%

Summary of Recognized Interest Expense

During the three and six months ended June 30, 2015 and 2014, CBIZ recognized interest expense as follows (in thousands):


	Three Months Ended June 30,				Six Months Ended June 30,
	2015		2014		2015		2014
2010 Notes (1)	$	1,683	$	2,534	$	3,609	$	5,041
Credit facility (2)		1,165		1,043		2,216		1,969

Total interest expense	$	2,848	$	3,577	$	5,825	$	7,010

(1)	Components of interest expense related to the 2010 Notes include the contractual coupon interest, amortization of discount and amortization of deferred financing costs. The portion related to the 2006 Notes is included but is minimal.

(2)	Components of interest expense related to the credit facility include amortization of deferred financing costs, commitment fees and line of credit fees

2010 Convertible Senior Subordinated Notes [Member]

Summary of Carrying Amount of Debt and Equity Components

The carrying amount of the 2010 Notes at June 30, 2015 and December 31, 2014 were as follows (in thousands):


	June 30,			December 31,
	2015			2014
Principal amount of notes	$	48,373		$	97,650
Unamortized discount		(306	)		(1,831	)

Net carrying amount	$	48,067		$	95,819

Financial Instruments (Tables)

6 Months Ended

Jun. 30, 2015

Investments, All Other Investments [Abstract]

Summary of Bond Activity

The following table summarizes CBIZ’s bond activity for the six months ended June 30, 2015 and the twelve months ended December 31, 2014 (in thousands):


	Six Months Ended June 30, 2015			Twelve Months Ended December 31, 2014
Fair value at beginning of period	$	38,399		$	30,011
Purchases		6,661			14,089
Sales		—			(245	)
Maturities and calls		(5,950	)		(6,426	)
Increase in bond premium		59			1,155
Fair market value adjustment		(12	)		(185	)

Fair value at end of period	$	39,157		$	38,399

Summary of Outstanding Interest Rate Swap

The following table summarizes CBIZ’s outstanding interest rate swap and its classification in the accompanying Consolidated Balance Sheets at December 31, 2014 (in thousands).


	December 31, 2014
	Notional		Fair			Balance Sheet
	Amount		Value (2)			Location
Interest rate swap (1)	$	25,000	$	(126	)	Other current and non-current liabilities

(3)	Represents interest rate swap with a notional value of $25 million which expired in June 2015. Under the terms of the interest rate swap, CBIZ paid interest at a fixed rate of 1.41% plus applicable margin as stated in the agreement, and received interest that varied with the three-month LIBOR.

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

Summary of Effects of Interest Rate Swap


	Gain Recognized in AOCL, net of tax				Loss Reclassified from AOCL into Expense
	Three Months Ended June 30,				Three Months Ended June 30,
	2015		2014		2015		2014
Interest rate swap	$	34	$	61	$	55	$	109
	Six Months Ended June 30,				Six Months Ended June 30,
	2015		2014		2015		2014
Interest rate swap	$	79	$	117	$	128	$	226

Fair Value Measurements (Tables)

6 Months Ended

Jun. 30, 2015

Fair Value Disclosures [Abstract]

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


	Level		June 30, 2015			December 31, 2014
Deferred compensation plan assets		1	$	64,435		$	60,290
Corporate bonds		1	$	39,157		$	38,399
Interest rate swap		2	$	—		$	(126	)
Contingent purchase price liabilities		3	$	(30,611	)	$	(33,368	)

Change in Level 3 Fair Values of Contingent Purchase Price Liability

The following table summarizes the change in Level 3 fair values of the Company’s contingent purchase price liability for the six months ended June 30, 2015 and 2014 (pre-tax basis) (in thousands):


	2015			2014
Beginning balance – January 1	$	(33,368	)	$	(25,196	)
Additions from business acquisitions		(4,186	)		(12,039	)
Payment of contingent purchase price liabilities		5,622			1,516
Change in fair value of contingencies		1,400			2,985
Change in net present value of contingencies		(79	)		(62	)

Ending balance – June 30	$	(30,611	)	$	(32,796	)

Financial Instruments

The following table presents financial instruments that are not carried at fair value but which require fair value disclosure as of June 30, 2015 and December 31, 2014 (in thousands):


	June 30, 2015				December 31, 2014
	Carrying Value		Fair Value		Carrying Value		Fair Value
2006 Convertible Notes	$	750	$	750	$	750	$	750
2010 Convertible Notes	$	48,067	$	64,220	$	95,819	$	118,157

Other Comprehensive (Loss) Income (Tables)

6 Months Ended

Jun. 30, 2015

Equity [Abstract]

Summary of Other Comprehensive (Loss) Income and Tax Impact


	Three Months Ended June 30,						Six Months Ended June 30,
	2015			2014			2015			2014
Net unrealized (loss) gain on available-for-sale securities, net of income taxes (1)	$	(114	)	$	42		$	(7	)	$	9
Net unrealized gain on interest rate swaps, net of income taxes (2)		34			61			79			117
Foreign currency translation		(12	)		(15	)		(26	)		(29	)

Total other comprehensive (loss) income	$	(92	)	$	88		$	46		$	97

(1)	Net of income tax (benefit) expense of ($76) and $28 for the three months ended June 30, 2015 and 2014, respectively, and net of income tax (benefit) expense of ($5) and $6 for the six months ended June 30, 2015 and 2014, respectively.

