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Document and Entity Information - shares	3 Months Ended
Document and Entity Information - shares	Mar. 31, 2016	Apr. 29, 2016
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2016
Document Fiscal Year Focus	2016
Document Fiscal Period Focus	Q1
Trading Symbol	CBZ
Entity Registrant Name	CBIZ, Inc.
Entity Central Index Key	0000944148
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		52,589,796

Consolidated Balance Sheets (Unaudited) - USD ($)
$ in Thousands

Mar. 31, 2016

Dec. 31, 2015

Current assets:

Cash and cash equivalents

$ 1,561

$ 850

Restricted cash

26,095

24,860

Accounts receivable, net

197,248

153,608

Income taxes refundable

966

Deferred income taxes - current, net

^[1]

4,796

Other current assets

16,747

15,903

Current assets before funds held for clients

241,651

200,983

Funds held for clients

151,119

171,497

Total current assets

392,770

372,480

Non-current assets:

Property and equipment, net

19,729

20,162

Goodwill and other intangible assets, net

534,886

535,653

Assets of deferred compensation plan

65,767

64,245

Notes receivable - non-current

1,798

1,760

Other non-current assets

^[1]

1,960

2,031

Total non-current assets

624,140

623,851

Total assets

1,016,910

996,331

Current liabilities:

Accounts payable

36,550

35,555

Income taxes payable - current

12,339

Accrued personnel costs

24,101

39,611

Notes payable - current

411

Contingent purchase price liability - current

14,169

12,855

Other current liabilities

12,744

11,714

Current liabilities before client fund obligations

100,314

99,735

Client fund obligations

150,563

171,318

Total current liabilities

250,877

271,053

Non-current liabilities:

Convertible notes, net

750

Bank debt

^[1]

233,900

205,800

Debt issuance costs

(1,744)

(1,869)

Total long-term debt

232,906

204,681

Notes payable - non-current

1,408

Income taxes payable - non-current

4,190

4,084

Deferred income taxes - non-current, net

^[1]

383

4,902

Deferred compensation plan obligations

65,767

64,245

Contingent purchase price liability - non-current

8,292

11,962

Other non-current liabilities

7,223

7,456

Total non-current liabilities

320,169

297,330

Total liabilities

571,046

568,383

STOCKHOLDERS' EQUITY

Common stock

1,264

1,262

Additional paid-in capital

637,220

634,626

Retained earnings

276,628

254,860

Treasury stock

(468,304)

(462,167)

Accumulated other comprehensive loss

(944)

(633)

Total stockholders' equity

445,864

427,948

Total liabilities and stockholders' equity

$ 1,016,910

$ 996,331

[1]	See Note 15 to accompanying consolidated financial statements for discussion of our adoption of ASU 2015-03, ASU 2015-15 and ASU 2015-17 (as defined in Note 15).

Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Statement of Comprehensive Income [Abstract]
Revenue	$ 224,238	$ 213,866
Operating expenses	178,117	170,864
Gross margin	46,121	43,002
Corporate general and administrative expenses	10,245	9,865
Operating income	35,876	33,137
Other income (expense):
Interest expense	(1,526)	(2,977)
Gain on sale of operations, net	101	56
Other income, net	2,147	2,859
Total other income (expense), net	722	(62)
Income from continuing operations before income tax expense	36,598	33,075
Income tax expense	14,800	13,572
Income from continuing operations	21,798	19,503
Loss from operations of discontinued operations, net of tax	(30)	(335)
Net income	$ 21,768	$ 19,168
Basic:
Continuing operations	$ 0.42	$ 0.41
Discontinued operations		(0.01)
Net income	0.42	0.40
Diluted:
Continuing operations	0.41	0.38
Discontinued operations		(0.01)
Net income	$ 0.41	$ 0.37
Basic weighted average shares outstanding	51,572	48,146
Diluted weighted average shares outstanding	52,745	51,385
Comprehensive Income:
Net income	$ 21,768	$ 19,168
Other comprehensive (loss) income, net of tax	(311)	138
Comprehensive income	$ 21,457	$ 19,306

Consolidated Statements of Stockholders' Equity (Unaudited) - 3 months ended Mar. 31, 2016 - USD ($) shares in Thousands, $ in Thousands	Total	Common Stock [Member]	Treasury Stock [Member]	Additional Paid-In Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Loss [Member]
Balance, Amount at Dec. 31, 2015	$ 427,948	$ 1,262	$ (462,167)	$ 634,626	$ 254,860	$ (633)
Balance, Shares at Dec. 31, 2015		126,182	73,228
Net income	21,768				21,768
Other comprehensive loss	(311)					(311)
Share repurchases	(6,137)		$ (6,137)
Share repurchases, Shares			633
Restricted stock		$ 1		(1)
Restricted stock, Shares		84
Stock options exercised	$ 796	$ 1		795
Stock options exercised, Shares	115	115
Share-based compensation	$ 1,409			1,409
Tax benefit from employee share plans	102			102
Business acquisitions	289			289
Business acquisitions, Shares		32
Balance, Amount at Mar. 31, 2016	$ 445,864	$ 1,264	$ (468,304)	$ 637,220	$ 276,628	$ (944)
Balance, Shares at Mar. 31, 2016		126,413	73,861

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Cash flows from operating activities:
Net income	$ 21,768	$ 19,168
Adjustments to reconcile net income to net cash used in operating activities:
Loss from operations of discontinued operations, net of tax	30	335
Gain on sale of operations, net	(101)	(56)
Depreciation and amortization expense	5,245	4,987
Amortization of discount on notes and deferred financing costs	131	860
Amortization of discount on contingent earnout liability	36	38
Bad debt expense, net of recoveries	1,170	1,494
Adjustment to contingent earnout liability	(1,263)	(1,500)
Deferred income taxes	434	(2,137)
Employee stock awards	1,409	1,622
Excess tax benefits from share based payment arrangements	(102)	(48)
Changes in assets and liabilities, net of acquisitions and divestitures:
Restricted cash	(1,235)	2,685
Accounts receivable, net	(44,485)	(47,239)
Other assets	(833)	(1,158)
Accounts payable	995	1,301
Income taxes payable	13,516	11,902
Accrued personnel costs	(15,510)	(16,049)
Other liabilities	1,127	507
Net cash used in continuing operations	(17,668)	(23,288)
Operating cash flows provided by (used in) discontinued operations	506	(1,027)
Net cash used in operating activities	(17,162)	(24,315)
Cash flows from investing activities:
Business acquisitions and purchases of client lists, net of cash acquired	(2,043)	(5,974)
Purchases of client fund investments	(3,560)	(3,531)
Proceeds from the sales and maturities of client fund investments	3,577	3,704
Proceeds from sales of divested and discontinued operations	42	56
Increase in funds held for clients	20,746	57,257
Additions to property and equipment, net	(880)	(2,983)
Collections of notes receivable	34	34
Net cash provided by investing activities	17,916	48,563
Cash flows from financing activities:
Proceeds from bank debt	145,200	98,500
Payment of bank debt	(117,100)	(59,100)
Payment for acquisition of treasury stock	(6,137)	(5,007)
Decrease in client funds obligations	(20,805)	(58,353)
Proceeds from exercise of stock options	796	2,130
Payment of contingent consideration of acquisitions	(2,035)	(3,317)
Excess tax benefit from exercise of stock awards	102	48
Payment of notes payable	(58)
Other	(6)
Net cash used in financing activities	(43)	(25,099)
Net increase (decrease) in cash and cash equivalents	711	(851)
Cash and cash equivalents at beginning of year	850	979
Cash and cash equivalents at end of period	$ 1,561	$ 128

Basis of Presentation

3 Months Ended

Mar. 31, 2016

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, 2015. 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 months ended March 31, 2016 are not necessarily indicative of the results that may be expected for the full year ending December 31, 2016.

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 and contingent purchase price obligations), 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, 2015.

