0001628280-24-034026 | 10-Q | XBRL Viewer

SEGMENT DISCLOSURES (Tables)

6 Months Ended

Jun. 30, 2024

Schedule of Disaggregation of Revenue by Source

The following table disaggregates our revenue by source (in thousands):


	Three Months Ended June 30, 2024
	Financial Services		Benefits and Insurance Services		National Practices		Consolidated
Accounting, tax, advisory and consulting	$	309,233	—		—		$	309,233
Core benefits and insurance services	—		93,533		—		93,533
Non-core benefits and insurance services	—		3,886		—		3,886
Managed networking, hardware services	—		—		10,250		10,250
National practices consulting	—		—		3,110		3,110
Total revenue	$	309,233	$	97,419	$	13,360	$	420,012


	Three Months Ended June 30, 2023
	Financial Services		Benefits and Insurance Services		National Practices		Consolidated
Accounting, tax, advisory and consulting	$	290,930	—		—		$	290,930
Core benefits and insurance services	—		91,031		—		91,031
Non-core benefits and insurance services	—		4,807		—		4,807
Managed networking, hardware services	—		—		9,067		9,067
National practices consulting	—		—		2,667		2,667
Total revenue	$	290,930	$	95,838	$	11,734	$	398,502



	Six Months Ended June 30, 2024
	Financial Services		Benefits and Insurance Services		National Practices		Consolidated
Accounting, tax, advisory and consulting	$	681,863	—		—		$	681,863
Core benefits and insurance services	—		198,738		—		198,738
Non-core benefits and insurance services	—		7,089		—		7,089
Managed networking, hardware services	—		—		20,438		20,438
National practices consulting	—		—		6,181		6,181
Total revenue	$	681,863	$	205,827	$	26,619	$	914,309



	Six Months Ended June 30, 2023
	Financial Services		Benefits and Insurance Services		National Practices		Consolidated
Accounting, tax, advisory and consulting	$	634,016	—		—		$	634,016
Core benefits and insurance services	—		187,648		—		187,648
Non-core benefits and insurance services	—		8,244		—		8,244
Managed networking, hardware services	—		—		18,021		18,021
National practices consulting	—		—		5,179		5,179
Total revenue	$	634,016	$	195,892	$	23,200	$	853,108

Schedule of Segment Information

Segment information for the three months ended June 30, 2024 and 2023 was as follows (in thousands):


	Three Months Ended June 30, 2024
	Financial Services		Benefits and Insurance Services		National Practices		Corporate and Other		Total
Revenue	$	309,233	$	97,419	$	13,360	$	—	$	420,012
Operating expenses	262,809		83,243		12,028		8,288		366,368
Gross margin	46,424		14,176		1,332		(8,288)		53,644
Corporate general and administrative expenses	—		—		—		22,050		22,050


Operating income (loss)	46,424		14,176		1,332		(30,338)		31,594
Other income (expense):
Interest expense	—		—		—		(5,884)		(5,884)


Other income, net	128		43		(4)		2,316		2,483
Total other income (expense), net	128		43		(4)		(3,568)		(3,401)
Income (loss) before income tax expense	$	46,552	$	14,219	$	1,328	$	(33,906)	$	28,193


	Three Months Ended June 30, 2023
	Financial Services		Benefits and Insurance Services		National Practices		Corporate and Other		Total
Revenue	$	290,930	$	95,838	$	11,734	$	—	$	398,502
Operating expenses	243,445		78,374		10,545		11,623		343,987
Gross margin	47,485		17,464		1,189		(11,623)		54,515
Corporate general and administrative expenses	—		—		—		15,793		15,793

Operating income (loss)	47,485		17,464		1,189		(27,416)		38,722
Other income (expense):
Interest expense	—		—		—		(5,534)		(5,534)

Other income, net	235		153		1		5,032		5,421
Total other income (loss), net	235		153		1		(502)		(113)
Income (loss) before income tax expense	$	47,720	$	17,617	$	1,190	$	(27,918)	$	38,609

Segment information for the six months ended June 30, 2024 and 2023 was as follows (in thousands):



	Six Months Ended June 30, 2024
	Financial Services		Benefits and Insurance Services		National Practices		Corporate and Other		Total
Revenue	$	681,863	$	205,827	$	26,619	$	—	$	914,309
Operating expenses	528,370		166,880		23,961		23,642		742,853
Gross margin	153,493		38,947		2,658		(23,642)		171,456
Corporate general and administrative expenses	—		—		—		40,761		40,761

Operating income (loss)	153,493		38,947		2,658		(64,403)		130,695
Other income (expense):
Interest expense	—		—		—		(10,395)		(10,395)


Other income, net	214		87		(4)		11,610		11,907
Total other income (expense), net	214		87		(4)		1,215		1,512
Income (loss) before income tax expense	$	153,707	$	39,034	$	2,654	$	(63,188)	$	132,207



	Six Months Ended June 30, 2023
	Financial Services		Benefits and Insurance Services		National Practices		Corporate and Other		Total
Revenue	$	634,016	$	195,892	$	23,200	$	—	$	853,108
Operating expenses (income)	487,888		155,297		21,128		20,685		684,998
Gross margin	146,128		40,595		2,072		(20,685)		168,110
Corporate general and administrative expenses	—		—		—		31,391		31,391

Operating income (loss)	146,128		40,595		2,072		(52,076)		136,719
Other income (expense):
Interest expense	—		(1)		—		(9,174)		(9,175)
Gain on sale of operations, net	99		—		—		—		99
Other income (expense), net	490		330		1		9,712		10,533
Total other income (expense), net	589		329		1		538		1,457
Income (loss) before income tax expense	$	146,717	$	40,924	$	2,073	$	(51,538)	$	138,176

FINANCIAL INSTRUMENTS

6 Months Ended

Jun. 30, 2024

Investments, All Other Investments [Abstract]

FINANCIAL INSTRUMENTS

Available-For-Sale Debt Securities - In connection with certain services provided by our payroll operations, we collect funds from our clients’ accounts in advance of paying client obligations. These funds held for clients are segregated and invested in accordance with our investment policy, which requires all investments carry an investment grade rating at the time of initial investment. These investments, primarily consisting of corporate and municipal bonds, are classified as available-for-sale and are included in the “Funds held for clients” line item on the accompanying unaudited Condensed Consolidated Balance Sheets. The par value of these investments totaled $39.7 million and $40.0 million at June 30, 2024 and December 31, 2023, respectively, and these investments have maturity or callable dates ranging from July 2024 through January 2026.

At June 30, 2024, unrealized losses on the securities were not material and have not been recognized as a credit loss because the bonds are investment grade quality and management is not required or does not intend to sell prior to an expected recovery in value. The bond issuers continue to make timely principal and interest payments.

The following table summarizes activities related to these investments for the six months ended June 30, 2024 and the twelve months ended December 31, 2023 (in thousands):


	Six Months Ended June 30, 2024		Twelve Months Ended December 31, 2023
Fair value at beginning of period	$	39,459	$	43,485
Purchases	12,100		14,122
Redemptions	(500)		(3,310)
Maturities	(11,921)		(15,155)
Change in bond premium	(238)		(1,099)
Fair market value adjustment	312		1,416
Fair value at end of period	$	39,212	$	39,459

In addition to the available-for-sale debt securities discussed above, we also held other depository assets in the amount of $1.6 million and $1.0 million at June 30, 2024 and December 31, 2023, respectively. Those depository assets are classified as Level 1 in the fair value hierarchy.

Interest Rate Swaps - We utilize interest rate swaps to manage interest rate risk exposure associated with our floating-rate debt under the 2022 credit facility, or the forecasted acquisition of such liability. We do not purchase or hold any derivative instruments for trading or speculative purposes. Refer to the Annual Report on Form 10-K for the year ended December 31, 2023 for further discussion on our interest rate swaps.

The following table summarizes our outstanding interest rate swaps and their classification in the accompanying unaudited Condensed Consolidated Balance Sheets at June 30, 2024 and December 31, 2023 (amounts in thousands):


	June 30, 2024
	Notional Amount		Fixed Rate		Expiration	Fair Value		Balance Sheet Location
Interest rate swap	$	50,000	0.834	%	4/14/2025	$	1,654	Other current asset
Interest rate swap	$	30,000	1.186	%	12/14/2026	$	2,227	Other non-current asset
Interest rate swap	$	20,000	2.450	%	8/14/2027	$	1,039	Other non-current asset
Interest rate swap	$	25,000	3.669	%	4/14/2028	$	388	Other non-current asset
Interest rate swap	$	25,000	4.488	%	10/14/2028	$	(418)	Other non-current liability


	December 31, 2023
	Notional Amount		Fixed Rate		Expiration	Fair Value		Balance Sheet Location
Interest rate swap	$	50,000	0.834	%	4/14/2025	$	2,282	Other non-current asset
Interest rate swap	$	30,000	1.186	%	12/14/2026	$	2,125	Other non-current asset
Interest rate swap	$	20,000	2.450	%	8/14/2027	$	784	Other non-current asset
Interest rate swap	$	25,000	3.669	%	4/14/2028	$	(129)	Other non-current liability
Interest rate swap	$	25,000	4.488	%	10/14/2028	$	(1,063)	Other non-current liability

Refer to Note 7, Fair Value Measurements, for additional disclosures regarding fair value measurements.

The following table summarizes the effects of the interest rate swaps on the accompanying unaudited Condensed Consolidated Statements of Comprehensive Income for the three and six months ended June 30, 2024 and 2023 (in thousands):


	Gain Recognized in AOCI, net of tax				Gain Reclassified from AOCI into Expense
	Three Months Ended June 30,				Three Months Ended June 30,
	2024		2023		2024		2023
Interest rate swaps	$	587	$	2,187	$	1,174	$	1,073

	Gain Recognized in AOCI, net of tax				Gain (Loss) Reclassified from AOCI into Expense
	Six Months Ended June 30,				Six Months Ended June 30,
	2024		2023		2024		2023
Interest rate swaps	$	2,441	$	1,472	$	2,365	$	1,970

COVER - shares	6 Months Ended
COVER - shares	Jun. 30, 2024	Jul. 29, 2024
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2024
Document Transition Report	false
Entity File Number	1-32961
Entity Registrant Name	CBIZ, Inc.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	22-2769024
Entity Address, Address Line One	5959 Rockside Woods
Entity Address, Address Line Two	N. Suite 600
Entity Address, City or Town	Independence
Entity Address, State or Province	OH
Entity Address, Postal Zip Code	44131
City Area Code	216
Local Phone Number	447-9000
Title of 12(b) Security	Common Stock, $0.01 Par Value
Trading Symbol	CBZ
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		50,161,633
Amendment Flag	false
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q2
Entity Central Index Key	0000944148
Current Fiscal Year End Date	--12-31