(2)	Net of income tax expense of $20 and $36 for the three months ended June 30, 2015 and 2014, respectively, and net of income tax expense of $46 and $69 for the six months ended June 30, 2015 and 2014, respectively.

Employer Share Plans (Tables)

6 Months Ended

Jun. 30, 2015

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Schedule of Share-Based Compensation Awards

Compensation expense for stock-based awards recognized during the three and six months ended June 30, 2015 and 2014 was as follows (in thousands):


	Three Months Ended June 30,				Six Months Ended June 30,
	2015		2014		2015		2014
Stock options	$	534	$	666	$	1,375	$	1,315
Restricted stock awards		755		932		1,536		1,672

Total stock-based compensation expense	$	1,289	$	1,598	$	2,911	$	2,987

Stock Award Activity

Stock award activity during the second quarter of 2015 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		5,602		$	7.06		1,039		$	7.30
Granted		900		$	9.25		362		$	9.12
Exercised or released		(656	)	$	7.12		(435	)	$	7.11
Expired or canceled		(62	)	$	7.14		(3	)	$	6.36

Outstanding at June 30, 2015		5,784		$	7.39		963		$	8.08

Exercisable at June 30, 2015		3,098		$	6.91

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

Schedule of Fair Value Option Award Weighted Average Assumptions Used

The following weighted average assumptions were utilized:


	Six Months Ended June 30, 2015
Expected volatility (1)		26.65	%
Expected option life (years) (2)		4.64
Risk-free interest rate (3)		1.32	%
Expected dividend yield (4)		0.00	%

(1)	The expected volatility assumption was determined based upon the historical volatility of CBIZ’s stock price, using daily price intervals.

(2)	The expected option life was determined based upon CBIZ’s historical data using a midpoint scenario, which assumes all options are exercised halfway between the expiration date and the weighted average time it takes the option to vest.

(3)	The risk-free interest rate assumption was based upon zero-coupon U.S. Treasury bonds with a term approximating the expected life of the respective options.

(4)	The expected dividend yield assumption was determined in view of CBIZ’s historical and estimated dividend payouts. CBIZ does not expect to change its dividend payout policy in the foreseeable future.

Earnings Per Share (Tables)

6 Months Ended

Jun. 30, 2015

Earnings Per Share [Abstract]

Computation of Basic and Diluted Earnings Per Share from Continuing Operations


	Three Months Ended				Six Months Ended
	June 30,				June 30,
	2015		2014		2015		2014
Numerator:
Income from continuing operations	$	6,685	$	6,446	$	26,188	$	24,472

Denominator:
Basic
Weighted average common shares outstanding		49,464		48,273		48,809		48,228

Diluted
Stock options (1)		868		769		829		815
Restricted stock awards		224		258		290		338
Contingent shares (2)		118		134		118		134
Convertible senior subordinated notes (3)		1,350		2,618		1,181		2,837

Diluted weighted average common shares outstanding		52,024		52,052		51,227		52,352

Basic earnings per share from continuing operations	$	0.14	$	0.13	$	0.54	$	0.51

Diluted earnings per share from continuing operations	$	0.13	$	0.12	$	0.51	$	0.47

(1)

(2)	Contingent shares represent additional shares to be issued for purchase price earned by former owners of businesses acquired by CBIZ.

(3)

Acquisitions (Tables)

6 Months Ended

Jun. 30, 2015

Business Combinations [Abstract]

Schedule of Estimated Fair Values of Assets Acquired and Liabilities Assumed

The estimated fair values of the assets acquired and the liabilities assumed during the six months ended June 30, 2015 and 2014, respectively, are as follows (in thousands):


	Six Months Ended June 30,
	2015		2014
Cash	$	—	$	402
Accounts receivable, net		—		3,416
Work in process, net		—		900
Other assets		—		488
Identifiable intangible assets		2,844		10,283
Current liabilities		—		(2,342	)

Total identifiable net assets	$	2,844	$	13,147
Goodwill		6,865		26,325

Aggregate purchase price	$	9,709	$	39,472

Discontinued Operations and Divestitures (Tables)

6 Months Ended

Jun. 30, 2015

Gain (loss) on Disposals of Discontinued Operations

For the three and six months ended June 30, 2015 and 2014, gain (loss) on the disposal of discontinued operations was as follows (in thousands):


	Three Months Ended June 30,						Six Months Ended June 30,
	2015			2014			2015			2014
Gain (loss) on disposal of discontinued operations, before income tax	$	129		$	(11	)	$	129		$	(885	)
Income tax (benefit) expense		(161	)		16			(161	)		(384	)

Gain (loss) on disposal of discontinued operations, net of tax	$	290		$	(27	)	$	290		$	(501	)

Discontinued Operations [Member]

Loss from Discontinued Operations, Net of Tax

Revenue and results from operations of discontinued operations for the three and six months ended June 30, 2015 and 2014 were as follows (in thousands):


	Three Months Ended June 30,						Six Months Ended June 30,
	2015			2014			2015			2014
Revenue	$	2,391		$	3,340		$	5,907		$	7,485

Loss from discontinued operations before income tax	$	(477	)	$	(701	)	$	(993	)	$	(1,237	)
Income tax benefit		(147	)		(389	)		(328	)		(662	)

Loss from discontinued operations, net of tax	$	(330	)	$	(312	)	$	(665	)	$	(575	)

Assets and Liabilities


	June 30,		December 31,
	2015		2014
Assets:
Accounts receivable, net	$	4,570	$	4,699
Other assets		327		530