Accounts Receivable, Net

3 Months Ended

Mar. 31, 2016

Receivables [Abstract]

Accounts Receivable, Net

2.	Accounts Receivable, Net

Accounts receivable, net balances at March 31, 2016 and December 31, 2015 were as follows (in thousands):


	March 31, 2016			December 31, 2015
Trade accounts receivable	$	128,894		$	118,916
Unbilled revenue		81,243			47,351

Total accounts receivable		210,137			166,267
Allowance for doubtful accounts		(12,889	)		(12,659	)

Accounts receivable, net	$	197,248		$	153,608

Goodwill and Other Intangible Assets, Net

3 Months Ended

Mar. 31, 2016

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Other Intangible Assets, Net

3.	Goodwill and Other Intangible Assets, Net

The components of goodwill and other intangible assets, net at March 31, 2016 and December 31, 2015 were as follows (in thousands):


	March 31, 2016			December 31, 2015
Goodwill	$	448,611		$	447,685
Intangible assets:
Client lists		149,899			147,706
Other intangible assets		7,009			6,977

Total intangible assets		156,908			154,683

Total goodwill and intangibles assets		605,519			602,368
Accumulated amortization:
Client lists		(68,714	)		(65,037	)
Other intangible assets		(1,919	)		(1,678	)

Total accumulated amortization		(70,633	)		(66,715	)

Goodwill and other intangible assets, net	$	534,886		$	535,653

- Definition

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

+ References + Details

Depreciation and Amortization

3 Months Ended

Mar. 31, 2016

Text Block [Abstract]

Depreciation and Amortization

4.	Depreciation and Amortization

Depreciation and amortization expense for property and equipment and intangible assets for the three months ended March 31, 2016 and 2015 was as follows (in thousands):


	Three Months Ended March 31,
	2016		2015
Operating expenses	$	5,130	$	4,891
Corporate general and administrative expenses		115		96

Total depreciation and amortization expense	$	5,245	$	4,987

Debt and Financing Arrangements

3 Months Ended

Mar. 31, 2016

Debt Disclosure [Abstract]

Debt and Financing Arrangements

5.	Debt and Financing Arrangements

At March 31, 2016, CBIZ’s primary financing arrangement was the $400.0 million unsecured credit facility discussed below, which provides 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. In addition to the discussion below, refer to the Annual Report on Form 10-K for the year ended December 31, 2015 for additional details of CBIZ’s debt and financing arrangements.

Bank Debt

CBIZ has a $400.0 million 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 $233.9 million and $205.8 million at March 31, 2016 and December 31, 2015, respectively.

Rates for the three months ended March 31, 2016 and 2015 were as follows:


	Three Months Ended March 31,
	2016			2015
Weighted average rates		2.50	%		2.21	%

Range of effective rates		1.82% - 3.50	%		1.88% - 3.25	%

CBIZ had approximately $65.6 million of available funds under the credit facility at March 31, 2016, net of outstanding letters of credit and performance guarantees of $3.2 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. As of March 31, 2016, CBIZ was in compliance with its debt covenants.

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

At March 31, 2016, CBIZ had $750 thousand 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 months ended March 31, 2016 and 2015, CBIZ recognized interest expense as follows (in thousands):


	Three Months Ended March 31,
	2016		2015
Credit facility (1)	$	1,520	$	1,051
2010 Notes (2)		—		1,920
2006 Notes		6		6

Total interest expense	$	1,526	$	2,977

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

(2)	Components of interest expense related to the 2010 Notes include the contractual coupon interest, amortization of discount and amortization of deferred financing costs.

The 4.875% 2010 Convertible Senior Subordinated Notes (the “2010 Notes”) matured on October 1, 2015. As previously disclosed, holders received $1,000 in cash for each $1,000 principal amount of 2010 Notes along with a premium of the conversion value over par value. The $71.8 million conversion value of the 2010 Notes was determined by a cash averaging period that began on October 5, 2015 and ended on October 30, 2015. Cash payments were settled on November 4, 2015 with funds available under the credit facility

Commitments and Contingencies

3 Months Ended

Mar. 31, 2016

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 March 31, 2016 and December 31, 2015. In addition, CBIZ provides license bonds to various state agencies to meet certain licensing requirements. The amount of license bonds outstanding was $2.4 million and $2.3 million at March 31, 2016 and December 31, 2015, respectively.

CBIZ acted as guarantor on various letters of credit for a CPA firm with which it has an affiliation, which totaled $0.9 million at both March 31, 2016 and December 31, 2015, respectively. CBIZ has recognized a liability for the fair value of the obligations undertaken in issuing these guarantees, which is recorded within “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, 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 currently stayed as to the CBIZ Parties and Mayer Hoffman 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 relating to the Baldino Group’s claims. 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 relating to the Baldino Group’s claims are subject to uncertainties inherent in the litigation process and the ultimate disposition of these proceedings is not presently determinable, management believes that the allegations are without merit and that the ultimate resolution of these matters will not have a material adverse effect on the consolidated financial condition, results of operations or cash flows of the Company.

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

Financial Instruments

3 Months Ended

Mar. 31, 2016

Investments, All Other Investments [Abstract]

Financial Instruments

7.	Financial Instruments

Bonds

CBIZ held corporate and municipal bonds with par values totaling $41.2 million and $40.8 million at March 31, 2016 and December 31, 2015, respectively. All bonds are investment grade and are classified as available-for-sale. These bonds have maturity or callable dates ranging from April 2016 through October 2021, 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 three months ended March 31, 2016 and the twelve months ended December 31, 2015 (in thousands):


	Three Months Ended March 31, 2016			Twelve Months Ended December 31, 2015
Fair value at beginning of period	$	43,142		$	38,399
Purchases		3,560			15,429
Redemptions		(1,130	)		(987	)
Maturities		(2,447	)		(9,677	)
Increase in bond premium		(37	)		172
Fair market value adjustment		384			(194	)

Fair value at end of period	$	43,472		$	43,142

Interest Rate Swaps

CBIZ does not purchase or hold any derivative instruments for trading or speculative purposes. We utilize interest rate swaps to manage interest rate risk exposure associated with our floating-rate debt under the credit facility. Under these interest rate swap contracts, we receive cash flows from counterparties at variable rates based on LIBOR and pay the counterparties a fixed rate. See the Annual Report on Form 10-K for the year ended December 31, 2015 for further discussion on CBIZ’s interest rate swaps.

During the first quarter of 2016, CBIZ entered into an additional interest rate swap with a notional value of $10.0 million and maturity tenor of 5 years at a fixed rate of 1.120%. The following table summarizes CBIZ’s outstanding interest rate swaps and its classification in the accompanying Consolidated Balance Sheets at March 31, 2016 and December 31, 2015 (in thousands).


	March 31, 2016
	Notional Amount		Fair Value (1)			Balance Sheet Location
Interest rate swaps (2)	$	60,000	$	(605	)	Other non-current liabilities

	December 31, 2015
	Notional Amount		Fair Value (1)			Balance Sheet Location
Interest rate swaps	$	50,000	$	240		Other non-current assets

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

(2)

The notional value of each interest rate swap is $10.0 million, $15.0 million, $25.0 million, and $10.0 million with maturity tenors of 2, 3, 5 and 5 years, respectively. Under the terms of the interest rate swaps, CBIZ pays interest at a fixed rate of 0.885% (2-year), 1.155% (3-year), 1.300% (5-year) and 1.120% (5-year) plus applicable margin as stated in the agreement, and receives interest that varies with the one-month LIBOR.

The following table summarizes the effects of the interest rate swap on CBIZ’s accompanying Consolidated Statements of Comprehensive Income for the three months ended March 31, 2016 and 2015 (in thousands):


	(Loss) gain recognized in AOCL, net of tax					Loss reclassified from AOCL into expense
	Three Months Ended March 31,					Three Months Ended March 31,
	2016			2015		2016		2015
Interest rate swaps	$	(532	)	$	45	$	105	$	73

Fair Value Measurements

3 Months Ended

Mar. 31, 2016

Fair Value Disclosures [Abstract]

Fair Value Measurements

8.	Fair Value Measurements

The following table summarizes CBIZ’s assets and liabilities at March 31, 2016 and December 31, 2015 that are measured at fair value on a recurring basis subsequent to initial recognition and indicates the fair value hierarchy of the valuation techniques utilized by the Company to determine such fair value (in thousands):


	Level	March 31, 2016			December 31, 2015
Deferred compensation plan assets	1	$	65,767		$	64,245
Corporate and municipal bonds	1	$	43,472		$	43,142
Interest rate swaps	2	$	(605	)	$	240
Contingent purchase price liabilities	3	$	(22,461	)	$	(24,817	)

During the three months ended March 31, 2016 and 2015, 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 three months ended March 31, 2016 and 2015 (pre-tax basis) (in thousands):


	2016			2015
Beginning balance – January 1	$	(24,817	)	$	(33,368	)
Additions from business acquisitions		(1,206	)		(4,186	)
Settlement of contingent purchase price liabilities		2,335			3,829
Change in fair value of contingencies		1,263			1,445
Change in net present value of contingencies		(36	)		(38	)

Ending balance – March 31	$	(22,461	)	$	(32,318	)

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 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

3 Months Ended

Mar. 31, 2016

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 months ended March 31, 2016 and 2015 (in thousands):


	Three Months Ended March 31,
	2016			2015
Net unrealized gain on available-for-sale securities, net of income taxes (1)	$	231		$	107
Net unrealized (loss) gain on interest rate swaps, net of income taxes (2)		(532	)		45
Foreign currency translation		(10	)		(14	)

Total other comprehensive (loss) income	$	(311	)	$	138

(1)	Net of income tax expense of $92 and $71 for the three months ended March 31, 2016 and 2015, respectively.