FAIR VALUE MEASUREMENTS - Schedule of Change in Level 3 Fair Values of Contingent Purchase Price Liabilities (Details) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Net expense	$ 204	$ 815	$ 638	$ 1,445
Cash settlement paid	$ 9,898	$ 1,373	$ 40,855	$ 29,808
Shares issued (number)	34	4	94	75
Contingent Purchase Price Liabilities \| Level 3
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Beginning balance			$ (114,946)	$ (132,010)
Additions from business acquisitions			(15,184)	(30,317)
Settlement of contingent purchase price liabilities			46,929	33,307
Change in fair value of contingencies			423	(15)
Change in net present value of contingencies			(1,061)	(1,430)
Ending balance	$ (83,839)	$ (130,465)	$ (83,839)	$ (130,465)

FAIR VALUE MEASUREMENTS - Schedule of Assets and Liabilities Measured at Fair Value on a Recurring Basis (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Deferred compensation plan assets	$ 162,133	$ 143,499
Available-for-sale debt securities	39,212	39,459	$ 43,485
Deferred compensation plan liabilities	(162,133)	(143,499)
Bank debt	(381,000)	(312,400)
Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Deferred compensation plan assets	162,133	143,499
Available-for-sale debt securities	39,212	39,459
Other depository assets	1,571	1,031
Deferred compensation plan liabilities	(162,133)	(143,499)
Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest rate swaps	4,890	3,999
Bank debt	(379,660)	(310,826)
Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent purchase price liabilities	$ (83,839)	$ (114,946)

OTHER COMPREHENSIVE INCOME

6 Months Ended

Jun. 30, 2024

Equity [Abstract]

OTHER COMPREHENSIVE INCOME

The following table is a summary of other comprehensive income and discloses the tax impact of each component of other comprehensive (loss) income for the three and six months ended June 30, 2024 and 2023 (in thousands):


	Three Months Ended June 30,				Six Months Ended June 30,
	2024		2023		2024		2023
Net unrealized gain on available-for-sale securities, net of taxes (1)	$	167	$	159	$	223	$	338
Net unrealized (loss) gain on interest rate swaps, net of taxes(2)	(292)		1,383		668		(5)
Foreign currency translation	(17)		(5)		(15)		(9)
Total other comprehensive (loss) income	$	(142)	$	1,537	$	876	$	324

(1)Net of income tax expense of $68 and $64 for the three months ended June 30, 2024 and 2023, respectively. Net of income tax expense of $89 and $135 for the six months ended June 30, 2024 and 2023, respectively.

(2)Net of income tax benefit of $99 and income tax expense of $449 for the three months ended June 30, 2024 and 2023, respectively. Net of income tax expense of $223 and income tax benefit of $14 for the six months ended June 30, 2024 and 2023, respectively.

SEGMENT DISCLOSURES

6 Months Ended

Jun. 30, 2024

Segment Reporting [Abstract]

SEGMENT DISCLOSURES

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

Financial Services

Benefits and Insurance Services

National Practices

Accounting and Tax

Employee Benefits Consulting

Information Technology Managed Networking and Hardware Services

Financial Advisory

Payroll / Human Capital Management

Healthcare Consulting

Valuation

Property and Casualty Insurance

Risk and Advisory Services

Retirement and Investment Services

Government Healthcare Consulting

Corporate and Other - Included in Corporate and Other are operating expenses that are not directly allocated to the individual business units. These expenses primarily consist of certain health care costs, gains or losses attributable to assets held in our non-qualified deferred compensation plan, stock-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, Basis of Presentation and Significant Accounting Policies, to the Annual Report on Form 10-K for the year ended December 31, 2023. 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 income (loss) before income tax expense (benefit) excluding those costs listed above, which are reported in the “Corporate and Other”.

Segment information for the three and six months ended June 30, 2024 and 2023 is presented below. We do not manage our assets on a segment basis, therefore segment assets are not presented below.

The following table disaggregates our revenue by source (in thousands):


	Three Months Ended June 30, 2024
	Financial Services		Benefits and Insurance Services		National Practices		Consolidated
Accounting, tax, advisory and consulting	$	309,233	—		—		$	309,233
Core benefits and insurance services	—		93,533		—		93,533
Non-core benefits and insurance services	—		3,886		—		3,886
Managed networking, hardware services	—		—		10,250		10,250
National practices consulting	—		—		3,110		3,110
Total revenue	$	309,233	$	97,419	$	13,360	$	420,012


	Three Months Ended June 30, 2023
	Financial Services		Benefits and Insurance Services		National Practices		Consolidated
Accounting, tax, advisory and consulting	$	290,930	—		—		$	290,930
Core benefits and insurance services	—		91,031		—		91,031
Non-core benefits and insurance services	—		4,807		—		4,807
Managed networking, hardware services	—		—		9,067		9,067
National practices consulting	—		—		2,667		2,667
Total revenue	$	290,930	$	95,838	$	11,734	$	398,502



	Six Months Ended June 30, 2024
	Financial Services		Benefits and Insurance Services		National Practices		Consolidated
Accounting, tax, advisory and consulting	$	681,863	—		—		$	681,863
Core benefits and insurance services	—		198,738		—		198,738
Non-core benefits and insurance services	—		7,089		—		7,089
Managed networking, hardware services	—		—		20,438		20,438
National practices consulting	—		—		6,181		6,181
Total revenue	$	681,863	$	205,827	$	26,619	$	914,309



	Six Months Ended June 30, 2023
	Financial Services		Benefits and Insurance Services		National Practices		Consolidated
Accounting, tax, advisory and consulting	$	634,016	—		—		$	634,016
Core benefits and insurance services	—		187,648		—		187,648
Non-core benefits and insurance services	—		8,244		—		8,244
Managed networking, hardware services	—		—		18,021		18,021
National practices consulting	—		—		5,179		5,179
Total revenue	$	634,016	$	195,892	$	23,200	$	853,108

Segment information for the three months ended June 30, 2024 and 2023 was as follows (in thousands):


	Three Months Ended June 30, 2024
	Financial Services		Benefits and Insurance Services		National Practices		Corporate and Other		Total
Revenue	$	309,233	$	97,419	$	13,360	$	—	$	420,012
Operating expenses	262,809		83,243		12,028		8,288		366,368
Gross margin	46,424		14,176		1,332		(8,288)		53,644
Corporate general and administrative expenses	—		—		—		22,050		22,050


Operating income (loss)	46,424		14,176		1,332		(30,338)		31,594
Other income (expense):
Interest expense	—		—		—		(5,884)		(5,884)


Other income, net	128		43		(4)		2,316		2,483
Total other income (expense), net	128		43		(4)		(3,568)		(3,401)
Income (loss) before income tax expense	$	46,552	$	14,219	$	1,328	$	(33,906)	$	28,193


	Three Months Ended June 30, 2023
	Financial Services		Benefits and Insurance Services		National Practices		Corporate and Other		Total
Revenue	$	290,930	$	95,838	$	11,734	$	—	$	398,502
Operating expenses	243,445		78,374		10,545		11,623		343,987
Gross margin	47,485		17,464		1,189		(11,623)		54,515
Corporate general and administrative expenses	—		—		—		15,793		15,793

Operating income (loss)	47,485		17,464		1,189		(27,416)		38,722
Other income (expense):
Interest expense	—		—		—		(5,534)		(5,534)

Other income, net	235		153		1		5,032		5,421
Total other income (loss), net	235		153		1		(502)		(113)
Income (loss) before income tax expense	$	47,720	$	17,617	$	1,190	$	(27,918)	$	38,609

Segment information for the six months ended June 30, 2024 and 2023 was as follows (in thousands):



	Six Months Ended June 30, 2024
	Financial Services		Benefits and Insurance Services		National Practices		Corporate and Other		Total
Revenue	$	681,863	$	205,827	$	26,619	$	—	$	914,309
Operating expenses	528,370		166,880		23,961		23,642		742,853
Gross margin	153,493		38,947		2,658		(23,642)		171,456
Corporate general and administrative expenses	—		—		—		40,761		40,761

Operating income (loss)	153,493		38,947		2,658		(64,403)		130,695
Other income (expense):
Interest expense	—		—		—		(10,395)		(10,395)


Other income, net	214		87		(4)		11,610		11,907
Total other income (expense), net	214		87		(4)		1,215		1,512
Income (loss) before income tax expense	$	153,707	$	39,034	$	2,654	$	(63,188)	$	132,207



	Six Months Ended June 30, 2023
	Financial Services		Benefits and Insurance Services		National Practices		Corporate and Other		Total
Revenue	$	634,016	$	195,892	$	23,200	$	—	$	853,108
Operating expenses (income)	487,888		155,297		21,128		20,685		684,998
Gross margin	146,128		40,595		2,072		(20,685)		168,110
Corporate general and administrative expenses	—		—		—		31,391		31,391

Operating income (loss)	146,128		40,595		2,072		(52,076)		136,719
Other income (expense):
Interest expense	—		(1)		—		(9,174)		(9,175)
Gain on sale of operations, net	99		—		—		—		99
Other income (expense), net	490		330		1		9,712		10,533
Total other income (expense), net	589		329		1		538		1,457
Income (loss) before income tax expense	$	146,717	$	40,924	$	2,073	$	(51,538)	$	138,176

- 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/exampleRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 48
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482785/280-10-55-48

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-32

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 270
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482964/270-10-50-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (ee)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-32

Reference 5: http://fasb.org/us-gaap/role/ref/otherTransitionRef
-Topic 280
-SubTopic 10
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+ Details