Assets of discontinued operations	$	4,897	$	5,229

Liabilities:
Accounts payable	$	414	$	388
Accrued personnel		550		591
Accrued expenses		314		324

Liabilities of discontinued operations	$	1,278	$	1,303

Segment Disclosures (Tables)

6 Months Ended

Jun. 30, 2015

Segment Reporting [Abstract]

Summary of Segment Information

Segment information for the three months ended June 30, 2015 and 2014 was as follows (in thousands):


	Three Months Ended June 30, 2015
	Financial Services		Employee Services			National Practices		Corporate and Other			Total
Revenue	$	116,671	$	61,024		$	7,347	$	—		$	185,042
Operating expenses		102,345		51,242			6,649		2,881			163,117

Gross margin		14,326		9,782			698		(2,881	)		21,925
Corporate general & admin		—		—			—		6,615			6,615

Operating income (loss)		14,326		9,782			698		(9,496	)		15,310
Other income (expense):
Interest expense		—		(11	)		—		(2,837	)		(2,848	)
Gain on sale of operations, net		—		—			—		45			45
Other income (expense), net		8		82			1		(1,217	)		(1,126	)

Total other income (expense)		8		71			1		(4,009	)		(3,929	)

Income (loss) from continuing operations before income tax expense	$	14,334	$	9,853		$	699	$	(13,505	)	$	11,381


	Three Months Ended June 30, 2014
	Financial Services			Employee Services			National Practices		Corporate and Other			Total
Revenue	$	115,663		$	54,479		$	7,324	$	—		$	177,466
Operating expenses		100,584			45,936			6,683		5,114			158,317

Gross margin		15,079			8,543			641		(5,114	)		19,149
Corporate general & admin		—			—			—		8,306			8,306

Operating income (loss)		15,079			8,543			641		(13,420	)		10,843
Other (expense) income:
Interest expense		—			(8	)		—		(3,569	)		(3,577	)
Gain on sale of operations, net		—			—			—		68			68
Other (expense) income, net		(58	)		89			—		3,905			3,936

Total other (expense) income		(58	)		81			—		404			427

Income (loss) from continuing operations before income tax expense	$	15,021		$	8,624		$	641	$	(13,016	)	$	11,270

Segment information for the six months ended June 30, 2015 and 2014 was as follows (in thousands):


	Six Months Ended June 30, 2015
	Financial Services		Employee Services			National Practices		Corporate and Other			Total
Revenue	$	260,503	$	123,675		$	14,730	$	—		$	398,908
Operating expenses		210,963		102,770			13,250		6,998			333,981

Gross margin		49,540		20,905			1,480		(6,998	)		64,927
Corporate general & admin		—		—			—		16,480			16,480

Operating income (loss)		49,540		20,905			1,480		(23,478	)		48,447
Other income (expense):
Interest expense		—		(20	)		—		(5,805	)		(5,825	)
Gain on sale of operations, net		—		—			—		101			101
Other income, net		107		199			1		1,426			1,733

Total other income (expense)		107		179			1		(4,278	)		(3,991	)

Income (loss) from continuing operations before income tax expense	$	49,647	$	21,084		$	1,481	$	(27,756	)	$	44,456


	Six Months Ended June 30, 2014
	Financial Services		Employee Services			National Practices		Corporate and Other			Total
Revenue	$	256,901	$	110,588		$	14,703	$	—		$	382,192
Operating expenses		206,346		91,671			13,317		8,921			320,255

Gross margin		50,555		18,917			1,386		(8,921	)		61,937
Corporate general & admin		—		—			—		18,504			18,504

Operating income (loss)		50,555		18,917			1,386		(27,425	)		43,433
Other income (expense):
Interest expense		—		(16	)		—		(6,994	)		(7,010	)
Gain on sale of operations, net		—		—			—		76			76
Other income, net		41		375			—		5,495			5,911

Total other income (expense)		41		359			—		(1,423	)		(1,023	)

Income (loss) from continuing operations before income tax expense	$	50,596	$	19,276		$	1,386	$	(28,848	)	$	42,410

Accounts Receivable, Net - Accounts Receivables Net (Detail) - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
Accounts Receivable, Net, Current [Abstract]
Trade accounts receivable	$ 127,954	$ 107,174
Unbilled revenue	61,260	47,789
Total accounts receivable	189,214	154,963
Allowance for doubtful accounts	(11,986)	(11,915)
Accounts receivable, net	$ 177,228	$ 143,048

Goodwill and Other Intangible Assets, Net - Components of Goodwill and Other Intangible Assets, Net (Detail) - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
Finite-Lived Intangible Assets [Line Items]
Goodwill	$ 442,624	$ 435,231
Intangible assets:
Total intangible assets	150,347	146,669
Total goodwill and intangibles assets	592,971	581,900
Accumulated amortization:
Total accumulated amortization	(62,562)	(55,438)
Goodwill and other intangible assets, net	530,409	526,462
Client Lists [Member]
Intangible assets:
Total intangible assets	143,201	140,187
Accumulated amortization:
Total accumulated amortization	(60,978)	(54,213)
Other Intangible Assets [Member]
Intangible assets:
Total intangible assets	7,146	6,482
Accumulated amortization:
Total accumulated amortization	$ (1,584)	$ (1,225)