(2)	Net of income tax (benefit) expense of $(312) and $26 for the three months ended March 31, 2016 and 2015, respectively.

Accumulated other comprehensive loss, net of tax, was approximately $0.9 million and $0.6 million at March 31, 2016 and December 31, 2015, respectively. Accumulated other comprehensive loss consisted of adjustments, net of tax, for 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
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e689-108580

Reference 2: http://www.xbrl.org/2003/role/presentationRef
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-SubTopic 10
-Section 45
-Paragraph 16
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-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770

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-Publisher FASB
-Name Accounting Standards Codification
-Glossary Reclassification Adjustments
-URI http://asc.fasb.org/extlink&oid=6522872

+ Details

Employer Share Plans

3 Months Ended

Mar. 31, 2016

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”). 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 months ended March 31, 2016 and 2015 was as follows (in thousands):


	Three Months Ended March 31,
	2016		2015
Stock options	$	579	$	841
Restricted stock awards		830		781

Total stock-based compensation expense	$	1,409	$	1,622

Stock award activity during the three months ended March 31, 2016 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		4,885		$	7.50		962		$	8.08
Granted		—		$	—		86		$	10.41
Exercised or released		(115	)	$	6.93		(83	)	$	8.64
Expired or canceled		(14	)	$	7.70		(2	)	$	7.67

Outstanding at March 31, 2016		4,756		$	7.52		963		$	8.24

Exercisable at March 31, 2016		2,097		$	6.96

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

Earnings Per Share

3 Months Ended

Mar. 31, 2016

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 months ended March 31, 2016 and 2015 (in thousands, except per share data).


	Three Months Ended March 31,
	2016		2015
Numerator:
Income from continuing operations after income tax expense	$	21,798	$	19,503

Denominator:
Basic
Weighted average common shares outstanding		51,572		48,146

Diluted
Stock options (1)		831		778
Restricted stock awards (1)		337		358
Contingent shares (2)		5		95
Convertible senior subordinated notes (3)		—		2,008

Diluted weighted average common shares outstanding		52,745		51,385

Basic earnings per share from continuing operations	$	0.42	$	0.41

Diluted earnings per share from continuing operations	$	0.41	$	0.38

(1)	A total of 1.3 million and 1.0 million stock-based awards were excluded from the calculation of diluted earnings per share for the three months ended March 31, 2016 and 2015, respectively, as their effect would be anti-dilutive.

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

(3)	The dilutive impact of potential shares to be issued upon conversion of the 2010 Notes is not applicable to the three months ended March 31, 2016 due to the maturation of the 2010 Notes in the fourth quarter of 2015.

Acquisitions

3 Months Ended

Mar. 31, 2016

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 2016

During the quarter ended March 31, 2016, CBIZ acquired substantially all of the non-attest assets of one business (described below) and two client lists which are reported in the Employee Services practice group. Total consideration was approximately $1.9 million in contingent consideration, $1.3 million in net cash consideration and $1.0 million in guaranteed future consideration.

•

Effective January 1, 2016, CBIZ acquired Millimaki Eggert, L.L.P., (“Millimaki”), located in San Diego, California. Millimaki provides professional tax, accounting, and financial services, with a specialty niche practice in the real estate sector, to closely held businesses, their owners, and mid-to-high net worth individuals. Annualized revenue attributable to Millimaki is estimated to be approximately $2.4 million. Operating results attributable to Millimaki are reported in the Financial Services practice group.

First quarter 2015

During the quarter ended March 31, 2015, CBIZ acquired substantially all of the assets of one business (described below) and two client lists which are reported in the Employee Services practice group. Total consideration was approximately $5.6 million in net cash consideration and $4.5 million in contingent 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. Operating results attributable to Model are reported in the Employee Services practice group.

Pro forma results of operations for these acquisitions have not been presented because the effects of the acquisitions, individually or in the aggregate, were not significant to the Company’s results.

Aggregate purchase price

The estimated fair values of the assets acquired and the liabilities assumed during the three months ended March 31, 2016 and 2015, respectively, are as follows (in thousands):


	Three Months Ended March 31,
	2016			2015
Accounts receivable, net	$	325		$	—
Other assets		38			—
Identifiable intangible assets		1,005			2,844
Accrued liabilities		(49	)		—

Total identifiable net assets	$	1,319		$	2,844
Goodwill		988			6,865

Aggregate purchase price	$	2,307		$	9,709

The goodwill arising from the acquisitions consists largely of expected future earnings and cash flows from the existing management team, as well as the synergies created by the integration of the new businesses within the CBIZ organization, including cross-selling opportunities expected with the Company’s Financial Services group and the Employee Services group, to help strengthen the Company’s existing service offerings and expand the Company’s market position. All of the goodwill recognized is deductible for income tax purposes.

The goodwill of $1.0 million from the acquisition in the first quarter of 2016 is reported under the Financial Services practice group. The goodwill of $6.9 million from the acquisition that closed in the first quarter of 2015 is reported under the Employee Services practice group.

Contingent purchase price liability

Under the terms of the Millimaki acquisition agreement, a portion of the purchase price is contingent on future performance of the businesses acquired. Utilizing a probability weighted income approach, CBIZ determined that the fair value of the contingent consideration arrangement was $1.2 million, of which $0.5 million was recorded in “Contingent purchase price liability – current” and $0.7 million was recorded in “Contingent purchase price liability – non-current” in the accompanying Consolidated Balance Sheets at March 31, 2016.

Change in contingent purchase price liability for previous acquisitions

During the first quarter of 2016 and 2015, CBIZ decreased the fair value of the contingent purchase price liability related to prior acquisitions by $1.3 million and $1.5 million, respectively, due to lower than originally projected future results of the acquired businesses. These reductions are included in “Other income, net” in the accompanying Consolidated Statements of Comprehensive Income.

Contingent earnouts for previous acquisitions

CBIZ paid $2.0 million in cash and issued approximately 32,000 shares of CBIZ common stock valued at approximately $0.3 million during the quarter ended March 31, 2016 for previous acquisitions. During the same period in 2015, CBIZ paid $3.3 million in cash and issued approximately 59,000 shares of CBIZ common stock valued at approximately $0.5 million.

- 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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+ Details

Discontinued Operations and Divestitures

3 Months Ended

Mar. 31, 2016

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

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. During the first quarter of 2016, CBIZ did not discontinue the operations of any of its businesses. During the same period in 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.

Revenue and results from operations of discontinued operations for the three months ended March 31, 2016 and 2015 were as follows (in thousands):


	Three Months Ended March 31,
	2016			2015
Revenue	$	—		$	3,516

Loss from operations of discontinued operations, before income tax benefit	$	(51	)	$	(516	)
Income tax benefit		(21	)		(181	)

Loss from operations of discontinued operations, net of tax	$	(30	)	$	(335	)

During the first quarters of 2016 and 2015, CBIZ did not sell any operations classified as assets held for sale.

Divestitures

Gains or 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. During the quarters ended March 31, 2016 and 2015, CBIZ did not sell any operations. Gains totaling $0.1 million and $0.1 million for the three months ended March 31, 2016 and 2015, respectively, were recorded and relate to contingent consideration earned on sales made in previous periods.

- 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

3 Months Ended

Mar. 31, 2016

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; 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	•	Employee Benefits	• Managed Networking and
• Tax	•	Property & Casualty	Hardware Services
• Government Health Care	•	Retirement Plan Services	• Health Care Consulting
Consulting	•	Payroll Services
• Financial Advisory	•	Life Insurance
• Valuation	•	Human Capital Services
• Litigation Support	•	Compensation Consulting
• Risk Advisory Services	•	Executive Recruiting
• Real Estate Advisory	•	Actuarial Services

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, 2015. 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 March 31, 2016 and 2015 was as follows (in thousands):


	Three Months Ended March 31, 2016
	Financial Services		Employee Services			National Practices		Corporate and Other			Total
Revenue	$	152,207	$	64,327		$	7,704	$	—		$	224,238
Operating expenses		113,497		53,680			6,877		4,063			178,117

Gross margin		38,710		10,647			827		(4,063	)		46,121
Corporate general & admin		—		—			—		10,245			10,245

Operating income (loss)		38,710		10,647			827		(14,308	)		35,876
Other income (expense):
Interest expense		—		(10	)		—		(1,516	)		(1,526	)
Gain on sale of operations, net		—		—			—		101			101
Other income, net		254		74			—		1,819			2,147

Total other income (loss)		254		64			—		404			722

Income (loss) from continuing operations before income tax expense	$	38,964	$	10,711		$	827	$	(13,904	)	$	36,598


	Three Months Ended March 31, 2015
	Financial Services		Employee Services			National Practices		Corporate and Other			Total
Revenue	$	143,832	$	62,651		$	7,383	$	—		$	213,866
Operating expenses		108,618		51,528			6,601		4,117			170,864

Gross margin		35,214		11,123			782		(4,117	)		43,002
Corporate general & admin		—		—			—		9,865			9,865

Operating income (loss)		35,214		11,123			782		(13,982	)		33,137
Other income (expense):
Interest expense		—		(9	)		—		(2,968	)		(2,977	)
Gain on sale of operations, net		—		—			—		56			56
Other income, net		99		117			—		2,643			2,859

Total other income (expense)		99		108			—		(269	)		(62	)

Income (loss) from continuing operations before income tax expense	$	35,313	$	11,231		$	782	$	(14,251	)	$	33,075

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8981-108599

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

Recently Issued Accounting Pronouncements

3 Months Ended

Mar. 31, 2016

Accounting Changes and Error Corrections [Abstract]

Recently Issued Accounting Pronouncements

15.