COMMITMENTS AND CONTINGENCIES	6 Months Ended
COMMITMENTS AND CONTINGENCIES	Jun. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES Letters of Credit and Guarantees - We provide letters of credit to landlords (lessors) of our leased premises in lieu of cash security deposits, which totaled $3.2 million and $3.5 million at June 30, 2024 and December 31, 2023, respectively. In addition, we provide license bonds to various state agencies to meet certain licensing requirements. The amount of license bonds outstanding was $2.3 million and $2.3 million at June 30, 2024 and December 31, 2023, respectively. Legal Proceedings - On December 19, 2016, CBIZ Operations, Inc. ("CBIZ Operations") was named as a defendant in a lawsuit filed by Zotec Partners, LLC (“Zotec”) in the Marion County Indiana Superior Court. After various amendments, the lawsuit asserted claims under Indiana law for securities, statutory and common law fraud or deception, unjust enrichment, breach of contract, and vicarious liability against CBIZ Operations and a former employee of CBIZ MMP in connection with the sale of the CBIZ MMP medical billing practice to Zotec. The plaintiff claimed that CBIZ Operations had a duty to disclose the fact, unknown to employees of CBIZ Operations at the time of the transaction, that the former employee had a financial arrangement with a Zotec vendor at the time CBIZ Operations sold CBIZ MMP to Zotec. The plaintiff sought damages of up to $177.0 million out of the $200.0 million transaction price. Trial was held in October 2021. The jury found in favor of CBIZ on all fraud, contract and other claims before it. On November 14, 2022, the trial court ruled in favor of CBIZ and against Zotec’s claim for statutory securities fraud. The court also ruled in favor of CBIZ on its counterclaim for indemnification under contract. The trial court conducted a hearing on December 12, 2023, to consider evidence regarding the amount of damages owed by Zotec to CBIZ on the counterclaim. On March 12, 2024, the court awarded CBIZ $3.1 million on its counterclaim. On April 10, 2024, Zotec filed a notice of appeal. On November 10, 2023, CBIZ was named as a defendant in a putative class action lawsuit in the United States District Court for the District of Massachusetts by an individual claiming to be an employee of a CBIZ client whose personally identifiable information (“PII”) was compromised and stolen during a cyberattack CBIZ experienced on or about May 31, 2023. As a result of this incident, hackers were able to access and download certain files from CBIZ’s MOVEit Transfer server. The lawsuit alleges that CBIZ and Progress Software Corporation, the owner of MOVEit Transfer, failed to adequately secure and safeguard the individual’s, and similarly situated employees of CBIZ’s clients, PII from unauthorized access. The lawsuit seeks various remedies, including actual, compensatory, and punitive damages, along with injunctive relief, costs, and attorneys’ fees. On December 8, 2023, CBIZ was named as a defendant in a second putative class action lawsuit in the United States District Court for the District of Massachusetts by an individual making similar claims and seeking similar remedies as in the first lawsuit regarding the cyberattack CBIZ experienced on or about May 31, 2023. Both cases were transferred into a multidistrict litigation, styled as In Re: MOVEit Customer Data Security Breach Litigation, pending in the United States District Court for the District of Massachusetts (the “MDL”). To date, the MDL has over 180 cases against over 100 different defendants, all with claims arising out of the cyberbreach by hackers of Progress Software Corporation’s MOVEit Transfer software. The cases in the MDL, including the cases against CBIZ, are in their earliest stages, with a stay in place until the MDL Court issues a scheduling order. Due to the early stage of litigation, the Company is not able to determine or predict the ultimate outcome of these lawsuits nor reasonably provide an estimate or range of the possible outcome or losses, if any. In addition to the items disclosed above, the Company is, from time to time, subject to claims and lawsuits arising in the ordinary course of business. We cannot predict the outcome of all such matters or estimate the possible loss, if any. Although the proceedings are subject to uncertainties in the litigation process and the ultimate disposition of these proceedings is not presently determinable, we intend to vigorously defend these matters. Refer to the Annual Report on Form 10-K for the year ended December 31, 2023 for further discussion on the Company's commitments and contingencies.

FINANCIAL INSTRUMENTS (Tables)

6 Months Ended

Jun. 30, 2024

Investments, All Other Investments [Abstract]

Schedule of Activities Related to Investments

The following table summarizes activities related to these investments for the six months ended June 30, 2024 and the twelve months ended December 31, 2023 (in thousands):


	Six Months Ended June 30, 2024		Twelve Months Ended December 31, 2023
Fair value at beginning of period	$	39,459	$	43,485
Purchases	12,100		14,122
Redemptions	(500)		(3,310)
Maturities	(11,921)		(15,155)
Change in bond premium	(238)		(1,099)
Fair market value adjustment	312		1,416
Fair value at end of period	$	39,212	$	39,459

Schedule of Outstanding Interest Rate Swaps


	June 30, 2024
	Notional Amount		Fixed Rate		Expiration	Fair Value		Balance Sheet Location
Interest rate swap	$	50,000	0.834	%	4/14/2025	$	1,654	Other current asset
Interest rate swap	$	30,000	1.186	%	12/14/2026	$	2,227	Other non-current asset
Interest rate swap	$	20,000	2.450	%	8/14/2027	$	1,039	Other non-current asset
Interest rate swap	$	25,000	3.669	%	4/14/2028	$	388	Other non-current asset
Interest rate swap	$	25,000	4.488	%	10/14/2028	$	(418)	Other non-current liability


	December 31, 2023
	Notional Amount		Fixed Rate		Expiration	Fair Value		Balance Sheet Location
Interest rate swap	$	50,000	0.834	%	4/14/2025	$	2,282	Other non-current asset
Interest rate swap	$	30,000	1.186	%	12/14/2026	$	2,125	Other non-current asset
Interest rate swap	$	20,000	2.450	%	8/14/2027	$	784	Other non-current asset
Interest rate swap	$	25,000	3.669	%	4/14/2028	$	(129)	Other non-current liability
Interest rate swap	$	25,000	4.488	%	10/14/2028	$	(1,063)	Other non-current liability

Schedule of Effects of Interest Rate Swap


	Gain Recognized in AOCI, net of tax				Gain Reclassified from AOCI into Expense
	Three Months Ended June 30,				Three Months Ended June 30,
	2024		2023		2024		2023
Interest rate swaps	$	587	$	2,187	$	1,174	$	1,073

	Gain Recognized in AOCI, net of tax				Gain (Loss) Reclassified from AOCI into Expense
	Six Months Ended June 30,				Six Months Ended June 30,
	2024		2023		2024		2023
Interest rate swaps	$	2,441	$	1,472	$	2,365	$	1,970

- Definition

Tabular disclosure of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).

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+ Details

FINANCIAL INSTRUMENTS - Schedule of Outstanding Interest Rate Swaps (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Interest Rate Swap, April 2025 Expiration \| Other current asset
Derivatives, Fair Value [Line Items]
Notional amount, asset	$ 50,000
Interest rate swap, fixed interest rate	0.834%
Fair value, asset	$ 1,654
Interest Rate Swap, April 2025 Expiration \| Other non-current asset
Derivatives, Fair Value [Line Items]
Notional amount, asset		$ 50,000
Interest rate swap, fixed interest rate		0.834%
Fair value, asset		$ 2,282
Interest Rate Swap, December 2026 Expiration \| Other non-current asset
Derivatives, Fair Value [Line Items]
Notional amount, asset	$ 30,000	$ 30,000
Interest rate swap, fixed interest rate	1.186%	1.186%
Fair value, asset	$ 2,227	$ 2,125
Interest Rate Swap, August 2027 Expiration \| Other non-current asset
Derivatives, Fair Value [Line Items]
Notional amount, asset	$ 20,000	$ 20,000
Interest rate swap, fixed interest rate	2.45%	2.45%
Fair value, asset	$ 1,039	$ 784
Interest Rate Swap, April 2028 Expiration \| Other non-current asset
Derivatives, Fair Value [Line Items]
Notional amount, asset	$ 25,000
Interest rate swap, fixed interest rate	3.669%
Fair value, asset	$ 388
Interest Rate Swap, April 2028 Expiration \| Other non-current liability
Derivatives, Fair Value [Line Items]
Notional amount, liability		$ 25,000
Interest rate swap, fixed interest rate		3.669%
Fair value, liability		$ (129)
Interest Rate Swap, October 2028 Expiration \| Other non-current liability
Derivatives, Fair Value [Line Items]
Notional amount, liability	$ 25,000	$ 25,000
Interest rate swap, fixed interest rate	4.488%	4.488%
Fair value, liability	$ (418)	$ (1,063)

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Cash flows from operating activities:
Net income	$ 96,677	$ 100,023
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization expense	19,008	17,831
Gain on sale of operations, net	0	(99)
Bad debt expense, net of recoveries	1,244	805
Adjustment to contingent earnout liability	638	1,445
Stock-based compensation expense	5,016	6,619
Deferred income taxes	3,128	4,571
Other, net	273	100
Changes in assets and liabilities, net of acquisitions and divestitures:
Accounts receivable, net	(95,997)	(111,792)
Other assets	(1,663)	(11,594)
Accounts payable	25,058	45,350
Income taxes payable	5,443	11,913
Accrued personnel costs	(38,502)	(40,893)
Other liabilities	4,116	5,450
Net cash provided by operating activities	24,439	29,729
Cash flows from investing activities:
Business acquisitions and purchases of client lists, net of cash acquired	(22,493)	(48,630)
Purchases of client fund investments	(12,100)	0
Proceeds from the sales and maturities of client fund investments	12,421	3,190
Proceeds from sales of divested operations	0	245
Change in funds held for clients	(301)	305
Additions to property and equipment	(6,973)	(11,726)
Other, net	(3,801)	(9,001)
Net cash used in investing activities	(33,247)	(65,617)
Cash flows from financing activities:
Proceeds from bank debt	619,800	661,800
Payment of bank debt	(551,200)	(516,900)
Payment for acquisition of treasury stock	0	(48,764)
Indirect repurchase of shares for minimum tax withholding	(11,229)	(8,224)
Changes in client funds obligations	(28,270)	(40,398)
Proceeds from exercise of stock options	0	4,252
Payment of contingent consideration for acquisitions and client lists	(41,021)	(29,973)
Net cash (used in) provided by financing activities	(11,920)	21,793
Net decrease in cash, cash equivalents and restricted cash	(20,728)	(14,095)
Cash, cash equivalents and restricted cash at beginning of year	157,148	160,145
Cash, cash equivalents and restricted cash at end of period	136,420	146,050
Reconciliation of cash, cash equivalents and restricted cash to the Condensed Consolidated Balance Sheets:
Cash and cash equivalents	1,128	3,692
Restricted cash	44,947	52,314
Cash equivalents included in funds held for clients	90,345	90,044
Total cash, cash equivalents and restricted cash	$ 136,420	$ 146,050

DEBT AND FINANCING ARRANGEMENTS - Narrative (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Debt Instrument [Line Items]
Outstanding balance under applicable credit facility	$ 381,000,000	$ 312,400,000
Outstanding letters of credit	3,200,000	3,500,000
Other line of credit
Debt Instrument [Line Items]
Revolving loan commitment	20,000,000.0
Outstanding line of credit	0
2022 Credit Facility
Debt Instrument [Line Items]
Revolving loan commitment	600,000,000
Outstanding balance under applicable credit facility	381,000,000.0	$ 312,400,000
Available funds under credit facility	209,800,000
Outstanding letters of credit	$ 3,200,000

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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+ 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

FINANCIAL INSTRUMENTS - Schedule of Effects of Interest Rate Swap (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Derivatives, Fair Value [Line Items]
Gain Recognized in AOCI, net of tax	$ (292)	$ 1,383	$ 668	$ (5)
Interest rate swaps
Derivatives, Fair Value [Line Items]
Gain Recognized in AOCI, net of tax	587	2,187	2,441	1,472
Gain Reclassified from AOCI into Expense	$ 1,174	$ 1,073	$ 2,365	$ 1,970

EMPLOYEE STOCK PLANS - Schedule of Performance Share Units Activity (Details) - Performance Share Units shares in Thousands	6 Months Ended
	Jun. 30, 2024 $ / shares shares
Performance Share Units
Outstanding at beginning of period (in shares) \| shares	464
Granted (in shares) \| shares	70
Vested (in shares) \| shares	(273)
Canceled (in shares) \| shares	(7)
Outstanding at end of period (in shares) \| shares	254
Weighted Average Grant-Date Fair Value Per Unit
Outstanding at beginning of period (in dollars per share) \| $ / shares	$ 33.84
Granted (in dollars per share) \| $ / shares	66.07
Vested (in dollars per share) \| $ / shares	27.51
Canceled (in dollars per share) \| $ / shares	39.09
Outstanding at end of period (in dollars per share) \| $ / shares	$ 49.42

ACCOUNTS RECEIVABLE, NET

6 Months Ended

Jun. 30, 2024

Receivables [Abstract]

ACCOUNTS RECEIVABLE, NET

Accounts receivable, less allowance for doubtful accounts, reflects the net realizable value of receivables and approximates fair value. Unbilled revenue is recorded at estimated net realizable value. Assessing the collectability of the receivables (billed and unbilled) requires management judgment based on a combination of factors, including but not limited to, an evaluation of our historical incurred loss experience, credit-worthiness of our clients, age of the trade receivable balance, current economic conditions that may affect a client’s ability to pay, and reasonable and supportable forecasts. Receivables are charged-off against the allowance when the balance is deemed uncollectible.