Depreciation and Amortization - Depreciation and Amortization Expense for Property and Equipment and Intangible Assets (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Property, Plant and Equipment [Line Items]
Total depreciation and amortization expense	$ 5,064	$ 4,818	$ 10,051	$ 9,518
Operating Expenses [Member]
Property, Plant and Equipment [Line Items]
Total depreciation and amortization expense	4,956	4,701	9,847	9,285
Corporate General and Administrative Expenses [Member]
Property, Plant and Equipment [Line Items]
Total depreciation and amortization expense	$ 108	$ 117	$ 204	$ 233

Debt and Financing Arrangements - Additional Information (Detail) $ in Millions	Jun. 30, 2015 Debt	Mar. 31, 2015 USD ($)
Debt Instrument [Line Items]
Primary financing arrangements	2
Number of insignificant financing arrangements	1
Unsecured credit facility \| $		$ 400.0
2010 Convertible Senior Subordinated Notes [Member]
Debt Instrument [Line Items]
Interest rate on Notes		4.875%
2006 Convertible Senior Subordinated Notes [Member]
Debt Instrument [Line Items]
Interest rate on Notes		3.125%

Debt and Financing Arrangements (2010 Notes) - Additional Information (Detail) - USD ($) $ in Thousands, shares in Millions		3 Months Ended		6 Months Ended
	Sep. 27, 2010	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Debt Instrument [Line Items]
Interest expense annualized basis		$ 2,848	$ 3,577	$ 5,825	$ 7,010
Non operating charge included in other income (expense), net		(1,126)	3,936	1,733	5,911
2010 Convertible Senior Subordinated Notes [Member]
Debt Instrument [Line Items]
Cash portion of retirement		$ 17,200
Shares issued in exchange for partial retirement of debt		5.1
Partial extinguishment of debt		$ 49,300
Common stock valued in exchange for partial retirement of debt		48,000
Interest expense annualized basis		$ 1,683	$ 2,534	3,609	$ 5,041
Non operating charge included in other income (expense), net				$ 800
Amortized discount at annual effective rate	7.50%
Discount, period of issuance	5 years
Remaining period for amortization of discount		3 months

Debt and Financing Arrangements - Summary of Carrying Amount of Debt and Equity Components (Detail) - 2010 Convertible Senior Subordinated Notes [Member] - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
Principal amount of notes	$ 48,373	$ 97,650
Unamortized discount	(306)	(1,831)
Net carrying amount	$ 48,067	$ 95,819

Debt and Financing Arrangements (Bank Debt) - Additional Information (Detail) $ in Thousands	6 Months Ended
	Jun. 30, 2015 USD ($) Bank	Mar. 31, 2015 USD ($)	Dec. 31, 2014 USD ($)
Debt Instrument [Line Items]
Unsecured credit facility		$ 400,000
Group of participating banks \| Bank	8
Outstanding balance under applicable credit facility	$ 153,000		$ 107,400
Credit facility termination date	Jul. 28, 2014
Approximately available funds under credit facility	$ 139,500
Credit Facility [Member]
Debt Instrument [Line Items]
Unsecured credit facility	400,000
Letter of Credit and Performance Guarantee [Member]
Debt Instrument [Line Items]
Outstanding letters of credit and performance guarantees	$ 4,200

- Definition

The carrying value as of the balance sheet date of the current and noncurrent portions of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement.

+ References + Details

- Definition

The carrying value as of the balance sheet date of the noncurrent portion of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement.

+ References + Details

Debt and Financing Arrangements - Summary of Unsecured Credit Facility (Detail)	6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Debt Disclosure [Abstract]
Weighted average rates	2.17%	2.70%
Range of effective rates, minimum	1.88%	1.87%
Range of effective rates, maximum	3.25%	3.41%

Debt and Financing Arrangements (2006 Notes) - Additional Information (Detail) - 2006 Convertible Senior Subordinated Notes [Member]	6 Months Ended
	Jun. 30, 2015 USD ($)
Debt Instrument [Line Items]
Aggregate outstanding principal amount	$ 750,000
Maturity date of notes	Jun. 01, 2026

Debt and Financing Arrangements (Interest Expense) - Summary of Recognized Interest Expense (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Debt Instrument [Line Items]
Total interest expense	$ 2,848	$ 3,577	$ 5,825	$ 7,010
2010 Convertible Senior Subordinated Notes [Member]
Debt Instrument [Line Items]
Total interest expense	1,683	2,534	3,609	5,041
Credit Facility [Member]
Debt Instrument [Line Items]
Total interest expense	$ 1,165	$ 1,043	$ 2,216	$ 1,969

Commitments and Contingencies (Letters of Credit and Guarantees) - Additional Information (Detail) - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Commitments And Contingencies [Line Items]
License bonds outstanding amount	$ 1,800,000	$ 1,900,000
Affiliated Entity [Member] \| Financial Standby Letter of Credit [Member]
Commitments And Contingencies [Line Items]
Letters of credit outstanding, guarantee obligation	1,900,000	1,900,000
Letters of Credit [Member]
Commitments And Contingencies [Line Items]
Letters of credit outstanding	$ 2,300,000	$ 2,300,000

Commitments and Contingencies (Legal Proceedings) - Additional Information (Detail) - Baldino Group [Member] $ in Millions	6 Months Ended
	Jun. 30, 2015 USD ($) Plaintiff
Commitments And Contingencies [Line Items]
Number of Plaintiffs \| Plaintiff	2
Damages sought amount \| $	$ 16.0