Recently Issued Accounting Pronouncements

Accounting Standards Adopted in 2016

In November 2015, FASB issued ASU 2015-17, “Income Taxes (Topic 740) – Balance Sheet Reclassification of Deferred Taxes” (“ASU 2015-17”). ASU 2015-17 requires that deferred tax assets and liabilities be classified as noncurrent on the balance sheet. The current requirement that deferred tax liabilities and assets of a tax-paying component of an entity be offset and presented as a single amount is not affected by the amendments in this update. During the quarter ended March 31, 2016, the Company early adopted ASU 2015-17 on a prospective basis. As such, prior periods were not retrospectively adjusted. If ASU 2015-17 were adopted retrospectively, $4.7 million would have been reclassified from “Deferred income taxes – current, net” (current asset) to “Deferred income taxes – non-current” (non-current liability) resulting in a net non-current deferred income tax liability of $0.1 million in the accompanying Consolidated Balance Sheet at December 31, 2105.

In August 2015, FASB issued ASU No. 2015-15, “Interest – Imputation of Interest (Subtopic 835-30) – Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements” (“ASU 2015-15”). ASU 2015-15 addresses the presentation and subsequent measurement of debt issuance costs related to line-of-credit arrangements, which was not addressed in ASU 2015-03. The recognition and measurement guidance for debt issuance costs is not affected by ASU 2015-15.

In April 2015, FASB issued ASU No. 2015-03, “Interest – Imputation of Interest (Subtopic 835-30) – Simplifying the Presentation of Debt Issuance Costs” (“ASU 2015-03”). ASU 2015-03 requires that all costs incurred to issue debt be presented in the balance sheet as a direct reduction in the carrying value of debt, consistent with debt discounts, instead of being presented in the balance sheet as a deferred charge (i.e., an asset). The recognition and measurement guidance for debt issuance costs is not affected by ASU 2015-03. During the quarter ended March 31, 2016, the Company retrospectively adopted ASU 2015-03 and ASU 2015-15, which resulted in a reclassification of $1.9 million of debt issuance costs related to our credit facility from “Other non-current assets” to “Bank debt” in the accompanying Consolidated Balance Sheets as of December 31, 2015.

In February 2015, FASB issued ASU No. 2015-02, “Consolidation (Topic 810) – Amendments to the Consolidation Analysis” (“ASU 2015-02”) which changes the analysis that a reporting entity must perform to determine whether it should consolidate certain types of legal entities. The amendments in the standard affect limited partnerships and similar legal entities, evaluating fees paid to a decision maker or a service provider as a variable interest, the effect of fee arrangements on the primary beneficiary determination, the effect of related parties on the primary beneficiary determination, and certain investment funds. During the quarter ended March 31, 2016, the Company adopted the provisions of ASU 2015-02, which had no effect on the Company’s consolidated financial statements.

Accounting Standards Not Yet Adopted

In March 2016, FASB issued ASU No. 2016-09, “Compensation – Stock Compensation (Topic 718) – Improvements to Employee Share-Based Payment Accounting.” The objective of this amendment applies to several aspects of the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. The effective date of the amendment is for fiscal years beginning after December 31, 2016 and interim periods within that reporting period. CBIZ is currently evaluating the impact this standard may have on the financial statements.

In February 2016, FASB issued ASU No. 2016-02, “Leases (Topic 842) – Amendments to the Financial Accounting Standards Board Accounting Standards Codification” (“ASU 2016-02”). Under ASU 2016-02, lessees will need to recognize a right-to-use asset and a lease liability for virtually all of their leases (other than leases that meet the definition of a short-term lease). For income statements purposes, a dual model was retained, requiring leases to be classified as either operating or finance. Operating leases will result in straight-line expense (similar to current operating leases) while finance leases will result in a front-loaded expense pattern (similar to current capital leases). ASU 2016-02 is effective for fiscal years beginning after December 15, 2018, and interim periods within those fiscal years. Early adoption is permitted. The Company is currently evaluating the impact the adoption of this ASU will have on its consolidated financial statements, whhc we expect will be material.

In August, FASB issued ASU No. 2015-14, “Revenue from Contracts with Customers (Topic 606) – Deferral of the Effective Date” (“ASU 2015-14”). ASU 2015-14 defers the effective date of ASU No. 2014-09, “Revenue from Contracts with Customers (Topic 606)” which was issued in May 2014 and requires an entity to recognize 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, by one year for all entities. It will be effective for annual 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 2015-14. The Company 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.

- 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
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=6507316

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Direct Effects of a Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=6510796

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-Name Accounting Standards Codification
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-Name Accounting Standards Codification
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-Name Accounting Standards Codification
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
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Reference 11: http://www.xbrl.org/2003/role/presentationRef
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-Paragraph 12
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+ Details

Subsequent Events

3 Months Ended

Mar. 31, 2016

Subsequent Events [Abstract]

Subsequent Events

16.

Subsequent Events

Effective April 29, 2016, Rick L. Burdick resigned his position as a member and Chairman of the CBIZ Nominating and Governance Committee, but will remain as a Director and continue to serve as Lead Director and Vice Chairman.

Effective April 1, 2016, CBIZ acquired The Savitz Organization (“Savitz”), headquartered in Philadelphia, Pennsylvania, with offices in Atlanta, Georgia and Newton, Massachusetts. Savitz is an employee retirement and health and welfare benefits firm that provides actuarial, consulting and administration outsourcing services. Annualized revenue is estimated to be approximately $20.0 million and will be recorded in the Employee Services practice group.