Accounts receivable, net, at June 30, 2024 and December 31, 2023 was as follows (in thousands):


	June 30, 2024		December 31, 2023
Trade accounts receivable	$	365,199	$	309,640
Unbilled revenue, at net realizable value	147,040		96,110
Total accounts receivable	512,239		405,750
Allowance for doubtful accounts	(34,398)		(25,598)
Accounts receivable, net	$	477,841	$	380,152

Changes to the allowance for doubtful accounts for the six months ended June 30, 2024 and twelve months ended December 31, 2023 were as follows (in thousands):


	June 30, 2024		December 31, 2023
Balance at beginning of period	$	(25,598)	$	(20,801)
Provision	(11,119)		(13,681)
Charge-offs, net of recoveries	2,319		8,884
Allowance for doubtful accounts	$	(34,398)	$	(25,598)

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
Pay vs Performance Disclosure - USD ($) $ in Thousands	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Pay vs Performance Disclosure
Net income	$ 19,793	$ 26,863	$ 96,677	$ 100,023

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ EQUITY (Unaudited) - USD ($) shares in Thousands, $ in Thousands	Total	Restricted stock units and awards	Performance Share Units	Common Stock	Common Stock Restricted stock units and awards	Common Stock Performance Share Units	Treasury Shares	Additional Paid-In Capital	Additional Paid-In Capital Restricted stock units and awards	Additional Paid-In Capital Performance Share Units	Retained Earnings	Accumulated Other Comprehensive Income (Loss)
Common stock, beginning balance (in shares) at Dec. 31, 2022				136,295
Treasury stock, beginning balance (in shares) at Dec. 31, 2022							86,115
Beginning balance at Dec. 31, 2022	$ 713,452			$ 1,363			$ (824,778)	$ 799,147			$ 734,116	$ 3,604
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	100,023										100,023
Other comprehensive income (loss)	324											324
Share repurchases (in shares)							975
Share repurchases	(48,528)						$ (48,528)
Indirect repurchase of shares for minimum tax withholding (in shares)							169
Indirect repurchase of shares for minimum tax withholding	(8,224)						$ (8,224)
Restricted stock units and awards and performance share units (in shares)					144	244
Restricted stock units and awards and performance share units		$ 0	$ 0		$ 1	$ 2			$ (1)	$ (2)
Stock options exercised (in shares)				221
Stock options exercised	4,252			$ 3				4,249
Stock-based compensation	6,619							6,619
Business acquisitions (in shares)				177
Business acquisitions	8,296			$ 2				8,294
Excise tax on share repurchases	(171)						$ (558)	387
Common stock, ending balance (in shares) at Jun. 30, 2023				137,081
Treasury stock, ending balance (in shares) at Jun. 30, 2023							87,259
Ending balance at Jun. 30, 2023	776,043			$ 1,371			$ (882,088)	818,693			834,139	3,928
Common stock, beginning balance (in shares) at Mar. 31, 2023				137,024
Treasury stock, beginning balance (in shares) at Mar. 31, 2023							86,712
Beginning balance at Mar. 31, 2023	771,930			$ 1,370			$ (853,793)	814,686			807,276	2,391
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	26,863										26,863
Other comprehensive income (loss)	1,537											1,537
Share repurchases (in shares)							547
Share repurchases	(27,737)						$ (27,737)
Restricted stock units and awards and performance share units (in shares)					21
Stock options exercised (in shares)				32
Stock options exercised	623			$ 1				622
Stock-based compensation	2,788							2,788
Business acquisitions (in shares)				4
Business acquisitions	210							210
Excise tax on share repurchases	(171)						$ (558)	387
Common stock, ending balance (in shares) at Jun. 30, 2023				137,081
Treasury stock, ending balance (in shares) at Jun. 30, 2023							87,259
Ending balance at Jun. 30, 2023	776,043			$ 1,371			$ (882,088)	818,693			834,139	3,928
Common stock, beginning balance (in shares) at Dec. 31, 2023				137,387
Treasury stock, beginning balance (in shares) at Dec. 31, 2023							87,573
Beginning balance at Dec. 31, 2023	791,618			$ 1,374			$ (899,093)	832,475			855,084	1,778
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	96,677										96,677
Other comprehensive income (loss)	876											876
Indirect repurchase of shares for minimum tax withholding (in shares)							170
Indirect repurchase of shares for minimum tax withholding	(11,229)						$ (11,229)
Restricted stock units and awards and performance share units (in shares)					118	273
Restricted stock units and awards and performance share units		$ 0	$ 0		$ 1	$ 3			$ (1)	$ (3)
Stock-based compensation	5,016							5,016
Business acquisitions (in shares)				127
Business acquisitions	8,476			$ 1				8,475
Common stock, ending balance (in shares) at Jun. 30, 2024				137,905
Treasury stock, ending balance (in shares) at Jun. 30, 2024							87,743
Ending balance at Jun. 30, 2024	891,434			$ 1,379			$ (910,322)	845,962			951,761	2,654
Common stock, beginning balance (in shares) at Mar. 31, 2024				137,855
Treasury stock, beginning balance (in shares) at Mar. 31, 2024							87,743
Beginning balance at Mar. 31, 2024	867,089			$ 1,379			$ (910,322)	841,268			931,968	2,796
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	19,793										19,793
Other comprehensive income (loss)	(142)											(142)
Restricted stock units and awards and performance share units (in shares)					16
Stock-based compensation	2,378							2,378
Business acquisitions (in shares)				34
Business acquisitions	2,316							2,316
Common stock, ending balance (in shares) at Jun. 30, 2024				137,905
Treasury stock, ending balance (in shares) at Jun. 30, 2024							87,743
Ending balance at Jun. 30, 2024	$ 891,434			$ 1,379			$ (910,322)	$ 845,962			$ 951,761	$ 2,654

COMMITMENTS AND CONTINGENCIES - Letters of Credit and Guarantees (Narrative) (Details) - USD ($) $ in Millions	Jun. 30, 2024	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Letters of credit outstanding	$ 3.2	$ 3.5
License bonds outstanding amount	$ 2.3	$ 2.3

EMPLOYEE STOCK PLANS

6 Months Ended

Jun. 30, 2024

Share-Based Payment Arrangement [Abstract]

EMPLOYEE STOCK PLANS

On May 10, 2023, the shareholders of the Company approved an amendment to the 2019 Stock Omnibus Incentive Plan (the “2019 Plan”). The amendment added 1.5 million shares to the total number of shares that may be issued under the 2019 Plan. All other respects of the 2019 Plan remain unchanged. The 2019 Plan, which expires in 2029, permits the grant of various forms of stock-based awards. A maximum of 4.6 million stock options, restricted stock or other stock-based compensation awards may be granted. The terms and vesting schedules for the stock-based awards vary by type and date of grant. Shares subject to award under the 2019 Plan may be either authorized but unissued shares of our common stock or treasury shares. Refer to the Annual Report on Form 10-K for the year ended December 31, 2023 for further discussion on the 2019 Plan.

Compensation expense for stock-based awards recognized during the three and six months ended June 30, 2024 and 2023 was as follows (in thousands):


	Three Months Ended June 30,				Six Months Ended June 30,
	2024		2023		2024		2023
Stock options	$	—	$	—	$	—	$	768
Restricted stock units and awards	1,552		1,355		2,903		2,614
Performance share units	826		1,433		2,113		3,237
Total stock-based compensation expense	$	2,378	$	2,788	$	5,016	$	6,619

Stock Options and Restricted Stock Units and Awards – The Company did not grant any stock options during the six months ended June 30, 2024.

The following table presents our restricted stock units and awards activity during the six months ended June 30, 2024 (in thousands, except per share data):


	Restricted Stock Units and Awards
		Number of Shares	Weighted Average Grant-Date Fair Value (1)
Outstanding at beginning of year		223	$	41.19
Granted		91	$	67.49
Exercised or released		(122)	$	37.93
Expired or canceled		(3)	$	38.52
Outstanding at June 30, 2024		189	$	56.04
Exercisable at June 30, 2024		189	$	56.04

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

Performance Share Units (“PSUs”) – PSUs are earned based on our financial performance over a contractual term of three years and the associated expense is recognized over that period based on the fair value of the award. A three-year cliff vesting schedule of the PSUs is dependent upon the Company’s performance relative to pre-established goals based on an earnings per share target (weighted 70%) and total growth in revenue (weighted 30%). The fair value of PSUs is calculated using the market value of a share of our common stock on the date of grant. For performance achieved above specified levels, the recipient may earn additional shares of stock, not to exceed 200% of the number of PSUs initially granted.

The following table presents our PSUs activity during the six months ended June 30, 2024 (in thousands, except per share data):


	Performance Share Units	Weighted Average Grant-Date Fair Value Per Unit (1)
Outstanding at beginning of year	464	$	33.84
Granted	70	$	66.07
Vested	(273)	$	27.51