Financial Instruments - (Bonds) Additional Information (Detail) - USD ($) $ in Millions	6 Months Ended	12 Months Ended
	Jun. 30, 2015	Dec. 31, 2014
Schedule of Available-for-sale Securities [Line Items]
Corporate and municipal bonds	$ 37.0	$ 36.4
Maturity dates of bonds, start date	2015-07
Maturity dates of bonds, end date	2019-11
Interest Rate Swap [Member] \| June 2015 [Member]
Schedule of Available-for-sale Securities [Line Items]
Interest rate swap, expiration date	2015-06	2015-06

Financial Instruments - Summary of Bond Activity (Detail) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2015	Dec. 31, 2014
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Fair value at beginning of period	$ 38,399	$ 30,011
Purchases	6,661	14,089
Sales		(245)
Maturities and calls	(5,950)	(6,426)
Increase in bond premium	59	1,155
Fair market value adjustment	(12)	(185)
Fair value at end of period	$ 39,157	$ 38,399

Financial Instruments - Summary of Outstanding Interest Rate Swap (Detail) - Interest Rate Swap [Member] - Other Current and Non-Current Liabilities [Member]	Dec. 31, 2014 USD ($)
Derivatives, Fair Value [Line Items]
Notional Amount	$ 25,000,000
Fair Value	$ (126,000)

Financial Instruments - Summary of Outstanding Interest Rate Swap (Parenthetical) (Detail) - Interest Rate Swap [Member] - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2015	Dec. 31, 2014
Derivatives, Fair Value [Line Items]
Interest rate swap, description of interest received	Interest that varied with the three-month LIBOR
Interest rate swap, fixed interest rate	1.41%	1.41%
June 2015 [Member]
Derivatives, Fair Value [Line Items]
Notional value	$ 25,000,000	$ 25,000,000
Interest rate swap, expiration date	2015-06	2015-06

Financial Instruments - Summary of Effects of Interest Rate Swap (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Derivatives, Fair Value [Line Items]
Gain Recognized in AOCL, net of tax	$ 34	$ 61	$ 79	$ 117
Interest Rate Swap [Member] \| Interest Expense [Member]
Derivatives, Fair Value [Line Items]
Gain Recognized in AOCL, net of tax	34	61	79	117
Loss Reclassified from AOCL into Expense	$ 55	$ 109	$ 128	$ 226

Fair Value Measurements - Summary of Assets and Liabilities Measured at Fair Value on a Recurring Basis (Detail) - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014	Jan. 01, 2014
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Corporate bonds	$ 39,157	$ 38,399	$ 30,011
Level 1 [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Deferred compensation plan assets	64,435	60,290
Corporate bonds	39,157	38,399
Level 2 [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Interest rate swap		(126)
Level 3 [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Contingent purchase price liabilities	$ (30,611)	$ (33,368)

Fair Value Measurements - Additional Information (Detail) - USD ($)	6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Fair Value Measurements, Inter-transfers between Levels	$ 0	$ 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	6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning balance	$ (33,368)
Ending balance	(30,611)
Contingent Purchase Price Payable [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning balance	(33,368)	$ (25,196)
Additions from business acquisitions	(4,186)	(12,039)
Payment of contingent purchase price liabilities	5,622	1,516
Change in fair value of contingencies	1,400	2,985
Change in net present value of contingencies	(79)	(62)
Ending balance	$ (30,611)	$ (32,796)

Fair Value Measurements - Financial Instruments (Detail) - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
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	48,067	95,819
Fair Value	$ 64,220	$ 118,157

Other Comprehensive (Loss) Income - Summary of Other Comprehensive (Loss) Income and Tax Impact (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Other Comprehensive Income (Loss), Net of Tax [Abstract]
Net unrealized (loss) gain on available-for-sale securities, net of income taxes	$ (114)	$ 42	$ (7)	$ 9
Net unrealized gain on interest rate swaps, net of income taxes	34	61	79	117
Foreign currency translation	(12)	(15)	(26)	(29)
Total other comprehensive (loss) income	$ (92)	$ 88	$ 46	$ 97

Other Comprehensive (Loss) Income - Summary of Other Comprehensive (Loss) Income and Tax Impact (Parenthetical) (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Other Comprehensive Income (Loss), Net of Tax [Abstract]
Unrealized (loss) gain on available for sale securities, income tax (benefit) expense	$ (76)	$ 28	$ (5)	$ 6
Unrealized gain (loss) on interest rate swaps, income tax expense	$ 20	$ 36	$ 46	$ 69

Other Comprehensive (Loss) Income - Additional Information (Detail) - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Accumulated other comprehensive loss	$ (649)	$ (695)

- 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 - Additional Information (Detail) shares in Millions	6 Months Ended
	Jun. 30, 2015 shares
Stock Based Compensation [Line Items]
Stock awards expiry	2024
Restricted Stock Awards [Member]
Stock Based Compensation [Line Items]
Maximum stock based compensation awards granted under the plan	9.6

Employer Share Plans - Schedule of Share-Based Compensation Awards (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Compensation and Retirement Disclosure [Abstract]
Stock options	$ 534	$ 666	$ 1,375	$ 1,315
Restricted stock awards	755	932	1,536	1,672
Total stock-based compensation expense	$ 1,289	$ 1,598	$ 2,911	$ 2,987

