CBIZ (CBZ) 10-Q 5 May 15 2015 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Mar. 31, 2015	Apr. 30, 2015
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	FALSE
Document Period End Date	31-Mar-15
Document Fiscal Year Focus	2015
Document Fiscal Period Focus	Q1
Trading Symbol	CBZ
Entity Registrant Name	CBIZ, Inc.
Entity Central Index Key	944148
Current Fiscal Year End Date	-19
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		49,491,775

Consolidated_Balance_Sheets_Un

Consolidated Balance Sheets (Unaudited) (USD $)	Mar. 31, 2015	Dec. 31, 2014
In Thousands, unless otherwise specified
Current assets:
Cash and cash equivalents	$128	$979
Restricted cash	25,608	28,293
Accounts receivable, net	188,484	143,048
Notes receivable - current	636
Deferred income taxes - current, net	5,273	3,638
Other current assets	14,950	15,292
Assets of discontinued operations	5,748	5,229
Current assets before funds held for clients	240,827	196,479
Funds held for clients	125,594	182,847
Total current assets	366,421	379,326
Property and equipment, net	19,996	18,475
Goodwill and other intangible assets, net	533,118	526,462
Assets of deferred compensation plan	64,267	60,290
Notes receivable - non-current	2,705	2,714
Other assets	4,526	3,977
Total assets	991,033	991,244
Current liabilities:
Accounts payable	38,082	36,781
Income taxes payable - current	14,128	2,384
Accrued personnel costs	23,829	39,878
Notes payable - current	297	760
Contingent purchase price liability - current	16,782	16,692
Other current liabilities	13,742	13,434
Liabilities of discontinued operations	1,131	1,303
Current liabilities before client fund obligations	107,991	111,232
Client fund obligations	125,583	183,936
Total current liabilities	233,574	295,168
Convertible notes, net	97,165	96,569
Bank debt	146,800	107,400
Income taxes payable - non-current	4,276	4,166
Deferred income taxes - non-current, net	2,573	2,864
Deferred compensation plan obligations	64,267	60,290
Contingent purchase price liability - non-current	15,536	16,676
Other non-current liabilities	8,509	8,266
Total liabilities	572,700	591,399
STOCKHOLDERS' EQUITY
Common stock	1,193	1,188
Additional paid-in capital	608,470	604,284
Retained earnings	239,920	220,753
Treasury stock	-430,693	-425,685
Accumulated other comprehensive loss (AOCL)	-557	-695
Total stockholders' equity	418,333	399,845
Total liabilities and stockholders' equity	$991,033	$991,244

Consolidated_Statements_of_Com

Consolidated Statements of Comprehensive Income (Unaudited) (USD $)	3 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Statement of Comprehensive Income [Abstract]
Revenue	$213,866	$204,726
Operating expenses	170,864	161,938
Gross margin	43,002	42,788
Corporate general and administrative expenses	9,865	10,198
Operating income	33,137	32,590
Other income (expense):
Interest expense	-2,977	-3,433
Gain on sale of operations, net	56	8
Other income, net	2,859	1,975
Total other expense, net	-62	-1,450
Income from continuing operations before income tax expense	33,075	31,140
Income tax expense	13,572	13,114
Income from continuing operations	19,503	18,026
Loss from operations of discontinued operations, net of tax	-335	-263
Loss on disposal of discontinued operations, net of tax		-474
Net income	19,168	17,289
Basic:
Continuing operations	$0.41	$0.37
Discontinued operations	($0.01)	($0.01)
Net income	$0.40	$0.36
Diluted:
Continuing operations	$0.38	$0.34
Discontinued operations	($0.01)	($0.01)
Net income	$0.37	$0.33
Basic weighted average shares outstanding	48,146	48,182
Diluted weighted average shares outstanding	51,385	52,618
Comprehensive Income:
Net income	19,168	17,289
Other comprehensive income, net of tax	138	9
Comprehensive income	$19,306	$17,298