Canceled	(7)	$	39.09
Outstanding at June 30, 2024	254	$	49.42

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

SUBSEQUENT EVENTS	6 Months Ended
SUBSEQUENT EVENTS	Jun. 30, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS On July 30, 2024, we entered into an Agreement and Plan of Merger (the “Merger Agreement”) with Marcum LLP, a New York registered limited liability partnership (“Marcum”), Marcum Advisory Group LLC, a Delaware limited liability company and wholly owned subsidiary of Marcum (“MAG”), PMMS LLC, a Delaware limited liability company and a wholly owned subsidiary of the Company (“Merger Sub”), and Marcum Partners SPV LLC, a Delaware limited liability company. Under the terms of the Merger Agreement, Merger Sub will merge with and into MAG, with MAG continuing as the surviving entity and as a wholly owned subsidiary of the Company (the “Merger”). Prior to the closing of the Merger, Marcum will contribute substantially all of its non-attest business assets to MAG and MAG will assume substantially all of Marcum’s liabilities, in each case subject to certain exclusions. In a separate transaction, Mayer Hoffman McCann P.C., a national independent Certified Public Accounting firm with which the Company has an existing Administrative Service Agreement, will purchase from Marcum substantially all of Marcum’s attest business assets (the “Attest Purchase”). The Merger and the transactions contemplated by the Merger Agreement are referred to herein as the “Transaction.” Subject to the satisfaction of the conditions described below and other customary closing conditions, the Transaction is expected to close in the fourth quarter of 2024. The aggregate consideration to be paid by the Company in connection with the Transaction is approximately $2.3 billion, on a cash-free and debt-free basis and subject to calculation and adjustments as provided in the Merger Agreement, of which approximately $1.1 billion is expected to be paid in cash and the remainder is expected to be paid in approximately 14.4 million shares of the Company's Common Stock, par value $0.01 per share (the "Common Stock") (based on $76.84 per share as specified in the Merger Agreement, which was the 30-day volume weighted average price of our Common Stock as of three business days prior to the date of the Merger Agreement. The consideration payable in shares of common stock (the “Shares”) will be delivered as follows: (i) approximately 5% of the Shares will be subject to continued service requirements and, subject to satisfaction of those requirements, be delivered on the fourth anniversary of the closing (“performance shares”); (ii) excluding those performance shares, approximately 25% of the Shares will be delivered on the later of three business days following closing and January 2, 2025; and (iii) the remaining approximately 75% of the Shares, excluding performance shares, will be delivered in 36 monthly installments after the initial delivery. The Shares, once fully issued, will constitute approximately 22% of the Company's outstanding shares, without giving effect to any subsequent issuances, repurchases or other changes in the number of shares outstanding. Each of the Company, Merger Sub, Marcum and MAG has provided customary representations, warranties and covenants in the Merger Agreement. The completion of the Merger is subject to various closing conditions, including, among others, (a) the expiration of all waiting periods and receipt of all approvals required under the Hart-Scott-Rodino Antitrust Improvements Act of 1976; (b) the Company obtaining stockholder approval of the issuance of the Shares in connection with the Transaction as required by the rules of the New York Stock Exchange; (c) Marcum obtaining the requisite approval of its partners as specified in the Merger Agreement; (d) the Company obtaining debt financing as contemplated by the commitment letter described below; and (e) the completion of the Attest Purchase. The Merger Agreement contains customary termination rights for both the Company and Marcum. Both the Company and Marcum have the right to terminate the Merger Agreement if the Transaction is not consummated on or prior to May 1, 2025, subject to certain exceptions. In the case of certain terminations under the circumstances described in the Merger Agreement, the Company may be required to pay a termination fee to Marcum of $48.0 million if debt financing is not obtained or $25.0 million if approval of the Company’s stockholders is not obtained or the Company’s board changes its recommendation with respect to the Transaction. Marcum may be required to pay a termination fee to the Company of $22.0 million if the requisite approval of Marcum partners is not obtained within the time period specified in the Merger Agreement. The Company has obtained committed financing to, among other things, fund the cash portion of the purchase price pursuant to a commitment letter (the “Commitment Letter”) entered into on July 30, 2024, with Bank of America, N.A. and BofA Securities, Inc., which provides commitments for senior secured credit facilities (the “Senior Credit Facilities”) in an aggregate principal amount of $2.0 billion, consisting of (x) a $600 million five year senior secured revolving credit facility and (y) a $1.4 billion five year senior secured term loan facility. The funding of the Senior Credit Facilities is contingent on the satisfaction of customary conditions, including (i) execution and delivery of definitive documentation with respect to the Senior Credit Facilities in accordance with the terms set forth in the Commitment Letter and (ii) consummation of the acquisition of Marcum.

ACCOUNTS RECEIVABLE, NET - Schedule of Accounts Receivable, Net (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Receivables [Abstract]
Trade accounts receivable	$ 365,199	$ 309,640
Unbilled revenue, at net realizable value	147,040	96,110
Total accounts receivable	512,239	405,750
Allowance for doubtful accounts	(34,398)	(25,598)	$ (20,801)
Accounts receivable, net	$ 477,841	$ 380,152

OTHER COMPREHENSIVE INCOME (Tables)

6 Months Ended

Jun. 30, 2024

Equity [Abstract]

Schedule of Other Comprehensive (Loss) Income and Tax Impact


	Three Months Ended June 30,				Six Months Ended June 30,
	2024		2023		2024		2023
Net unrealized gain on available-for-sale securities, net of taxes (1)	$	167	$	159	$	223	$	338
Net unrealized (loss) gain on interest rate swaps, net of taxes(2)	(292)		1,383		668		(5)
Foreign currency translation	(17)		(5)		(15)		(9)
Total other comprehensive (loss) income	$	(142)	$	1,537	$	876	$	324

SEGMENT DISCLOSURES - Schedule of Segment Information (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Segment Reporting Information [Line Items]
Revenue	$ 420,012	$ 398,502	$ 914,309	$ 853,108
Operating expenses (income)	366,368	343,987	742,853	684,998
Gross margin	53,644	54,515	171,456	168,110
Corporate general and administrative expenses	22,050	15,793	40,761	31,391
Operating income	31,594	38,722	130,695	136,719
Other income (expense):
Interest expense	(5,884)	(5,534)	(10,395)	(9,175)
Gain on sale of operations, net	0	0	0	99
Other income, net	2,483	5,421	11,907	10,533
Total other (expense) income, net	(3,401)	(113)	1,512	1,457
Income before income tax expense	28,193	38,609	132,207	138,176
Financial Services
Segment Reporting Information [Line Items]
Revenue	309,233	290,930	681,863	634,016
Benefits and Insurance Services
Segment Reporting Information [Line Items]
Revenue	97,419	95,838	205,827	195,892
National Practices
Segment Reporting Information [Line Items]
Revenue	13,360	11,734	26,619	23,200
Operating Segments \| Financial Services
Segment Reporting Information [Line Items]
Revenue	309,233	290,930	681,863	634,016
Operating expenses (income)	262,809	243,445	528,370	487,888
Gross margin	46,424	47,485	153,493	146,128
Corporate general and administrative expenses	0	0	0	0
Operating income	46,424	47,485	153,493	146,128
Other income (expense):
Interest expense	0	0	0	0
Gain on sale of operations, net				99
Other income, net	128	235	214	490
Total other (expense) income, net	128	235	214	589
Income before income tax expense	46,552	47,720	153,707	146,717
Operating Segments \| Benefits and Insurance Services
Segment Reporting Information [Line Items]
Revenue	97,419	95,838	205,827	195,892
Operating expenses (income)	83,243	78,374	166,880	155,297
Gross margin	14,176	17,464	38,947	40,595
Corporate general and administrative expenses	0	0	0	0
Operating income	14,176	17,464	38,947	40,595
Other income (expense):
Interest expense	0	0	0	(1)
Gain on sale of operations, net				0
Other income, net	43	153	87	330
Total other (expense) income, net	43	153	87	329
Income before income tax expense	14,219	17,617	39,034	40,924
Operating Segments \| National Practices
Segment Reporting Information [Line Items]
Revenue	13,360	11,734	26,619	23,200
Operating expenses (income)	12,028	10,545	23,961	21,128
Gross margin	1,332	1,189	2,658	2,072
Corporate general and administrative expenses	0	0	0	0
Operating income	1,332	1,189	2,658	2,072
Other income (expense):
Interest expense	0	0	0	0
Gain on sale of operations, net				0
Other income, net	(4)	1	(4)	1
Total other (expense) income, net	(4)	1	(4)	1
Income before income tax expense	1,328	1,190	2,654	2,073
Corporate and Other
Segment Reporting Information [Line Items]
Revenue	0	0	0	0
Operating expenses (income)	8,288	11,623	23,642	20,685
Gross margin	(8,288)	(11,623)	(23,642)	(20,685)
Corporate general and administrative expenses	22,050	15,793	40,761	31,391
Operating income	(30,338)	(27,416)	(64,403)	(52,076)
Other income (expense):
Interest expense	(5,884)	(5,534)	(10,395)	(9,174)
Gain on sale of operations, net				0
Other income, net	2,316	5,032	11,610	9,712
Total other (expense) income, net	(3,568)	(502)	1,215	538
Income before income tax expense	$ (33,906)	$ (27,918)	$ (63,188)	$ (51,538)

FAIR VALUE MEASUREMENTS - Schedule of Changes in Contingent Purchase Price Consideration (Details) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Fair Value Disclosures [Abstract]
Net expense	$ 204	$ 815	$ 638	$ 1,445
Cash settlement paid	$ 9,898	$ 1,373	$ 40,855	$ 29,808
Shares issued (number)	34	4	94	75

FINANCIAL INSTRUMENTS - Narrative (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Debt Securities, Available-for-sale [Line Items]
Par value of available-for-sale debt securities	$ 39,700	$ 40,000
Funds held for clients	131,128	159,186
Certified Deposits and Other Depository Assets
Debt Securities, Available-for-sale [Line Items]
Funds held for clients	$ 1,600	$ 1,000

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-2

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (aa)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-2

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (aaa)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-2

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-2

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-3

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-3

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-3

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-3

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-3

+ Details

SEGMENT DISCLOSURES - Schedule of Disaggregation of Revenue by Source (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Disaggregation of Revenue [Line Items]
Revenue	$ 420,012	$ 398,502	$ 914,309	$ 853,108
Financial Services
Disaggregation of Revenue [Line Items]
Revenue	309,233	290,930	681,863	634,016
Benefits and Insurance Services
Disaggregation of Revenue [Line Items]
Revenue	97,419	95,838	205,827	195,892
National Practices
Disaggregation of Revenue [Line Items]
Revenue	13,360	11,734	26,619	23,200
Accounting, tax, advisory and consulting
Disaggregation of Revenue [Line Items]
Revenue	309,233	290,930	681,863	634,016
Accounting, tax, advisory and consulting \| Financial Services
Disaggregation of Revenue [Line Items]
Revenue	309,233	290,930	681,863	634,016
Accounting, tax, advisory and consulting \| Benefits and Insurance Services
Disaggregation of Revenue [Line Items]
Revenue	0	0	0	0
Accounting, tax, advisory and consulting \| National Practices
Disaggregation of Revenue [Line Items]
Revenue	0	0	0	0
Core benefits and insurance services
Disaggregation of Revenue [Line Items]
Revenue	93,533	91,031	198,738	187,648
Core benefits and insurance services \| Financial Services
Disaggregation of Revenue [Line Items]
Revenue	0	0	0	0
Core benefits and insurance services \| Benefits and Insurance Services
Disaggregation of Revenue [Line Items]
Revenue	93,533	91,031	198,738	187,648
Core benefits and insurance services \| National Practices
Disaggregation of Revenue [Line Items]
Revenue	0	0	0	0
Non-core benefits and insurance services
Disaggregation of Revenue [Line Items]
Revenue	3,886	4,807	7,089	8,244
Non-core benefits and insurance services \| Financial Services
Disaggregation of Revenue [Line Items]
Revenue	0	0	0	0
Non-core benefits and insurance services \| Benefits and Insurance Services
Disaggregation of Revenue [Line Items]
Revenue	3,886	4,807	7,089	8,244
Non-core benefits and insurance services \| National Practices
Disaggregation of Revenue [Line Items]
Revenue	0	0	0	0
Managed networking, hardware services
Disaggregation of Revenue [Line Items]
Revenue	10,250	9,067	20,438	18,021
Managed networking, hardware services \| Financial Services
Disaggregation of Revenue [Line Items]
Revenue	0	0	0	0
Managed networking, hardware services \| Benefits and Insurance Services
Disaggregation of Revenue [Line Items]
Revenue	0	0	0	0
Managed networking, hardware services \| National Practices
Disaggregation of Revenue [Line Items]
Revenue	10,250	9,067	20,438	18,021
National practices consulting
Disaggregation of Revenue [Line Items]
Revenue	3,110	2,667	6,181	5,179
National practices consulting \| Financial Services
Disaggregation of Revenue [Line Items]
Revenue	0	0	0	0
National practices consulting \| Benefits and Insurance Services
Disaggregation of Revenue [Line Items]
Revenue	0	0	0	0
National practices consulting \| National Practices
Disaggregation of Revenue [Line Items]
Revenue	$ 3,110	$ 2,667	$ 6,181	$ 5,179