Employer Share Plans - Stock Award Activity (Detail) shares in Thousands	3 Months Ended
	Jun. 30, 2015 $ / shares shares
Stock Based Compensation [Line Items]
Outstanding Beginning balance, Number of Options \| shares	5,602
Granted, Number of Options \| shares	900
Exercised or released, Number of Options \| shares	(656)
Expired or canceled, Number of Options \| shares	(62)
Outstanding Ending balance, Number of Options \| shares	5,784
Exercisable Ending balance, Number of Options \| shares	3,098
Outstanding beginning balance, Weighted Average Exercise Price Per Share \| $ / shares	$ 7.06
Granted, Weighted Average Exercise Price Per Share \| $ / shares	9.25
Exercised or released, Weighted Average Exercise Price Per Share \| $ / shares	7.12
Expired or canceled, Weighted Average Exercise Price Per Share \| $ / shares	7.14
Outstanding Ending balance, Weighted Average Exercise Price Per Share \| $ / shares	7.39
Exercisable Ending balance, Weighted Average Exercise Price \| $ / shares	$ 6.91
Restricted Stock Awards [Member]
Stock Based Compensation [Line Items]
Outstanding Beginning balance, Number of Shares \| shares	1,039
Granted, Number of Shares \| shares	362
Exercised or released, Number of Shares \| shares	(435)
Expired or canceled, Number of Shares \| shares	(3)
Outstanding Ending balance, Number of Shares \| shares	963
Outstanding beginning balance, Weighted Average Grant-Date Fair Value \| $ / shares	$ 7.30
Granted, Weighted Average Grant-Date Fair Value \| $ / shares	9.12
Exercised or released, Weighted Average Grant-Date Fair Value \| $ / shares	7.11
Expired or canceled, Weighted Average Grant-Date Fair Value \| $ / shares	6.36
Outstanding ending balance, Weighted Average Grant-Date Fair Value \| $ / shares	$ 8.08

Employer Share Plans - Schedule of Fair Value Option Award Weighted Average Assumptions Used (Detail)	6 Months Ended
	Jun. 30, 2015
Defined Benefit Plan, Assumptions Used in Calculations [Abstract]
Expected volatility	26.65%
Expected option life (years)	4 years 7 months 21 days
Risk-free interest rate	1.32%
Expected dividend yield	0.00%

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		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Numerator:
Income from continuing operations	$ 6,685	$ 6,446	$ 26,188	$ 24,472
Basic
Weighted average common shares outstanding	49,464	48,273	48,809	48,228
Diluted
Stock options	868	769	829	815
Restricted stock awards	224	258	290	338
Contingent shares	118	134	118	134
Convertible senior subordinated notes	1,350	2,618	1,181	2,837
Diluted weighted average common shares outstanding	52,024	52,052	51,227	52,352
Basic earnings per share from continuing operations	$ 0.14	$ 0.13	$ 0.54	$ 0.51
Diluted earnings per share from continuing operations	$ 0.13	$ 0.12	$ 0.51	$ 0.47

Earnings Per Share - Computation of Basic and Diluted Earnings Per Share for Continuing Operations (Parenthetical) (Detail) - $ / shares shares in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Earnings Per Share [Abstract]
Share based awards excluded from the calculation of diluted earnings per share	1.5	1.1	1.2	0.7
Dilutive impact of potential shares average share price	$ 9.34	$ 8.71	$ 9.05	$ 8.84
Dilutive impact of potential shares conversion price	$ 7.41	$ 7.41	$ 7.41	$ 7.41

Acquisitions (First quarter 2015) - Additional Information (Detail) $ in Millions		3 Months Ended		6 Months Ended
	Mar. 01, 2015 USD ($)	Jun. 30, 2015 USD ($) Business Client_List	Mar. 31, 2015 USD ($) Business Client_List	Jun. 30, 2015 USD ($)
Business Acquisition, Contingent Consideration [Line Items]
Contingent consideration		$ 4.2		$ 4.2
Model Consulting, Inc [Member]
Business Acquisition, Contingent Consideration [Line Items]
Consideration paid in cash			$ 5.5
Number of businesses acquired \| Business			1
Contingent consideration			$ 4.2
Annual revenue	$ 4.2
Acquired entity, name	Model Consulting, Inc
Effective date of acquisition				Mar. 01, 2015
Acquisition of Client Lists [Member]
Business Acquisition, Contingent Consideration [Line Items]
Consideration paid in cash		$ 3.0	0.1
Number of businesses acquired \| Business		0
Guaranteed future consideration			$ 0.3
Acquisition of Client Lists [Member] \| Employee Services [Member]
Business Acquisition, Contingent Consideration [Line Items]
Number of client list purchased \| Client_List		1	2

Acquisitions (Second quarter 2015) - Additional Information (Detail) - Acquisition of Client Lists [Member] $ in Millions	3 Months Ended
	Jun. 30, 2015 USD ($) Business Client_List	Mar. 31, 2015 USD ($) Client_List
Business Acquisition, Contingent Consideration [Line Items]
Consideration paid in cash \| $	$ 3.0	$ 0.1
Number of businesses acquired \| Business	0
Employee Services [Member]
Business Acquisition, Contingent Consideration [Line Items]
Number of client list purchased \| Client_List	1	2

