There are 2,898 samples of pooling data from the period 2004-2007 in this research. The results of this research indicate that branch offices operated by a CPA firm providing management advisory services are positively associated with its revenue. Besides, partners have strongest positive impacts on a CPA firm’s revenue, and staffs have weakest positive impacts on a CPA firm’s revenue compared to managers, in-charges or auditors. And, auditors have relatively larger contributions compared to managers or in-charges.