EMPLOYEE STOCK PLANS (Tables)

6 Months Ended

Jun. 30, 2024

Share-Based Payment Arrangement [Abstract]

Schedule of Compensation Expense for Stock-Based Awards

Compensation expense for stock-based awards recognized during the three and six months ended June 30, 2024 and 2023 was as follows (in thousands):


	Three Months Ended June 30,				Six Months Ended June 30,
	2024		2023		2024		2023
Stock options	$	—	$	—	$	—	$	768
Restricted stock units and awards	1,552		1,355		2,903		2,614
Performance share units	826		1,433		2,113		3,237
Total stock-based compensation expense	$	2,378	$	2,788	$	5,016	$	6,619

Schedule of Restricted Stock Units and Awards Activity and Performance Share Units Activity

The following table presents our restricted stock units and awards activity during the six months ended June 30, 2024 (in thousands, except per share data):


	Restricted Stock Units and Awards
		Number of Shares	Weighted Average Grant-Date Fair Value (1)
Outstanding at beginning of year		223	$	41.19
Granted		91	$	67.49
Exercised or released		(122)	$	37.93
Expired or canceled		(3)	$	38.52
Outstanding at June 30, 2024		189	$	56.04
Exercisable at June 30, 2024		189	$	56.04

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

The following table presents our PSUs activity during the six months ended June 30, 2024 (in thousands, except per share data):


	Performance Share Units	Weighted Average Grant-Date Fair Value Per Unit (1)
Outstanding at beginning of year	464	$	33.84
Granted	70	$	66.07
Vested	(273)	$	27.51

Canceled	(7)	$	39.09
Outstanding at June 30, 2024	254	$	49.42

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

EARNINGS PER SHARE (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Numerator:
Net Income	$ 19,793	$ 26,863	$ 96,677	$ 100,023
Basic
Weighted average common shares outstanding (in shares)	50,111	49,963	50,079	50,164
Diluted
Stock options (in shares)	80	198	77	235
Restricted stock units and awards (in shares)	73	79	80	95
Performance share units (in shares)			0	106
Contingent shares (in shares)	12	39	12	39
Diluted weighted average common shares outstanding (in shares)	50,276	50,385	50,248	50,639
Basic earnings per share (in dollars per share)	$ 0.39	$ 0.54	$ 1.93	$ 1.99
Diluted earnings per share (in dollars per share)	$ 0.39	$ 0.53	$ 1.92	$ 1.98
Share-based Payment Arrangement
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 (in shares)	9	12	96	53
PSU
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 (in shares)	254	220	254	220

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) $ in Millions	6 Months Ended
	Jun. 30, 2024 USD ($) practice_group	Mar. 31, 2024 USD ($)
Business Acquisition [Line Items]
Number of practice groups \| practice_group	3
EBK and ComputData
Business Acquisition [Line Items]
Total recorded purchase price	$ 40.1
Recorded contingent consideration		$ 15.2
Annualized revenue	$ 12.6

DEBT AND FINANCING ARRANGEMENTS - Schedule of Unsecured Credit Facility (Details) - 2022 Credit Facility	Jun. 30, 2024	Jun. 30, 2023
Debt Instrument [Line Items]
Weighted average rates	5.41%	4.94%
Minimum
Debt Instrument [Line Items]
Range of effective rates	1.93%	1.93%
Maximum
Debt Instrument [Line Items]
Range of effective rates	6.83%	8.00%

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

+ Details

EARNINGS PER SHARE (Tables)

6 Months Ended

Jun. 30, 2024

Earnings Per Share [Abstract]

Schedule of Computation of Basic and Diluted Earnings Per Share

The following table sets forth the computation of basic and diluted earnings per share for the three and six months ended June 30, 2024 and 2023 (in thousands, except per share data):


	Three Months Ended June 30,				Six Months Ended June 30,
	2024		2023		2024		2023
Numerator:
Net Income	$	19,793	$	26,863	$	96,677	$	100,023
Denominator:
Basic
Weighted average common shares outstanding	50,111		49,963		50,079		50,164
Diluted
Stock options (1)	80		198		77		235
Restricted stock units and awards (1)	73		79		80		95
Performance share units	—		106		—		106
Contingent shares (2)	12		39		12		39
Diluted weighted average common shares outstanding (3)	50,276		50,385		50,248		50,639
Basic earnings per share	$	0.39	$	0.54	$	1.93	$	1.99
Diluted earnings per share	$	0.39	$	0.53	$	1.92	$	1.98

(1)A total of 9 thousand and 96 thousand shares of stock-based awards were excluded from the calculation of diluted earnings per share for three and six months ended June 30, 2024, respectively, as their effect would be anti-dilutive. A total of 12 thousand and 53 thousand shares of stock-based awards were excluded from the calculation of diluted earnings per share for three and six months ended June 30, 2023, 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 us once future considerations have been met.

(3)The denominator used in calculating diluted earnings per share did not include 254 thousand PSUs for both the three and six months ended June 30, 2024. The denominator used in calculating diluted earnings per share did not include 220 thousand PSUs for both the three and six months ended June 30, 2023.The performance conditions associated with these PSUs were not met and consequently none of these PSUs were considered as issuable for the three and six months ended June 30, 2024 and 2023.

DEBT AND FINANCING ARRANGEMENTS (Tables)

6 Months Ended

Jun. 30, 2024

Debt Disclosure [Abstract]

Schedule of Unsecured Credit Facility

The effective interest rates under the 2022 credit facility, including the impact of interest rate swaps associated with the 2022 credit facility, for the six months ended June 30, 2024 and 2023 were as follows:


	Six Months Ended June 30,
	2024	2023
Weighted average rates	5.41%	4.94%
Range of effective rates	1.93% - 6.83%	1.93% - 8.00%

Schedule of Recognized Interest Expense

Interest expense, including amortization of deferred financing costs, commitment fees, line of credit fees, and other applicable bank charges, for the three and six months ended June 30, 2024 and 2023 was as follows (in thousands):


	Three Months Ended June 30,				Six Months Ended June 30,
	2024		2023		2024		2023
Credit facilities	$	5,881	$	5,498	$	10,392	$	9,138

Other	3		36		3		37
Total	$	5,884	$	5,534	$	10,395	$	9,175

FAIR VALUE MEASUREMENTS (Tables)

6 Months Ended

Jun. 30, 2024

Fair Value Disclosures [Abstract]

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

The following table summarizes our assets and (liabilities) at June 30, 2024 and December 31, 2023, respectively, 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 us to determine such fair value (in thousands):


	Level	June 30, 2024		December 31, 2023
Deferred compensation plan assets	1	$	162,133	$	143,499
Available-for-sale debt securities	1	39,212		39,459
Other depository assets	1	1,571		1,031
Deferred compensation plan liabilities	1	(162,133)		(143,499)
Interest rate swaps	2	4,890		3,999
Bank debt	2	(379,660)		(310,826)
Contingent purchase price liabilities	3	(83,839)		(114,946)

Schedule of Change in Level 3 Fair Values of Contingent Purchase Price Liabilities

The following table summarizes the change in Level 3 fair values of our contingent purchase price liabilities for the six months ended June 30, 2024 and 2023 (pre-tax basis, in thousands):


	2024		2023
Beginning balance – December 31	$	(114,946)	$	(132,010)
Additions from business acquisitions	(15,184)		(30,317)
Settlement of contingent purchase price liabilities	46,929		33,307
Change in fair value of contingencies	423		(15)
Change in net present value of contingencies	(1,061)		(1,430)
Ending balance – June 30	$	(83,839)	$	(130,465)

Schedule of Changes in Contingent Purchase Price Consideration

The following table summarizes the changes in contingent purchase price consideration for previous acquisitions and contingent payments made for previous business acquisitions in the three and six months ended June 30, 2024 and 2023, respectively (in thousands):


	Three Months Ended June 30,				Six Months Ended June 30,
	2024		2023		2024		2023
Net expense	$	204	$	815	$	638	$	1,445
Cash settlement paid	$	9,898	$	1,373	$	40,855	$	29,808
Shares issued (number)	34		4		94		75

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Jun. 30, 2024
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Selected Terms Used in Notes to the Condensed Consolidated Financial Statements ASA – Administrative Service Agreement ASC – Accounting Standards Codification ASU – Accounting Standards Update CPA firm – Certified Public Accounting firm FASB – The Financial Accounting Standards Board GAAP – United States Generally Accepted Accounting Principles SOFR – Secured Overnight Financing Rate SEC – United States Securities and Exchange Commission Description of Business: CBIZ, Inc. is a diversified services company which, acting through its subsidiaries, has been providing professional business services since 1996, primarily to small and medium-sized businesses, as well as individuals, governmental entities, and not-for-profit enterprises throughout the United States and parts of Canada. CBIZ, Inc. manages and reports its operations along three practice groups: Financial Services, Benefits and Insurance Services and National Practices. A further description of products and services offered by each of the practice groups is provided in Note 11, Segment Disclosures, to the accompanying unaudited condensed consolidated financial statements. During the six months ended June 30, 2024, we completed the acquisitions of Erickson, Brown & Kloster, LLC ("EBK") and CompuData, Inc. ("CompuData") in our Financial Services practice group and Educational & Institutional Insurance Administrator, Inc.'s EIIA Higher Education Benefit Trust ("EIIA") in our Benefits and Insurance practice group for a total aggregated purchase price of $40.1 million, including $15.2 million recorded as contingent consideration. For the six months ended June 30, 2024, we recorded $12.6 million in total revenue from those acquisitions. None of the acquisition are considered material, individually or in the aggregate. Basis of Consolidation: The accompanying unaudited condensed consolidated financial statements include the operations of CBIZ, Inc. and all of its wholly-owned subsidiaries (“CBIZ”, the “Company”, “we”, “us”, or “our”), after elimination of all intercompany balances and transactions. These unaudited condensed 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. Unaudited Interim Financial Statements: The unaudited condensed consolidated financial statements have been prepared in accordance with GAAP and applicable rules and regulations of the SEC regarding interim financial reporting. Certain information and note disclosures normally included in the financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to such rules and regulations. As such, the information included in this Quarterly Report on Form 10-Q should be read in conjunction with the consolidated financial statements and accompanying notes included in our Annual Report on Form 10-K for the fiscal year ended December 31, 2023. In the opinion of CBIZ management, the accompanying unaudited condensed consolidated financial statements reflect all normal recurring adjustments necessary to present fairly the financial condition, results of operations, and cash flows for the interim periods presented, but are not necessarily indicative of the results of operations to be anticipated for the full year ending December 31, 2024. Use of Estimates: The preparation of unaudited condensed consolidated financial statements in conformity with GAAP requires us to make estimates and assumptions that affect the amounts reported and disclosed in the financial statements and the accompanying notes. Changes in circumstances could cause actual results to differ materially from these estimates. Changes in Accounting Policies: We have consistently applied the accounting policies for the periods presented as described in Note 1, Basis of Presentation and Significant Accounting Policies, to the consolidated financial statements contained in our Annual Report on Form 10-K for the fiscal year ended December 31, 2023.