Acquisitions (First quarter 2014) - Additional Information (Detail) $ in Millions			3 Months Ended			6 Months Ended
	Feb. 01, 2014	Jan. 01, 2014 Employees	Jun. 30, 2015 USD ($)	Jun. 30, 2014 USD ($) Business	Mar. 31, 2014 USD ($) Business	Jun. 30, 2015 USD ($)
Business Acquisition, Contingent Consideration [Line Items]
Consideration paid in common stock			$ 0.3			$ 0.8
Contingent consideration			$ 4.2			$ 4.2
Clearview National Partners, L.L.C, Centric Insurance Agency and Lewis Birch & Richardo, LLC [Member]
Business Acquisition, Contingent Consideration [Line Items]
Consideration paid in cash				$ 8.1	$ 16.5
Consideration paid in common stock				0.9	1.9
Contingent consideration				$ 2.1	$ 10.2
Number of businesses acquired \| Business				1	3
Centric Insurance Agency [Member]
Business Acquisition, Contingent Consideration [Line Items]
Acquired entity, name		Centric Insurance Agency
Effective date of acquisition						Jan. 01, 2014
Lewis Birch & Richardo, LLC [Member]
Business Acquisition, Contingent Consideration [Line Items]
Acquired entity, name	Lewis Birch & Richardo, LLC
Effective date of acquisition						Feb. 01, 2014
Clearview National Partners, L.L.C [Member]
Business Acquisition, Contingent Consideration [Line Items]
Acquired entity, name		Clearview National Partners, LLC
Effective date of acquisition						Jan. 01, 2014
Clearview National Partners, L.L.C [Member] \| Minimum [Member]
Business Acquisition, Contingent Consideration [Line Items]
Number of employees covered \| Employees		100

Acquisitions (Second quarter 2014) - Additional Information (Detail) $ in Millions	3 Months Ended			6 Months Ended
	Jun. 30, 2015 USD ($)	Jun. 30, 2014 USD ($) Business	Mar. 31, 2014 USD ($) Business	Jun. 30, 2015 USD ($)
Business Acquisition, Contingent Consideration [Line Items]
Consideration paid in common stock	$ 0.3			$ 0.8
Contingent consideration	$ 4.2			$ 4.2
Clearview National Partners, L.L.C, Centric Insurance Agency and Lewis Birch & Richardo, LLC [Member]
Business Acquisition, Contingent Consideration [Line Items]
Number of businesses acquired \| Business		1	3
Consideration paid in cash		$ 8.1	$ 16.5
Consideration paid in common stock		0.9	1.9
Contingent consideration		$ 2.1	$ 10.2

Acquisitions - Schedule of Estimated Fair Values of Assets Acquired and Liabilities Assumed (Detail) - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014	Jun. 30, 2014
Business Acquisition [Line Items]
Goodwill	$ 442,624	$ 435,231
Clearview National Partners, L.L.C, Centric Insurance Agency and Lewis Birch & Richardo, LLC [Member]
Business Acquisition [Line Items]
Cash			$ 402
Accounts receivable, net			3,416
Work in process, net			900
Other assets			488
Identifiable intangible assets	2,844		10,283
Current liabilities			(2,342)
Total identifiable net assets	2,844		13,147
Goodwill	6,865		26,325
Aggregate purchase price	$ 9,709		$ 39,472

Acquisitions (Aggregate purchase price) - Additional Information (Detail) - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014	Jun. 30, 2014
Business Acquisition, Contingent Consideration [Line Items]
Goodwill	$ 442,624	$ 435,231
Clearview National Partners, L.L.C, Centric Insurance Agency and Lewis Birch & Richardo, LLC [Member]
Business Acquisition, Contingent Consideration [Line Items]
Goodwill	6,865		$ 26,325
Employee Services [Member] \| Clearview National Partners, L.L.C, Centric Insurance Agency and Lewis Birch & Richardo, LLC [Member]
Business Acquisition, Contingent Consideration [Line Items]
Goodwill	$ 6,900		17,100
Financial Services [Member] \| Clearview National Partners, L.L.C, Centric Insurance Agency and Lewis Birch & Richardo, LLC [Member]
Business Acquisition, Contingent Consideration [Line Items]
Goodwill			$ 9,200

Acquisitions (Contingent purchase price liability) - Additional Information (Detail) $ in Millions	Jun. 30, 2015 USD ($)
Business Acquisition, Contingent Consideration [Line Items]
Contingent consideration	$ 4.2
Contingent Purchase Price Liability Current [Member]
Business Acquisition, Contingent Consideration [Line Items]
Contingent consideration	1.6
Contingent Purchase Price Liability Non-current [Member]
Business Acquisition, Contingent Consideration [Line Items]
Contingent consideration	$ 2.6

Acquisitions (Change in contingent purchase price liability related to prior acquisitions) - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Business Combinations [Abstract]
Fair value of contingent consideration	$ 0.0	$ 2.1	$ 1.5	$ 3.0

Acquisitions (Contingent amounts related to prior acquisitions) - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Business Combinations [Abstract]
Consideration paid in cash for previous acquisitions	$ 1.5	$ 0.0	$ 4.8	$ 1.5
Number of common stock issued	32,000		91,000
Common stock value related to contingent earn out for previous acquisitions	$ 0.3		$ 0.8

Discontinued Operations and Divestitures (Discontinued Operations) - Additional Information (Detail) - Office	1 Months Ended	3 Months Ended	6 Months Ended
	Dec. 31, 2014	Jun. 30, 2015	Jun. 30, 2015
Discontinued Operations and Disposal Groups [Abstract]
Discontinued Operations, Number of Operations Sold	2	1	1

Discontinued Operations and Divestitures - Loss from Discontinued Operations, Net of Tax (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Discontinued Operations and Disposal Groups [Abstract]
Revenue	$ 2,391	$ 3,340	$ 5,907	$ 7,485
Loss from discontinued operations before income tax	(477)	(701)	(993)	(1,237)
Income tax benefit	(147)	(389)	(328)	(662)
Loss from discontinued operations, net of tax	$ (330)	$ (312)	$ (665)	$ (575)

- Definition

Amount before tax of income (loss) from a discontinued operation. Includes, but is not limited to, the income (loss) from operations during the phase-out period, gain (loss) on disposal, gain (loss) for reversal of write-down (write-down) to fair value, less cost to sell, and adjustments to a prior period gain (loss) on disposal.