Recently Issued Accounting Pronouncements (Policies)	3 Months Ended
Recently Issued Accounting Pronouncements (Policies)	Mar. 31, 2016
Accounting Changes and Error Corrections [Abstract]
New Accounting Pronouncements, Policy [Policy Text Block]	Accounting Standards Adopted in 2016 In November 2015, FASB issued ASU 2015-17, “Income Taxes (Topic 740) – Balance Sheet Reclassification of Deferred Taxes” (“ASU 2015-17”). ASU 2015-17 requires that deferred tax assets and liabilities be classified as noncurrent on the balance sheet. The current requirement that deferred tax liabilities and assets of a tax-paying component of an entity be offset and presented as a single amount is not affected by the amendments in this update. During the quarter ended March 31, 2016, the Company early adopted ASU 2015-17 on a prospective basis. As such, prior periods were not retrospectively adjusted. If ASU 2015-17 were adopted retrospectively, the net impact on the Consolidated Balance Sheet at December 31, 2105 would have resulted in a $0.1 million non-current deferred tax liability. In August 2015, FASB issued ASU No. 2015-15, “Interest – Imputation of Interest (Subtopic 835-30) – Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements” (“ASU 2015-15”). ASU 2015-15 addresses the presentation and subsequent measurement of debt issuance costs related to line-of-credit arrangements, which was not addressed in ASU 2015-03. The recognition and measurement guidance for debt issuance costs is not affected by ASU 2015-15. In April 2015, FASB issued ASU No. 2015-03, “Interest – Imputation of Interest (Subtopic 835-30) – Simplifying the Presentation of Debt Issuance Costs” (“ASU 2015-03”). ASU 2015-03 requires that all costs incurred to issue debt be presented in the balance sheet as a direct reduction in the carrying value of debt, consistent with debt discounts, instead of being presented in the balance sheet as a deferred charge (i.e., an asset). The recognition and measurement guidance for debt issuance costs is not affected by ASU 2015-03. During the quarter ended March 31, 2016, the Company retrospectively adopted ASU 2015-03 and ASU 2015-15, which resulted in a reclassification of $1.9 million of debt issuance costs related to our credit facility from “Other non-current assets” to “Bank debt” in the accompanying Consolidated Balance Sheets as of December 31, 2015. In February 2015, FASB issued ASU No. 2015-02, “Consolidation (Topic 810) – Amendments to the Consolidation Analysis” (“ASU 2015-02”) which changes the analysis that a reporting entity must perform to determine whether it should consolidate certain types of legal entities. The amendments in the standard affect limited partnerships and similar legal entities, evaluating fees paid to a decision maker or a service provider as a variable interest, the effect of fee arrangements on the primary beneficiary determination, the effect of related parties on the primary beneficiary determination, and certain investment funds. During the quarter ended March 31, 2016, the Company adopted the provisions of ASU 2015-02, which had no effect on the Company’s consolidated financial statements. Accounting Standards Not Yet Adopted In March 2016, FASB issued ASU No. 2016-09, “Compensation – Stock Compensation (Topic 718) – Improvements to Employee Share-Based Payment Accounting.” The objective of this amendment applies to several aspects of the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. The effective date of the amendment is for fiscal years beginning after December 31, 2016 and interim periods within that reporting period. CBIZ is currently evaluating the impact this standard may have on the financial statements. In February 2016, FASB issued ASU No. 2016-02, “Leases (Topic 842) – Amendments to the Financial Accounting Standards Board Accounting Standards Codification” (“ASU 2016-02”). Under ASU 2016-02, lessees will need to recognize a right-to-use asset and a lease liability for virtually all of their leases (other than leases that meet the definition of a short-term lease). For income statements purposes, a dual model was retained, requiring leases to be classified as either operating or finance. Operating leases will result in straight-line expense (similar to current operating leases) while finance leases will result in a front-loaded expense pattern (similar to current capital leases). ASU 2016-02 is effective for fiscal years beginning after December 15, 2018, and interim periods within those fiscal years. Early adoption is permitted. The Company is currently evaluating the impact the adoption of this ASU will have on its consolidated financial statements, whhc we expect will be material. In August, FASB issued ASU No. 2015-14, “Revenue from Contracts with Customers (Topic 606) – Deferral of the Effective Date” (“ASU 2015-14”). ASU 2015-14 defers the effective date of ASU No. 2014-09, “Revenue from Contracts with Customers (Topic 606)” which was issued in May 2014 and requires an entity to recognize 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, by one year for all entities. It will be effective for annual 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 2015-14. The Company 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.

Accounts Receivable, Net (Tables)

3 Months Ended

Mar. 31, 2016

Receivables [Abstract]

Accounts Receivable, Net

Accounts receivable, net balances at March 31, 2016 and December 31, 2015 were as follows (in thousands):


	March 31, 2016			December 31, 2015
Trade accounts receivable	$	128,894		$	118,916
Unbilled revenue		81,243			47,351

Total accounts receivable		210,137			166,267
Allowance for doubtful accounts		(12,889	)		(12,659	)

Accounts receivable, net	$	197,248		$	153,608

Goodwill and Other Intangible Assets, Net (Tables)

3 Months Ended

Mar. 31, 2016

Goodwill and Intangible Assets Disclosure [Abstract]

Components of Goodwill and Other Intangible Assets, Net

The components of goodwill and other intangible assets, net at March 31, 2016 and December 31, 2015 were as follows (in thousands):


	March 31, 2016			December 31, 2015
Goodwill	$	448,611		$	447,685
Intangible assets:
Client lists		149,899			147,706
Other intangible assets		7,009			6,977

Total intangible assets		156,908			154,683

Total goodwill and intangibles assets		605,519			602,368
Accumulated amortization:
Client lists		(68,714	)		(65,037	)
Other intangible assets		(1,919	)		(1,678	)

Total accumulated amortization		(70,633	)		(66,715	)

Goodwill and other intangible assets, net	$	534,886		$	535,653

Depreciation and Amortization (Tables)

3 Months Ended

Mar. 31, 2016

Text Block [Abstract]

Depreciation and Amortization Expense for Property and Equipment and Intangible Assets

Depreciation and amortization expense for property and equipment and intangible assets for the three months ended March 31, 2016 and 2015 was as follows (in thousands):


	Three Months Ended March 31,
	2016		2015
Operating expenses	$	5,130	$	4,891
Corporate general and administrative expenses		115		96

Total depreciation and amortization expense	$	5,245	$	4,987

Debt and Financing Arrangements (Tables)

3 Months Ended

Mar. 31, 2016

Debt Disclosure [Abstract]

Summary of Unsecured Credit Facility

Rates for the three months ended March 31, 2016 and 2015 were as follows:


	Three Months Ended March 31,
	2016			2015
Weighted average rates		2.50	%		2.21	%

Range of effective rates		1.82% - 3.50	%		1.88% - 3.25	%

Summary of Recognized Interest Expense

During the three months ended March 31, 2016 and 2015, CBIZ recognized interest expense as follows (in thousands):


	Three Months Ended March 31,
	2016		2015
Credit facility (1)	$	1,520	$	1,051
2010 Notes (2)		—		1,920
2006 Notes		6		6

Total interest expense	$	1,526	$	2,977

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

(2)	Components of interest expense related to the 2010 Notes include the contractual coupon interest, amortization of discount and amortization of deferred financing costs.

Financial Instruments (Tables)

3 Months Ended

Mar. 31, 2016

Investments, All Other Investments [Abstract]

Summary of Bond Activity

The following table summarizes CBIZ’s bond activity for the three months ended March 31, 2016 and the twelve months ended December 31, 2015 (in thousands):


	Three Months Ended March 31, 2016			Twelve Months Ended December 31, 2015
Fair value at beginning of period	$	43,142		$	38,399
Purchases		3,560			15,429
Redemptions		(1,130	)		(987	)
Maturities		(2,447	)		(9,677	)
Increase in bond premium		(37	)		172
Fair market value adjustment		384			(194	)

Fair value at end of period	$	43,472		$	43,142

Summary of Outstanding Interest Rate Swaps

The following table summarizes CBIZ’s outstanding interest rate swaps and its classification in the accompanying Consolidated Balance Sheets at March 31, 2016 and December 31, 2015 (in thousands).


	March 31, 2016
	Notional Amount		Fair Value (1)			Balance Sheet Location
Interest rate swaps (2)	$	60,000	$	(605	)	Other non-current liabilities

	December 31, 2015
	Notional Amount		Fair Value (1)			Balance Sheet Location
Interest rate swaps	$	50,000	$	240		Other non-current assets

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

(2)

Summary of Effects of Interest Rate Swap


	(Loss) gain recognized in AOCL, net of tax					Loss reclassified from AOCL into expense
	Three Months Ended March 31,					Three Months Ended March 31,
	2016			2015		2016		2015
Interest rate swaps	$	(532	)	$	45	$	105	$	73

Fair Value Measurements (Tables)

3 Months Ended

Mar. 31, 2016

Fair Value Disclosures [Abstract]

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


	Level	March 31, 2016			December 31, 2015
Deferred compensation plan assets	1	$	65,767		$	64,245
Corporate and municipal bonds	1	$	43,472		$	43,142
Interest rate swaps	2	$	(605	)	$	240
Contingent purchase price liabilities	3	$	(22,461	)	$	(24,817	)

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 three months ended March 31, 2016 and 2015 (pre-tax basis) (in thousands):


	2016			2015
Beginning balance – January 1	$	(24,817	)	$	(33,368	)
Additions from business acquisitions		(1,206	)		(4,186	)
Settlement of contingent purchase price liabilities		2,335			3,829
Change in fair value of contingencies		1,263			1,445
Change in net present value of contingencies		(36	)		(38	)

Ending balance – March 31	$	(22,461	)	$	(32,318	)

Other Comprehensive (Loss) Income (Tables)

3 Months Ended

Mar. 31, 2016

Equity [Abstract]

Summary of Other Comprehensive Income (Loss) and Tax Impact


	Three Months Ended March 31,
	2016			2015
Net unrealized gain on available-for-sale securities, net of income taxes (1)	$	231		$	107
Net unrealized (loss) gain on interest rate swaps, net of income taxes (2)		(532	)		45
Foreign currency translation		(10	)		(14	)

Total other comprehensive (loss) income	$	(311	)	$	138

(1)	Net of income tax expense of $92 and $71 for the three months ended March 31, 2016 and 2015, respectively.

(2)	Net of income tax (benefit) expense of $(312) and $26 for the three months ended March 31, 2016 and 2015, respectively.