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Statement of Comprehensive Income [Abstract]
Revenue	$ 420,012	$ 398,502	$ 914,309	$ 853,108
Operating expenses	366,368	343,987	742,853	684,998
Gross margin	53,644	54,515	171,456	168,110
Corporate general and administrative expenses	22,050	15,793	40,761	31,391
Operating income	31,594	38,722	130,695	136,719
Other (expense) income:
Interest expense	(5,884)	(5,534)	(10,395)	(9,175)
Gain on sale of operations, net	0	0	0	99
Other income, net	2,483	5,421	11,907	10,533
Total other (expense) income, net	(3,401)	(113)	1,512	1,457
Income before income tax expense	28,193	38,609	132,207	138,176
Income tax expense	8,400	11,746	35,530	38,153
Net Income	$ 19,793	$ 26,863	$ 96,677	$ 100,023
Earnings per share:
Basic (in dollars per share)	$ 0.39	$ 0.54	$ 1.93	$ 1.99
Diluted (in dollars per share)	$ 0.39	$ 0.53	$ 1.92	$ 1.98
Basic weighted average shares outstanding (in shares)	50,111	49,963	50,079	50,164
Diluted weighted average shares outstanding (in shares)	50,276	50,385	50,248	50,639
Comprehensive income:
Net income	$ 19,793	$ 26,863	$ 96,677	$ 100,023
Other comprehensive (loss) income, net of tax	(142)	1,537	876	324
Comprehensive income	$ 19,651	$ 28,400	$ 97,553	$ 100,347

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Jun. 30, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

EARNINGS PER SHARE

6 Months Ended

Jun. 30, 2024

Earnings Per Share [Abstract]

EARNINGS PER SHARE

The following table sets forth the computation of basic and diluted earnings per share for the three and six months ended June 30, 2024 and 2023 (in thousands, except per share data):


	Three Months Ended June 30,				Six Months Ended June 30,
	2024		2023		2024		2023
Numerator:
Net Income	$	19,793	$	26,863	$	96,677	$	100,023
Denominator:
Basic
Weighted average common shares outstanding	50,111		49,963		50,079		50,164
Diluted
Stock options (1)	80		198		77		235
Restricted stock units and awards (1)	73		79		80		95
Performance share units	—		106		—		106
Contingent shares (2)	12		39		12		39
Diluted weighted average common shares outstanding (3)	50,276		50,385		50,248		50,639
Basic earnings per share	$	0.39	$	0.54	$	1.93	$	1.99
Diluted earnings per share	$	0.39	$	0.53	$	1.92	$	1.98

(2)Contingent shares represent additional shares to be issued for purchase price earned by former owners of businesses acquired by us once future considerations have been met.

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Current assets:
Cash and cash equivalents	$ 1,128	$ 8,090
Restricted cash	44,947	30,362
Accounts receivable, net	477,841	380,152
Other current assets	38,892	34,895
Current assets before funds held for clients	562,808	453,499
Funds held for clients	131,128	159,186
Total current assets	693,936	612,685
Non-current assets:
Property and equipment, net	56,667	57,012
Goodwill and other intangible assets, net	1,035,148	1,008,604
Assets of deferred compensation plan	162,133	143,499
Right-of-use assets, net	203,972	211,024
Other non-current assets	8,949	10,768
Total non-current assets	1,466,869	1,430,907
Total assets	2,160,805	2,043,592
Current liabilities:
Accounts payable	109,253	82,831
Income taxes payable	7,374	2,097
Accrued personnel costs	95,267	133,593
Contingent purchase price liabilities	54,780	66,287
Operating lease liabilities	38,077	36,283
Other current liabilities	31,389	30,937
Current liabilities before client fund obligations	336,140	352,028
Client fund obligations	131,623	159,893
Total current liabilities	467,763	511,921
Non-current liabilities:
Bank debt	381,000	312,400
Debt issuance costs	(1,340)	(1,574)
Total long-term debt, net	379,660	310,826
Income taxes payable	2,149	1,984
Deferred income taxes, net	32,726	29,287
Deferred compensation plan obligations	162,133	143,499
Contingent purchase price liabilities	29,059	48,659
Lease liabilities	194,704	203,905
Other non-current liabilities	1,177	1,893
Total non-current liabilities	801,608	740,053
Total liabilities	1,269,371	1,251,974
STOCKHOLDERS' EQUITY
Common stock	1,379	1,374
Additional paid in capital	845,962	832,475
Retained earnings	951,761	855,084
Treasury stock	(910,322)	(899,093)
Accumulated other comprehensive income	2,654	1,778
Total stockholders’ equity	891,434	791,618
Total liabilities and stockholders’ equity	$ 2,160,805	$ 2,043,592

SEGMENT DISCLOSURES - Narrative (Details)	6 Months Ended
SEGMENT DISCLOSURES - Narrative (Details)	Jun. 30, 2024 segment
Segment Reporting [Abstract]
Number of business units of the company	3

EMPLOYEE STOCK PLANS - Schedule of Compensation Expense for Stock-Based Awards (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Share-Based Payment Arrangement [Abstract]
Stock options	$ 0	$ 0	$ 0	$ 768
Restricted stock units and awards	1,552	1,355	2,903	2,614
Performance share units	826	1,433	2,113	3,237
Total stock-based compensation expense	$ 2,378	$ 2,788	$ 5,016	$ 6,619

FAIR VALUE MEASUREMENTS

6 Months Ended

Jun. 30, 2024

Fair Value Disclosures [Abstract]

FAIR VALUE MEASUREMENTS


	Level	June 30, 2024		December 31, 2023
Deferred compensation plan assets	1	$	162,133	$	143,499
Available-for-sale debt securities	1	39,212		39,459
Other depository assets	1	1,571		1,031
Deferred compensation plan liabilities	1	(162,133)		(143,499)
Interest rate swaps	2	4,890		3,999
Bank debt	2	(379,660)		(310,826)
Contingent purchase price liabilities	3	(83,839)		(114,946)

During the six months ended June 30, 2024 and 2023, 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 our contingent purchase price liabilities for the six months ended June 30, 2024 and 2023 (pre-tax basis, in thousands):


	2024		2023
Beginning balance – December 31	$	(114,946)	$	(132,010)
Additions from business acquisitions	(15,184)		(30,317)
Settlement of contingent purchase price liabilities	46,929		33,307
Change in fair value of contingencies	423		(15)
Change in net present value of contingencies	(1,061)		(1,430)
Ending balance – June 30	$	(83,839)	$	(130,465)


	Three Months Ended June 30,				Six Months Ended June 30,
	2024		2023		2024		2023
Net expense	$	204	$	815	$	638	$	1,445
Cash settlement paid	$	9,898	$	1,373	$	40,855	$	29,808
Shares issued (number)	34		4		94		75

Refer to the Annual Report on Form 10-K for the year ended December 31, 2023 for further discussion on the fair value measurements and classification of our financial assets and liabilities.

- 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.

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+ Details

DEBT AND FINANCING ARRANGEMENTS

6 Months Ended

Jun. 30, 2024

Debt Disclosure [Abstract]

DEBT AND FINANCING ARRANGEMENTS

2022 Credit Facility - Our primary financing arrangement is the 2022 credit facility. The 2022 credit facility has a borrowing capacity of $600 million and provides us with the capital necessary to meet our working capital needs as well as the flexibility to continue with our strategic initiatives, including business acquisitions and share repurchases. The 2022 credit facility matures on May 4, 2027. The balance outstanding under the 2022 credit facility was $381.0 million and $312.4 million at June 30, 2024 and December 31, 2023, respectively.


	Six Months Ended June 30,
	2024	2023
Weighted average rates	5.41%	4.94%
Range of effective rates	1.93% - 6.83%	1.93% - 8.00%

We had approximately $209.8 million of available funds under the 2022 credit facility at June 30, 2024, net of outstanding letters of credit of $3.2 million. Available funds under the 2022 credit facility are based on a multiple of earnings before interest, taxes, depreciation and amortization as defined in the 2022 credit facility, and are reduced by letters of credit, other indebtedness and outstanding borrowings under the 2022 credit facility. Under the 2022 credit facility, loans are charged an interest rate consisting of a base rate or term SOFR rate plus an applicable margin, letters of credit are charged based on the same applicable margin, and a commitment fee is charged on the unused portion of the 2022 credit facility.

The 2022 credit facility contains certain restrictive covenants customary for facilities of this type, including restrictions on indebtedness, liens or other encumbrances, making certain payments, investments, or to sell or otherwise dispose of a substantial portion of assets, or to merge or consolidate with an unaffiliated entity. The 2022 credit facility also limits our ability to make dividend payments. Historically, we have not paid cash dividends on our common stock. Our Board of Directors has discretion over the payment and level of dividends on common stock, subject to the limitations of the 2022 credit facility and applicable law. The 2022 credit facility contains a provision that, in the event of a defined change in control, the 2022 credit facility may be terminated. In addition, the 2022 credit facility contains financial covenants that require us to meet certain requirements with respect to (i) a total leverage ratio and (ii) minimum interest coverage ratio which may limit our ability to borrow up to the total commitment amount. As of June 30, 2024, we are in compliance with all covenants.

Refer to the Annual Report on Form 10-K for the year ended December 31, 2023 for further discussion on the 2022 credit facility.

Other Line of Credit - We have an unsecured $20.0 million line of credit by and among CBIZ Benefits and Insurance, Inc. and Huntington National Bank. We utilize this line to support our short-term funding requirements of payroll client fund obligations due to the investment of client funds, rather than liquidating client funds that have already been invested in available-for-sale securities. The line of credit did not have a balance outstanding at June 30, 2024. On August 1, 2024, we renewed the line of credit and it will terminate on July 31, 2025.

