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									Rootberg Business Services, Inc.
  Small Longer Have
 You NoFirm Setting?
     to Choose…
Large Firm Leverage?
Rootberg Business Services, Inc.

             NASDAQ: CBIZ
             NASDAQ: CBIZ
A Century Business Services Company
“The Company with a Local Firm Setting
    and National Firm Resources!”
            Local Firms vs. National Firms
Local Firm Advantages                National Firm Advantages
 Ability to advance more rapidly      National  name recognition.
  due to personal recognition.         Departmental/Geographical
 Diversity of experience (not          mobility.
  pigeon-holed).                       Opportunity to specialize in
 Direct contact with partners and      certain industries.
  upper management.                    Nationwide training and
 Immediate client contact and          career development.
  responsibility.                      Competitive compensation
 Relaxed environment.                  and more comprehensive
        Local Company Overview
Philip Rootberg & Company, LLP
 Founded  as an audit and accounting firm in 1953.
 18th largest accounting firm in Chicago.
 Clients include publicly and  privately held companies in a wide
  range of industries, including: real estate development and
  management; construction; wholesale, retail, and distribution;
  service industries; manufacturing; and not-for-profit and
 Perform audits, reviews, compilations and other attest services
  as an independent public accounting firm.
        National Company Overview
Rootberg Business Services, Inc.
 In January 1998, Rootberg Business Services, Inc. was formed
  as a subsidiary of Century Business Services, Inc., a publicly
  held company providing integrated business services and

 As a subsidiary of Century Business Services, Inc., Rootberg
  Business Services, Inc. is the Chicago accounting services firm
  that offers a diverse and comprehensive array of tax, business
  consulting and other nonattest services.
                   Company Overview
  Century Business Services, Inc. (CBIZ)
      Already       the 7th largest accounting firm in the nation, including
       over 35 affiliated accounting firms.
     More than 250 offices--and growing. REVENUE
     Serving a $250 billion, growing, domestic industry.
01 00 Firm                             Headquarters  million   Offices Partners Professionals
        PriceWaterhouseCoopers                        8,878.0
    2Strong operating margins; New York financial performance.
      4 Deloitte & Touche
                                       New York       5,838.0
  3   5 KPMG                           New York       5,400.0      145    1,500        19,000
    3The&premier growth opportunity for the decade. 82
        Ernst  Young                   New York       4,270.0             1,946        13,653
  5   1 Andersen                       Chicago        3,600.0       80    1,313        17,600
  6 6Uniquely positioned to provideCity, Mo.
        H & R Block Tax Services, Inc. Kansas  “One-Stop Shopping” for all small
                                                      1,431.0    9,765    3,500         4,117
 7    7to medium-sized company’s business service needs.
        Century Business Services      Cleveland         436.1     158     n.a.         2,144
 8    9   Grant Thornton                      New York           416.0      47   256     2,125
 9   10   BDO Seidman                         Chicago            408.0      37   288     1,210
10    8   RSM McGladrey                       Bloomington, MN    338.1     100   499     2,021
11   11   American Express Tax and Business   New York           325.0      63   298     2,414
12   13   Jackson Hewitt Tax Service          Parsippany, N.J.   192.8   2,799   n.a.     n.a.
13   12   Crowe, Chizek and Co.               Indianapolis       150.3      11   122       966
14   15   Moss Adams                          Seattle            143.0      21   173       849
            Growth is the Key!
More than 250 offices in 39 states serving 100,000 customers
which employ more than 2 million people

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Additionally, more than 650 franchisee
offices in 47 states
    The Difference!

Rootberg Business Services Can Offer YOU
         More Than the Others…
     You Can Have the...

Small Firm              National Firm

       Best of Both Worlds
            How We Measure Up!
Local Firm Advantages                Rootberg Business Services
 Ability to advance more rapidly     Haveretained “Small Firm
  due to personal recognition (not     Atmosphere.”
  just a number).
 Diversity of experience (not        We  give staff immediate exposure
  pigeon-holed).                       to a broad range of areas and
 Directcontact with partners and     Management meetings and “client
  upper management.                    teams.”
 Immediate client contact and        Staff interact with and become
  responsibility.                      responsible for clients immediately.
 Relaxed environment.                Develop career at your own pace
                                       through the help of mentors.
          How We Measure Up!
National Firm Advantages           Century Business Services
 National name    recognition.     Rapid  exposure nationally.
 Departmental/Geographical         Expansion of Departments
  mobility.                          and CBIZ offices nationwide.
 Opportunity to  specialize        Full menu of specialization
  in certain industries.             throughout affiliated firms.
 Nationwide  staff training and    Out-of-state staff seminars
  career development.                and CBIZ leadership
 Competitive compensation          We compete with the large
  and more comprehensive             firms, and are able to offer a
  benefits.                          stock ownership program.
  Diversity of Experience

Accounting Staff Position
                                                   Accounting Staff Member

                                                                         Business Client                            Individual Tax Consulting
                                                                                                                      and Return Preparation

Compilation*                Attestation*                                                                                  1040 - Individual

  Review*                   Retirement Plan
                                                                                                                            1041 - Trust
                             Compliance                                   Business Tax Consulting
                                                                           and Return Preparation

                            Litigation Support                                                                               Planning

                               Business and                                                         Strategic Tax
                           Management Consulting     1120, 1120S, 1065          IRS Relations
* All attestation work is performed by Philip Rootberg & Company, LLP.
  An Independent Accounting Firm
Diversity of Experience

 Tax Staff Position
                                            Tax Staff Member

1040 - Individual Return                          Individual Client                                           Tax & Estate Planning

      1120S - Client’s Business                                                                         5500 - Pension Plans

                           1065 - Client’s Real Estate                          706 - Client’s Estate

                                                   1041 - Client’s Children’s
   Diversity of Experience

Business Technology Staff
                                 Business Technology
                                    Staff Member

 Integrated Accounting
Systems Implementation                        Business Client                            Technology Planning

      Workgroup Productivity                                                       eCommerce eBusiness
       Systems Consulting                                                              Solutions

                          End-user Training                        Website Design and
                             Seminars                                Administration

                                                Network Design &                        Professional Certification
Continuing Education                             Implementation                         (MCSE, CNE, MCP, MCSD)
There’s More to the Puzzle!
Become a Relationship Manager

Accounting Systems,
                                                                                                          Tax Services
 Advisory Services

                                     Client Resources
 Benefits Design
and Administration                                                                                      Valuation Services

        Human Resource                                                                          Specialty Insurance
           Services                                                                            Products and Services

                         Information Technology
                                                                            Payroll Services

                                                  Worker’s Compensation
                                                  Administration Services

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