Employer Share Plans (Tables)

3 Months Ended

Mar. 31, 2016

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 months ended March 31, 2016 and 2015 was as follows (in thousands):


	Three Months Ended March 31,
	2016		2015
Stock options	$	579	$	841
Restricted stock awards		830		781

Total stock-based compensation expense	$	1,409	$	1,622

Stock Award Activity

Stock award activity during the three months ended March 31, 2016 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		4,885		$	7.50		962		$	8.08
Granted		—		$	—		86		$	10.41
Exercised or released		(115	)	$	6.93		(83	)	$	8.64
Expired or canceled		(14	)	$	7.70		(2	)	$	7.67

Outstanding at March 31, 2016		4,756		$	7.52		963		$	8.24

Exercisable at March 31, 2016		2,097		$	6.96

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

Earnings Per Share (Tables)

3 Months Ended

Mar. 31, 2016

Earnings Per Share [Abstract]

Computation of Basic and Diluted Earnings Per Share from Continuing Operations


	Three Months Ended March 31,
	2016		2015
Numerator:
Income from continuing operations after income tax expense	$	21,798	$	19,503

Denominator:
Basic
Weighted average common shares outstanding		51,572		48,146

Diluted
Stock options (1)		831		778
Restricted stock awards (1)		337		358
Contingent shares (2)		5		95
Convertible senior subordinated notes (3)		—		2,008

Diluted weighted average common shares outstanding		52,745		51,385

Basic earnings per share from continuing operations	$	0.42	$	0.41

Diluted earnings per share from continuing operations	$	0.41	$	0.38

(1)	A total of 1.3 million and 1.0 million stock-based awards were excluded from the calculation of diluted earnings per share for the three months ended March 31, 2016 and 2015, respectively, as their effect would be anti-dilutive.

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

(3)	The dilutive impact of potential shares to be issued upon conversion of the 2010 Notes is not applicable to the three months ended March 31, 2016 due to the maturation of the 2010 Notes in the fourth quarter of 2015.

Acquisitions (Tables)

3 Months Ended

Mar. 31, 2016

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 three months ended March 31, 2016 and 2015, respectively, are as follows (in thousands):


	Three Months Ended March 31,
	2016			2015
Accounts receivable, net	$	325		$	—
Other assets		38			—
Identifiable intangible assets		1,005			2,844
Accrued liabilities		(49	)		—

Total identifiable net assets	$	1,319		$	2,844
Goodwill		988			6,865

Aggregate purchase price	$	2,307		$	9,709

Discontinued Operations and Divestitures (Tables)

3 Months Ended

Mar. 31, 2016

Discontinued Operations [Member]

Loss from Discontinued Operations, Net of Tax

Revenue and results from operations of discontinued operations for the three months ended March 31, 2016 and 2015 were as follows (in thousands):


	Three Months Ended March 31,
	2016			2015
Revenue	$	—		$	3,516

Loss from operations of discontinued operations, before income tax benefit	$	(51	)	$	(516	)
Income tax benefit		(21	)		(181	)

Loss from operations of discontinued operations, net of tax	$	(30	)	$	(335	)

Segment Disclosures (Tables)

3 Months Ended

Mar. 31, 2016

Segment Reporting [Abstract]

Summary of Segment Information

Segment information for the three months ended March 31, 2016 and 2015 was as follows (in thousands):


	Three Months Ended March 31, 2016
	Financial Services		Employee Services			National Practices		Corporate and Other			Total
Revenue	$	152,207	$	64,327		$	7,704	$	—		$	224,238
Operating expenses		113,497		53,680			6,877		4,063			178,117

Gross margin		38,710		10,647			827		(4,063	)		46,121
Corporate general & admin		—		—			—		10,245			10,245

Operating income (loss)		38,710		10,647			827		(14,308	)		35,876
Other income (expense):
Interest expense		—		(10	)		—		(1,516	)		(1,526	)
Gain on sale of operations, net		—		—			—		101			101
Other income, net		254		74			—		1,819			2,147

Total other income (loss)		254		64			—		404			722

Income (loss) from continuing operations before income tax expense	$	38,964	$	10,711		$	827	$	(13,904	)	$	36,598


	Three Months Ended March 31, 2015
	Financial Services		Employee Services			National Practices		Corporate and Other			Total
Revenue	$	143,832	$	62,651		$	7,383	$	—		$	213,866
Operating expenses		108,618		51,528			6,601		4,117			170,864

Gross margin		35,214		11,123			782		(4,117	)		43,002
Corporate general & admin		—		—			—		9,865			9,865

Operating income (loss)		35,214		11,123			782		(13,982	)		33,137
Other income (expense):
Interest expense		—		(9	)		—		(2,968	)		(2,977	)
Gain on sale of operations, net		—		—			—		56			56
Other income, net		99		117			—		2,643			2,859

Total other income (expense)		99		108			—		(269	)		(62	)

Income (loss) from continuing operations before income tax expense	$	35,313	$	11,231		$	782	$	(14,251	)	$	33,075

Accounts Receivable, Net - Accounts Receivables Net (Detail) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015
Accounts Receivable, Net, Current [Abstract]
Trade accounts receivable	$ 128,894	$ 118,916
Unbilled revenue	81,243	47,351
Total accounts receivable	210,137	166,267
Allowance for doubtful accounts	(12,889)	(12,659)
Accounts receivable, net	$ 197,248	$ 153,608

Goodwill and Other Intangible Assets, Net - Components of Goodwill and Other Intangible Assets, Net (Detail) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015
Finite-Lived Intangible Assets [Line Items]
Goodwill	$ 448,611	$ 447,685
Intangible assets:
Total intangible assets	156,908	154,683
Total goodwill and intangibles assets	605,519	602,368
Accumulated amortization:
Total accumulated amortization	(70,633)	(66,715)
Goodwill and other intangible assets, net	534,886	535,653
Client Lists [Member]
Intangible assets:
Total intangible assets	149,899	147,706
Accumulated amortization:
Total accumulated amortization	(68,714)	(65,037)
Other Intangible Assets [Member]
Intangible assets:
Total intangible assets	7,009	6,977
Accumulated amortization:
Total accumulated amortization	$ (1,919)	$ (1,678)

Depreciation and Amortization - Depreciation and Amortization Expense for Property and Equipment and Intangible Assets (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Property, Plant and Equipment [Line Items]
Total depreciation expense	$ 5,245	$ 4,987
Operating Expenses [Member]
Property, Plant and Equipment [Line Items]
Total depreciation expense	5,130	4,891
Corporate General and Administrative Expenses [Member]
Property, Plant and Equipment [Line Items]
Total depreciation expense	$ 115	$ 96

Debt and Financing Arrangements - Additional Information (Detail) $ in Millions	Mar. 31, 2016 USD ($)
Debt Disclosure [Abstract]
Unsecured credit facility	$ 400.0

Debt and Financing Arrangements (Bank Debt) - Additional Information (Detail)
$ in Thousands

3 Months Ended

Mar. 31, 2016

USD ($)

Bank

Dec. 31, 2015

USD ($)

Debt Instrument [Line Items]

Unsecured credit facility

$ 400,000

Group of participating banks | Bank

Outstanding balance under applicable credit facility

^[1]

$ 233,900

$ 205,800

Approximately available funds under credit facility

65,600

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

$ 3,200

[1]	See Note 15 to accompanying consolidated financial statements for discussion of our adoption of ASU 2015-03, ASU 2015-15 and ASU 2015-17 (as defined in Note 15).

- 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)	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Debt Disclosure [Abstract]
Weighted average rates	2.50%	2.21%
Range of effective rates, minimum	1.82%	1.88%
Range of effective rates, maximum	3.50%	3.25%

Debt and Financing Arrangements (2006 Notes) - Additional Information (Detail) - 2006 Convertible Senior Subordinated Notes [Member] $ in Thousands	3 Months Ended
	Mar. 31, 2016 USD ($)
Debt Instrument [Line Items]
Aggregate outstanding principal amount	$ 750
Maturity date of notes	Jun. 01, 2026

Debt and Financing Arrangements - Summary of Recognized Interest Expense (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Debt Instrument [Line Items]
Total interest expense	$ 1,526	$ 2,977
Credit Facility [Member]
Debt Instrument [Line Items]
Total interest expense	1,520	1,051
2010 Convertible Senior Subordinated Notes [Member]
Debt Instrument [Line Items]
Total interest expense		1,920
2006 Convertible Senior Subordinated Notes [Member]
Debt Instrument [Line Items]
Total interest expense	$ 6	$ 6

Debt and Financing Arrangements (2010 Notes) - Additional Information (Detail) - 2010 Convertible Senior Subordinated Notes [Member] - USD ($)		1 Months Ended	3 Months Ended
	Oct. 01, 2015	Oct. 30, 2015	Mar. 31, 2016
Debt Instrument [Line Items]
Interest rate on Notes			4.875%
Conversion rate per $ 1,000 principal of convertible notes	$ 1,000
Conversion value of Notes		$ 71,800,000
Maturity date of notes			Oct. 01, 2015