Interest Expense - Interest expense, including amortization of deferred financing costs, commitment fees, line of credit fees, and other applicable bank charges, for the three and six months ended June 30, 2024 and 2023 was as follows (in thousands):


	Three Months Ended June 30,				Six Months Ended June 30,
	2024		2023		2024		2023
Credit facilities	$	5,881	$	5,498	$	10,392	$	9,138

Other	3		36		3		37
Total	$	5,884	$	5,534	$	10,395	$	9,175

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

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-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

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+ Details

ACCOUNTS RECEIVABLE, NET (Tables)

6 Months Ended

Jun. 30, 2024

Receivables [Abstract]

Schedule of Accounts Receivable, Net

Accounts receivable, net, at June 30, 2024 and December 31, 2023 was as follows (in thousands):


	June 30, 2024		December 31, 2023
Trade accounts receivable	$	365,199	$	309,640
Unbilled revenue, at net realizable value	147,040		96,110
Total accounts receivable	512,239		405,750
Allowance for doubtful accounts	(34,398)		(25,598)
Accounts receivable, net	$	477,841	$	380,152

Schedule of Changes to the Allowance for Doubtful Accounts on Accounts Receivable

Changes to the allowance for doubtful accounts for the six months ended June 30, 2024 and twelve months ended December 31, 2023 were as follows (in thousands):


	June 30, 2024		December 31, 2023
Balance at beginning of period	$	(25,598)	$	(20,801)
Provision	(11,119)		(13,681)
Charge-offs, net of recoveries	2,319		8,884
Allowance for doubtful accounts	$	(34,398)	$	(25,598)

OTHER COMPREHENSIVE INCOME (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Equity [Abstract]
Net unrealized gain on available-for-sale securities, net of taxes	$ 167	$ 159	$ 223	$ 338
Net unrealized (loss) gain on interest rate swaps, net of taxes	(292)	1,383	668	(5)
Foreign currency translation	(17)	(5)	(15)	(9)
Total other comprehensive (loss) income	(142)	1,537	876	324
Unrealized gain (loss) on available-for-sale securities, income tax expense	68	64	89	135
Unrealized gain (loss) on interest rate swaps, income tax expense (benefit)	$ (99)	$ 449	$ 223	$ (14)

EMPLOYEE STOCK PLANS - Schedule of Restricted Stock Units and Awards Activity (Details) - Restricted Stock Units and Awards shares in Thousands	6 Months Ended
	Jun. 30, 2024 $ / shares shares
Restricted Stock Units and Awards, Number of Shares
Outstanding at beginning of period (in shares) \| shares	223
Granted (in shares) \| shares	91
Exercised or released (in shares) \| shares	(122)
Expired or canceled (in shares) \| shares	(3)
Outstanding at end of period (in shares) \| shares	189
Exercisable at end of period (in shares) \| shares	189
Restricted Stock Units and Awards, Weighted Average Grant-Date Fair Value
Outstanding at beginning of period (in dollars per share) \| $ / shares	$ 41.19
Granted (in dollars per share) \| $ / shares	67.49
Exercised or released (in dollars per share) \| $ / shares	37.93
Expired or canceled (in dollars per share) \| $ / shares	38.52
Outstanding at end of period (in dollars per share) \| $ / shares	56.04
Exercisable at end of period (in dollars per share) \| $ / shares	$ 56.04

NEW ACCOUNTING PRONOUNCEMENTS	6 Months Ended
NEW ACCOUNTING PRONOUNCEMENTS	Jun. 30, 2024
Accounting Changes and Error Corrections [Abstract]
NEW ACCOUNTING PRONOUNCEMENTS	NEW ACCOUNTING PRONOUNCEMENTSThe FASB ASC is the sole source of authoritative GAAP other than the SEC issued rules and regulations that apply only to SEC registrants. The FASB issues an ASU to communicate changes to the FASB ASC. We assess and review the impact of all issued ASUs. During the six months ended June 30, 2024, we have implemented all new ASUs that are in effect and that may impact our consolidated financial statements.

- Definition

The entire disclosure for change in accounting principle. Includes, but is not limited to, nature, reason, and method of adopting amendment to accounting standards or other change in accounting principle.

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+ Details

ACCOUNTS RECEIVABLE, NET - Schedule of Changes to the Allowance for Doubtful Accounts on Accounts Receivable (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Balance at beginning of period	$ (25,598)	$ (20,801)
Provision	(11,119)	(13,681)
Charge-offs, net of recoveries	2,319	8,884
Allowance for doubtful accounts	$ (34,398)	$ (25,598)

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	Jun. 30, 2024
Accounting Policies [Abstract]
Description of Business	Description of Business: CBIZ, Inc. is a diversified services company which, acting through its subsidiaries, has been providing professional business services since 1996, primarily to small and medium-sized businesses, as well as individuals, governmental entities, and not-for-profit enterprises throughout the United States and parts of Canada. CBIZ, Inc. manages and reports its operations along three practice groups: Financial Services, Benefits and Insurance Services and National Practices. A further description of products and services offered by each of the practice groups is provided in Note 11, Segment Disclosures, to the accompanying unaudited condensed consolidated financial statements. During the six months ended June 30, 2024, we completed the acquisitions of Erickson, Brown & Kloster, LLC ("EBK") and CompuData, Inc. ("CompuData") in our Financial Services practice group and Educational & Institutional Insurance Administrator, Inc.'s EIIA Higher Education Benefit Trust ("EIIA") in our Benefits and Insurance practice group for a total aggregated purchase price of $40.1 million, including $15.2 million recorded as contingent consideration. For the six months ended June 30, 2024, we recorded $12.6 million in total revenue from those acquisitions. None of the acquisition are considered material, individually or in the aggregate.
Basis of Consolidation	Basis of Consolidation: The accompanying unaudited condensed consolidated financial statements include the operations of CBIZ, Inc. and all of its wholly-owned subsidiaries (“CBIZ”, the “Company”, “we”, “us”, or “our”), after elimination of all intercompany balances and transactions. These unaudited condensed 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.
Unaudited Interim Financial Statements	Unaudited Interim Financial Statements: The unaudited condensed consolidated financial statements have been prepared in accordance with GAAP and applicable rules and regulations of the SEC regarding interim financial reporting. Certain information and note disclosures normally included in the financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to such rules and regulations. As such, the information included in this Quarterly Report on Form 10-Q should be read in conjunction with the consolidated financial statements and accompanying notes included in our Annual Report on Form 10-K for the fiscal year ended December 31, 2023. In the opinion of CBIZ management, the accompanying unaudited condensed consolidated financial statements reflect all normal recurring adjustments necessary to present fairly the financial condition, results of operations, and cash flows for the interim periods presented, but are not necessarily indicative of the results of operations to be anticipated for the full year ending December 31, 2024.
Use of Estimates	Use of Estimates: The preparation of unaudited condensed consolidated financial statements in conformity with GAAP requires us to make estimates and assumptions that affect the amounts reported and disclosed in the financial statements and the accompanying notes. Changes in circumstances could cause actual results to differ materially from these estimates.
Changes in Accounting Policies	Changes in Accounting Policies: We have consistently applied the accounting policies for the periods presented as described in Note 1, Basis of Presentation and Significant Accounting Policies, to the consolidated financial statements contained in our Annual Report on Form 10-K for the fiscal year ended December 31, 2023.
New Accounting Pronouncements	NEW ACCOUNTING PRONOUNCEMENTSThe FASB ASC is the sole source of authoritative GAAP other than the SEC issued rules and regulations that apply only to SEC registrants. The FASB issues an ASU to communicate changes to the FASB ASC. We assess and review the impact of all issued ASUs. During the six months ended June 30, 2024, we have implemented all new ASUs that are in effect and that may impact our consolidated financial statements.

FINANCIAL INSTRUMENTS - Schedule of Activities Related to Investments (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Debt Securities, Available for Sale [Roll Forward]
Fair value at beginning of period	$ 39,459	$ 43,485
Purchases	12,100	14,122
Redemptions	(500)	(3,310)
Maturities	(11,921)	(15,155)
Change in bond premium	(238)	(1,099)
Fair market value adjustment	312	1,416
Fair value at end of period	$ 39,212	$ 39,459

- Definition

Amount of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).

+ References

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+ Details

COMMITMENTS AND CONTINGENCIES - Legal Proceedings (Narrative) (Details) $ in Millions			6 Months Ended
	Mar. 12, 2024 USD ($)	Dec. 19, 2016 USD ($)	Jun. 30, 2024 claim defendant
CBIZ Operations and a former employee of CBIZ MMP
Commitments And Contingencies [Line Items]
Total transaction price		$ 200.0
Litigation settlement, amount awarded	$ 3.1
CBIZ Operations and a former employee of CBIZ MMP \| Maximum
Commitments And Contingencies [Line Items]
Amount of damages sought (up to)		$ 177.0
MOVEit Customer Data Security Breach Litigation
Commitments And Contingencies [Line Items]
Number of claims filed \| claim			180
Number of defendants \| defendant			100

SUBSEQUENT EVENTS (Details) - Subsequent Event - USD ($) $ / shares in Units, shares in Millions, $ in Millions			3 Months Ended
	Jul. 30, 2024	Jul. 25, 2024	Dec. 31, 2024
Senior Credit Facilities \| Line of Credit
Subsequent Event [Line Items]
Line of credit facility, maximum borrowing capacity	$ 2,000.0
Revolving Credit Facility \| Senior Credit Facilities \| Line of Credit
Subsequent Event [Line Items]
Line of credit facility, maximum borrowing capacity	$ 600.0
Debt instrument, term	5 years
Secured Debt \| Senior Credit Facilities \| Line of Credit
Subsequent Event [Line Items]
Line of credit facility, maximum borrowing capacity	$ 1,400.0
Debt instrument, term	5 years
Marcum
Subsequent Event [Line Items]
Percent of shares deliverable, tranche one	5.00%
Percent of shares deliverable, tranche two	25.00%
Percent of shares deliverable, tranche three	75.00%
Percent of shares deliverable, tranche three, number of monthly installments	36
Percent of shares outstanding	22.00%
Potential termination fee required to pay if debt financing is not obtained		$ 48.0
Potential termination fee required to pay if stockholders do not approve transaction		25.0
Marcum \| Marcum
Subsequent Event [Line Items]
Potential termination fee required to pay if approval of partners is not obtained		$ 22.0
Forecast \| Marcum
Subsequent Event [Line Items]
Aggregate consideration			$ 2,300.0
Cash paid			$ 1,100.0
Common stock issued (in shares)			14.4
Common stock, par value (in dollars per share)			$ 0.01
Business acquisition, share price (in dollars per share)			$ 76.84
Duration of volume weighted average price of common stock			30 days
Business days prior to the date of the agreement			3 days

DEBT AND FINANCING ARRANGEMENTS - Schedule of Recognized Interest Expense (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Debt Instrument [Line Items]
Total	$ 5,884	$ 5,534	$ 10,395	$ 9,175
Credit facilities
Debt Instrument [Line Items]
Total	5,881	5,498	10,392	9,138
Other
Debt Instrument [Line Items]
Total	$ 3	$ 36	$ 3	$ 37

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

+ Details

EMPLOYEE STOCK PLANS - Narrative (Details) - shares shares in Millions	6 Months Ended
	Jun. 30, 2024	May 10, 2023
Performance Share Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation arrangement by share-based payment award, remaining contractual term	3 years
Performance share units, vesting period	3 years
Achievement of an earnings per share target	70.00%
Achievement of total growth in revenue	30.00%
Performance Share Units \| Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of initial grant	200.00%
2019 Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Additional shares authorized for issuance (in shares)		1.5
Maximum stock based compensation awards granted under the plan (in shares)		4.6