+ References + Details

Discontinued Operations and Divestitures - Gain (loss) on Disposals of Discontinued Operations (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Discontinued Operations and Disposal Groups [Abstract]
Gain (loss) on disposal of discontinued operations, before income tax	$ 129	$ (11)	$ 129	$ (885)
Income tax (benefit) expense	(161)	16	(161)	(384)
Gain (loss) on disposal of discontinued operations, net of tax	$ 290	$ (27)	$ 290	$ (501)

Discontinued Operations and Divestitures - Assets and Liabilities (Detail) - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
Assets:
Accounts receivable, net	$ 4,570	$ 4,699
Other assets	327	530
Assets of discontinued operations	4,897	5,229
Liabilities:
Accounts payable	414	388
Accrued personnel	550	591
Accrued expenses	314	324
Liabilities of discontinued operations	$ 1,278	$ 1,303

Segment Disclosures - Additional Information (Detail)	6 Months Ended
Segment Disclosures - Additional Information (Detail)	Jun. 30, 2015 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		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Segment Reporting Information [Line Items]
Revenue	$ 185,042	$ 177,466	$ 398,908	$ 382,192
Operating expenses	163,117	158,317	333,981	320,255
Gross margin	21,925	19,149	64,927	61,937
Corporate general & admin	6,615	8,306	16,480	18,504
Operating income (loss)	15,310	10,843	48,447	43,433
Other income (expense):
Interest expense	(2,848)	(3,577)	(5,825)	(7,010)
Gain on sale of operations, net	45	68	101	76
Other (expense) income, net	(1,126)	3,936	1,733	5,911
Total other (expense) income	(3,929)	427	(3,991)	(1,023)
Income (loss) from continuing operations before income tax expense	11,381	11,270	44,456	42,410
Operating Segments [Member] \| Financial Services [Member]
Segment Reporting Information [Line Items]
Revenue	116,671	115,663	260,503	256,901
Operating expenses	102,345	100,584	210,963	206,346
Gross margin	14,326	15,079	49,540	50,555
Operating income (loss)	14,326	15,079	49,540	50,555
Other income (expense):
Other (expense) income, net	8	(58)	107	41
Total other (expense) income	8	(58)	107	41
Income (loss) from continuing operations before income tax expense	14,334	15,021	49,647	50,596
Operating Segments [Member] \| Employee Services [Member]
Segment Reporting Information [Line Items]
Revenue	61,024	54,479	123,675	110,588
Operating expenses	51,242	45,936	102,770	91,671
Gross margin	9,782	8,543	20,905	18,917
Operating income (loss)	9,782	8,543	20,905	18,917
Other income (expense):
Interest expense	(11)	(8)	(20)	(16)
Other (expense) income, net	82	89	199	375
Total other (expense) income	71	81	179	359
Income (loss) from continuing operations before income tax expense	9,853	8,624	21,084	19,276
Operating Segments [Member] \| National Practices [Member]
Segment Reporting Information [Line Items]
Revenue	7,347	7,324	14,730	14,703
Operating expenses	6,649	6,683	13,250	13,317
Gross margin	698	641	1,480	1,386
Operating income (loss)	698	641	1,480	1,386
Other income (expense):
Other (expense) income, net	1		1
Total other (expense) income	1		1
Income (loss) from continuing operations before income tax expense	699	641	1,481	1,386
Corporate, Non-Segment [Member] \| Corporate and Other [Member]
Segment Reporting Information [Line Items]
Operating expenses	2,881	5,114	6,998	8,921
Gross margin	(2,881)	(5,114)	(6,998)	(8,921)
Corporate general & admin	6,615	8,306	16,480	18,504
Operating income (loss)	(9,496)	(13,420)	(23,478)	(27,425)
Other income (expense):
Interest expense	(2,837)	(3,569)	(5,805)	(6,994)
Gain on sale of operations, net	45	68	101	76
Other (expense) income, net	(1,217)	3,905	1,426	5,495
Total other (expense) income	(4,009)	404	(4,278)	(1,423)
Income (loss) from continuing operations before income tax expense	$ (13,505)	$ (13,016)	$ (27,756)	$ (28,848)

New Accounting Pronouncements - Additional Information (Detail) $ in Millions	Jun. 30, 2015 USD ($)
Accounting Changes and Error Corrections [Abstract]
Unamortized debt issue costs	$ 0.3

Subsequent Events - Additional Information (Detail) - Subsequent Event [Member] - USD ($) $ in Millions	1 Months Ended	7 Months Ended
	Jul. 31, 2015	Jul. 31, 2015
Subsequent Event [Line Items]
Shares repurchased	630,000	2,500,000
Shares repurchased, value	$ 6.1	$ 23.3