Commitments and Contingencies (Letters of Credit and Guarantees) - Additional Information (Detail) - USD ($)	Mar. 31, 2016	Dec. 31, 2015
Commitments And Contingencies [Line Items]
License bonds outstanding amount	$ 2,400,000	$ 2,300,000
Affiliated Entity [Member] \| Financial Standby Letter of Credit [Member]
Commitments And Contingencies [Line Items]
Letters of credit outstanding, guarantee obligation	900,000	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	9 Months Ended
	Sep. 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	3 Months Ended
	Mar. 31, 2016	Dec. 31, 2015
Investments, Debt and Equity Securities [Abstract]
Corporate and municipal bonds	$ 41.2	$ 40.8
Maturity dates of bonds, start date	2016-04
Maturity dates of bonds, end date	2021-10

Financial Instruments - Summary of Bond Activity (Detail) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2016	Dec. 31, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Fair value at beginning of period	$ 43,142	$ 38,399
Purchases	3,560	15,429
Redemptions	(1,130)	(987)
Maturities	(2,447)	(9,677)
Increase in bond premium	(37)	172
Fair market value adjustment	384	(194)
Fair value at end of period	$ 43,472	$ 43,142

Financial Instruments (Interest Rate Swaps) - Additional Information (Detail) - Interest Rate Swap [Member] - USD ($)	3 Months Ended
	Mar. 31, 2016	Dec. 31, 2015
Derivatives, Fair Value [Line Items]
Derivative, Type of Interest Rate Paid on Swap	Fixed
Maturity Tenure Five Years [Member]
Derivatives, Fair Value [Line Items]
Notional value	$ 10,000,000	$ 25,000,000
Interest rate swap, fixed interest rate	1.12%	1.30%
Derivative, Type of Interest Rate Paid on Swap	Fixed

Financial Instruments - Summary of Outstanding Interest Rate Swaps (Detail) - Interest Rate Swap [Member] - USD ($)	Mar. 31, 2016	Dec. 31, 2015
Other Non-current Assets [Member]
Derivatives, Fair Value [Line Items]
Notional Amount		$ 50,000,000
Fair Value		$ 240,000
Other Non-current Liabilities [Member]
Derivatives, Fair Value [Line Items]
Notional Amount	$ 60,000,000
Fair Value	$ (605,000)

Financial Instruments - Summary of Outstanding Interest Rate Swaps (Parenthetical) (Detail) - Interest Rate Swap [Member] - USD ($)	3 Months Ended
	Mar. 31, 2016	Dec. 31, 2015
Derivatives, Fair Value [Line Items]
Interest rate swap, description of interest received	Interest that varies with the one-month LIBOR
Derivative, Type of Interest Rate Paid on Swap	Fixed
Maturity Tenure Two Years [Member]
Derivatives, Fair Value [Line Items]
Notional value		$ 10,000,000
Interest rate swap, fixed interest rate		0.885%
Maturity Tenure Three Years [Member]
Derivatives, Fair Value [Line Items]
Notional value		$ 15,000,000
Interest rate swap, fixed interest rate		1.155%
Maturity Tenure Five Years [Member]
Derivatives, Fair Value [Line Items]
Notional value	$ 10,000,000	$ 25,000,000
Interest rate swap, fixed interest rate	1.12%	1.30%
Derivative, Type of Interest Rate Paid on Swap	Fixed

Financial Instruments - Summary of Effects of Interest Rate Swap (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Derivatives, Fair Value [Line Items]
(Loss)Gain Recognized in AOCL, net of tax	$ (532)	$ 45
Interest Rate Swap [Member] \| Interest Expense [Member]
Derivatives, Fair Value [Line Items]
(Loss)Gain Recognized in AOCL, net of tax	(532)	45
Loss Reclassified from AOCL into Expense	$ 105	$ 73

Fair Value Measurements - Summary of Assets and Liabilities Measured at Fair Value on a Recurring Basis (Detail) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Corporate and municipal bonds	$ 43,472	$ 43,142	$ 38,399
Level 1 [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Deferred compensation plan assets	65,767	64,245
Corporate and municipal bonds	43,472	43,142
Level 2 [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Interest rate swaps	(605)	240
Level 3 [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Contingent purchase price liabilities	$ (22,461)	$ (24,817)

Fair Value Measurements - Additional Information (Detail) - USD ($)	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Fair Value Measurements, Inter-transfers between Levels	$ 0	$ 0
Minimum [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Business Combination Contingent Consideration Liability Extended Term	3 years
Maximum [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Business Combination Contingent Consideration Liability Extended Term	6 years

Fair Value Measurements - Change in Level 3 Fair Values of Contingent Purchase Price Liability (Detail) - Level 3 [Member] - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning balance	$ (24,817)
Ending balance	(22,461)
Contingent Purchase Price Liabilities [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning balance	(24,817)	$ (33,368)
Additions from business acquisitions	(1,206)	(4,186)
Settlement of contingent purchase price liabilities	2,335	3,829
Change in fair value of contingencies	1,263	1,445
Change in net present value of contingencies	(36)	(38)
Ending balance	$ (22,461)	$ (32,318)

Other Comprehensive (Loss) Income - Summary of Other Comprehensive Income (Loss) and Tax Impact (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Other Comprehensive Income (Loss), Net of Tax [Abstract]
Net unrealized gain on available-for-sale securities, net of income taxes	$ 231	$ 107
Net unrealized (loss) gain on interest rate swaps, net of income taxes	(532)	45
Foreign currency translation	(10)	(14)
Total other comprehensive (loss) income	$ (311)	$ 138

Other Comprehensive (Loss) Income - Summary of Other Comprehensive Income (Loss) and Tax Impact (Parenthetical) (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Other Comprehensive Income (Loss), Net of Tax [Abstract]
Unrealized gain(loss)on available for sale securities, income tax expense (benefit)	$ 92	$ 71
Unrealized gain (loss) on interest rate swaps, income tax expense	$ (312)	$ 26

Other Comprehensive (Loss) Income - Additional Information (Detail) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Accumulated other comprehensive loss	$ (944)	$ (633)

- 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) - Two Thousand Fourteen Plan [Member] shares in Millions	3 Months Ended
	Mar. 31, 2016 shares
Retirement Plans [Line Items]
Stock awards expiry	2024
Restricted Stock Awards [Member]
Retirement Plans [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
	Mar. 31, 2016	Mar. 31, 2015
Compensation and Retirement Disclosure [Abstract]
Stock options	$ 579	$ 841
Restricted stock awards	830	781
Total stock-based compensation expense	$ 1,409	$ 1,622

Employer Share Plans - Stock Award Activity (Detail) shares in Thousands	3 Months Ended
	Mar. 31, 2016 $ / shares shares
Stock Based Compensation [Line Items]
Outstanding Beginning balance, Number of Options \| shares	4,885
Granted, Number of Options \| shares	0
Exercised or released, Number of Options \| shares	(115)
Expired or canceled, Number of Options \| shares	(14)
Outstanding Ending balance, Number of Options \| shares	4,756
Exercisable Ending balance, Number of Options \| shares	2,097
Outstanding Beginning balance, Weighted Average Exercise Price Per Share \| $ / shares	$ 7.50
Granted, Weighted Average Exercise Price Per Share \| $ / shares	0
Exercised or released, Weighted Average Exercise Price Per Share \| $ / shares	6.93
Expired or canceled, Weighted Average Exercise Price Per Share \| $ / shares	7.70
Outstanding Ending balance, Weighted Average Exercise Price Per Share \| $ / shares	7.52
Exercisable Ending balance, Weighted Average Exercise Price \| $ / shares	$ 6.96
Restricted Stock Awards [Member]
Stock Based Compensation [Line Items]
Outstanding Beginning balance, Number of shares \| shares	962
Granted, Number of shares \| shares	86
Exercised or released, Number of shares \| shares	(83)
Expired or canceled, Number of Shares \| shares	(2)
Outstanding Ending balance, Number of shares \| shares	963
Outstanding Beginning balance, Weighted Average Grant-Date Fair Value \| $ / shares	$ 8.08
Granted, Weighted Average Grant-Date Fair Value \| $ / shares	10.41
Exercised or Released, Weighted Average Grant-Date Fair Value \| $ / shares	8.64
Expired or Canceled, Weighted Average Grant-Date Fair Value \| $ / shares	7.67
Outstanding Ending balance, Weighted Average Grant-Date Fair Value \| $ / shares	$ 8.24

Earnings Per Share - Computation of Basic and Diluted Earnings Per Share for Continuing Operations (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Numerator:
Income from continuing operations after income tax expense	$ 21,798	$ 19,503
Basic
Weighted average common shares outstanding	51,572	48,146
Diluted
Stock options	831	778
Restricted stock awards	337	358
Contingent shares	5	95
Convertible senior subordinated notes		2,008
Diluted weighted average common shares outstanding	52,745	51,385
Basic earnings per share from continuing operations	$ 0.42	$ 0.41
Diluted earnings per share from continuing operations	$ 0.41	$ 0.38

Earnings Per Share - Computation of Basic and Diluted Earnings Per Share for Continuing Operations (Parenthetical) (Detail) - $ / shares shares in Millions	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Dilutive Securities Included And Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Dilutive impact of potential shares average share price	$ 0
Stock Compensation Plan [Member]
Dilutive Securities Included And Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Share based awards excluded from the calculation of diluted earnings per share	1.3	1.0

Acquisitions (First Quarter 2015) - Additional Information (Detail) $ in Millions			3 Months Ended
	Jan. 01, 2016 USD ($)	Mar. 01, 2015	Mar. 31, 2016 USD ($) Client_List Business	Mar. 31, 2015 USD ($) Client_List Business
Series of Business Acquisition First Quarter 2016 [Member]
Business Acquisition, Contingent Consideration [Line Items]
Consideration paid in cash			$ 1.3
Number of businesses acquired \| Business			1
Contingent consideration			$ 1.9
Guaranteed future consideration			$ 1.0
Series of Business Acquisition First Quarter 2016 [Member] \| Employee Services [Member]
Business Acquisition, Contingent Consideration [Line Items]
Number of client list purchased \| Client_List			2
Millimaki Eggert, L.L.P [Member]
Business Acquisition, Contingent Consideration [Line Items]
Contingent consideration			$ 1.2
Annual revenue	$ 2.4
Acquired entity, name			Millimaki Eggert, L.L.P.
Effective date of acquisition			Jan. 01, 2016
Series of Business Acquisition First Quarter 2015 [Member]
Business Acquisition, Contingent Consideration [Line Items]
Consideration paid in cash				$ 5.6
Number of businesses acquired \| Business				1
Contingent consideration				$ 4.5
Series of Business Acquisition First Quarter 2015 [Member] \| Employee Services [Member]
Business Acquisition, Contingent Consideration [Line Items]
Number of client list purchased \| Client_List				2
Model Consulting, Inc [Member]
Business Acquisition, Contingent Consideration [Line Items]
Acquired entity, name		Model Consulting, Inc.
Effective date of acquisition				Mar. 01, 2015

Acquisitions - Schedule of Estimated Fair Values of Assets Acquired and Liabilities Assumed (Detail) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015	Mar. 31, 2015
Business Acquisition [Line Items]
Goodwill	$ 448,611	$ 447,685
Model Consulting, Inc. (Model),Pension Resource Group, Inc. (PRG),Cottonwood Group, Inc. (Cottonwood)[Member]
Business Acquisition [Line Items]
Accounts receivable, net	325
Other assets	38
Identifiable intangible assets	1,005		$ 2,844
Accrued liabilities	(49)
Total identifiable net assets	1,319		2,844
Goodwill	988		6,865
Aggregate purchase price	$ 2,307		$ 9,709

Acquisitions - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Dec. 31, 2015
Business Acquisition, Contingent Consideration [Line Items]
Goodwill	$ 448,611		$ 447,685
Fair value of contingent consideration	1,300	$ 1,500
Consideration paid in cash	$ 2,000	$ 3,300
Number of common stock issued	32,000	59,000
Common stock value related to contingent earnouts for previous acquisitions	$ 300	$ 500
Model Consulting, Inc. (Model),Pension Resource Group, Inc. (PRG),Cottonwood Group, Inc. (Cottonwood)[Member]
Business Acquisition, Contingent Consideration [Line Items]
Goodwill	988	6,865
Model Consulting, Inc. (Model),Pension Resource Group, Inc. (PRG),Cottonwood Group, Inc. (Cottonwood)[Member] \| Financial Services [Member]
Business Acquisition, Contingent Consideration [Line Items]
Goodwill	1,000
Model Consulting, Inc. (Model),Pension Resource Group, Inc. (PRG),Cottonwood Group, Inc. (Cottonwood)[Member] \| Employee Services [Member]
Business Acquisition, Contingent Consideration [Line Items]
Goodwill		$ 6,900
Millimaki Eggert, L.L.P [Member]
Business Acquisition, Contingent Consideration [Line Items]
Contingent consideration	1,200
Millimaki Eggert, L.L.P [Member] \| Contingent Purchase Price Liability Current [Member]
Business Acquisition, Contingent Consideration [Line Items]
Contingent consideration	500
Millimaki Eggert, L.L.P [Member] \| Contingent Purchase Price Liability Non-current [Member]
Business Acquisition, Contingent Consideration [Line Items]
Contingent consideration	$ 700

Discontinued Operations and Divestitures - Additional Information (Detail) $ in Millions	3 Months Ended
	Mar. 31, 2016 USD ($) Office Business	Mar. 31, 2015 USD ($) Office Business	Dec. 31, 2014 Office
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of business divestiture \| Office	0	0	2
Gain from the sale of its individual wealth management business \| $	$ 0.1	$ 0.1
Financial Services [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of businesses sold \| Business	0	0

Discontinued Operations and Divestitures - Loss from Discontinued Operations, Net of Tax (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Discontinued Operations and Disposal Groups [Abstract]
Revenue		$ 3,516
Loss from operations of discontinued operations, before income tax benefit	$ (51)	(516)
Income tax benefit	(21)	(181)
Loss from operations of discontinued operations, net of tax	$ (30)	$ (335)

- 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

Segment Disclosures - Additional Information (Detail)	3 Months Ended
Segment Disclosures - Additional Information (Detail)	Mar. 31, 2016 Practice_Groups
Segment Reporting [Abstract]
Number of business units of the company	3

Segment Disclosures - Summary of Segment Information (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Segment Reporting Information [Line Items]
Revenue	$ 224,238	$ 213,866
Operating expenses	178,117	170,864
Gross margin	46,121	43,002
Corporate general & admin	10,245	9,865
Operating income (loss)	35,876	33,137
Other income (expense):
Interest expense	(1,526)	(2,977)
Gain on sale of operations, net	101	56
Other income, net	2,147	2,859
Total other income (expense)	722	(62)
Income (loss) from continuing operations before income tax expense	36,598	33,075
Operating Segments [Member] \| Financial Services [Member]
Segment Reporting Information [Line Items]
Revenue	152,207	143,832
Operating expenses	113,497	108,618
Gross margin	38,710	35,214
Operating income (loss)	38,710	35,214
Other income (expense):
Other income, net	254	99
Total other income (expense)	254	99
Income (loss) from continuing operations before income tax expense	38,964	35,313
Operating Segments [Member] \| Employee Services [Member]
Segment Reporting Information [Line Items]
Revenue	64,327	62,651
Operating expenses	53,680	51,528
Gross margin	10,647	11,123
Operating income (loss)	10,647	11,123
Other income (expense):
Interest expense	(10)	(9)
Other income, net	74	117
Total other income (expense)	64	108
Income (loss) from continuing operations before income tax expense	10,711	11,231
Operating Segments [Member] \| National Practices [Member]
Segment Reporting Information [Line Items]
Revenue	7,704	7,383
Operating expenses	6,877	6,601
Gross margin	827	782
Operating income (loss)	827	782
Other income (expense):
Income (loss) from continuing operations before income tax expense	827	782
Corporate and Other [Member]
Segment Reporting Information [Line Items]
Operating expenses	4,063	4,117
Gross margin	(4,063)	(4,117)
Corporate general & admin	10,245	9,865
Operating income (loss)	(14,308)	(13,982)
Other income (expense):
Interest expense	(1,516)	(2,968)
Gain on sale of operations, net	101	56
Other income, net	1,819	2,643
Total other income (expense)	404	(269)
Income (loss) from continuing operations before income tax expense	$ (13,904)	$ (14,251)

Recently Issued Accounting Pronouncements - Additional Information (Detail) - USD ($)
$ in Thousands

Mar. 31, 2016

Dec. 31, 2015

New Accounting Pronouncements or Change in Accounting Principle [Line Items]

Non-current deferred tax liability

^[1]

$ 383

$ 4,902

Unamortized debt issue costs

$ 1,744

1,869

Accounting Standards Update 2015-17 [Member]

New Accounting Pronouncements or Change in Accounting Principle [Line Items]

Non-current deferred tax liability

100

Current deferred tax liability

$ 4,700

[1]	See Note 15 to accompanying consolidated financial statements for discussion of our adoption of ASU 2015-03, ASU 2015-15 and ASU 2015-17 (as defined in Note 15).

Subsequent Events - Additional Information (Detail) $ in Millions	Apr. 01, 2016 USD ($)
Subsequent Event [Member] \| Savitz [Member]
Subsequent Event [Line Items]
Estimated revenue	$ 20.0