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (Unaudited) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Cash flows from operating activities:
Net income	$19,168	$17,289
Adjustments to reconcile net income to net cash used in operating activities:
Loss from discontinued operations, net of tax	335	737
Gain on sale of operations, net	-56	-8
Depreciation and amortization expense	4,987	4,700
Amortization of discount on notes and deferred financing costs	860	1,168
Amortization of discount on contingent earnout liability	38	19
Bad debt expense, net of recoveries	1,494	1,103
Adjustment to contingent earnout liability	-1,500	-959
Deferred income taxes	-2,137	-2,319
Employee stock awards	1,622	1,390
Excess tax benefits from share based payment arrangements	-48	-82
Changes in assets and liabilities, net of acquisitions and divestitures:
Restricted cash	2,685	-61
Accounts receivable, net	-47,239	-39,759
Other assets	-1,158	-1,124
Accounts payable	1,301	-2,799
Income taxes payable	11,902	12,775
Accrued personnel costs	-16,049	-15,755
Other liabilities	507	3,111
Net cash used in continuing operations	-23,288	-20,574
Operating cash flows used in discontinued operations	-1,027	-617
Net cash used in operating activities	-24,315	-21,191
Cash flows from investing activities:
Business acquisitions and purchases of client lists, net of cash acquired	-5,974	-15,159
Purchases of client fund investments	-3,531	-7,900
Proceeds from the sales and maturities of client fund investments	3,704	4,150
Proceeds (payments) from sales of divested and discontinued operations	56	-466
Increase in funds held for clients	57,257	41,309
Additions to property and equipment, net	-2,983	-1,617
Collections of notes receivable	34	414
Net cash flows provided by continuing operations	48,563	20,731
Investing cash flows used in discontinued operations	0	0
Net cash provided by investing activities	48,563	20,731
Cash flows from financing activities:
Proceeds from bank debt	98,500	129,600
Payment of bank debt	-59,100	-86,700
Payment for acquisition of treasury stock	-5,007	-3,875
Increase in client funds obligations	-58,353	-37,560
Proceeds from exercise of stock options	2,130	5,967
Payment of contingent consideration of acquisitions	-3,317	-1,486
Excess tax benefit from exercise of stock awards	48	82
Payment of notes payable		-763
Payment of acquired debt		-1,169
Net cash (used in) provided by financing activities	-25,099	4,096
Net (decrease) increase in cash and cash equivalents	-851	3,636
Cash and cash equivalents at beginning of year	979	771
Cash and cash equivalents at end of period	$128	$4,407

Basis_of_Presentation

Basis of Presentation	3 Months Ended
	Mar. 31, 2015
Accounting Policies [Abstract]
Basis of Presentation	1	Basis of Presentation
	The accompanying unaudited consolidated financial statements of CBIZ, Inc. and its subsidiaries (“CBIZ,” the “Company,” “we,” “us,” or “our”) have been prepared in accordance with the instructions to Form 10-Q and do not include all of the information and notes required by the accounting principles generally accepted in the United States (“GAAP”) for complete financial statements.
	All intercompany accounts and transactions have been eliminated in consolidation. The accompanying unaudited consolidated financial statements do not reflect the operations or accounts of variable interest entities as the impact is not material to the financial condition, results of operations or cash flows of CBIZ.
	These interim unaudited consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2014. In the opinion of management, all adjustments of a normal recurring nature considered necessary for a fair presentation have been included. Operating results for the three month period ended March 31, 2015 are not necessarily indicative of the results that may be expected for the full year ending December 31, 2015.
	The preparation of the consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Management’s estimates and assumptions include, but are not limited to, estimates of collectability of accounts receivable and unbilled revenue, the realizability of goodwill and other intangible assets, the fair value of certain assets, the valuation of stock options in determining compensation expense, estimates of accrued liabilities (such as incentive compensation, self-funded health insurance accruals, legal reserves, income tax uncertainties, contingent purchase price obligations, and consolidation and integration reserves), the provision for income taxes, the realizability of deferred tax assets, and other factors. Management’s estimates and assumptions are derived from and are continually evaluated based upon available information, judgment and experience. Changes in circumstances could cause actual results to differ materially from those estimates.
	A description of revenue recognition policies is included in the Annual Report on Form 10-K for the year ended December 31, 2014.

Accounts_Receivable_Net

Accounts Receivable, Net	3 Months Ended
	Mar. 31, 2015
Receivables [Abstract]
Accounts Receivable, Net	2	Accounts Receivable, Net
	Accounts receivable, net balances at March 31, 2015 and December 31, 2014 were as follows (in thousands):
			March 31,			December 31,
			2015			2014
	Trade accounts receivable		$	117,672		$	107,174
	Unbilled revenue			82,364			47,789
	Total accounts receivable			200,036			154,963
	Allowance for doubtful accounts			(11,552	)		(11,915	)
	Accounts receivable, net		$	188,484		$	143,048

Goodwill_and_Other_Intangible_

Goodwill and Other Intangible Assets, Net	3 Months Ended
	Mar. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangible Assets, Net	3	Goodwill and Other Intangible Assets, Net
	The components of goodwill and other intangible assets, net at March 31, 2015 and December 31, 2014 were as follows (in thousands):
			March 31,			December 31,
			2015			2014
	Goodwill		$	442,276		$	435,231
	Intangible assets:
	Client lists			143,201			140,187
	Other intangible assets			6,589			6,482
	Total intangible assets			149,790			146,669
	Total goodwill and intangibles assets			592,066			581,900
	Accumulated amortization:
	Client lists			(57,576	)		(54,213	)
	Other intangible assets			(1,372	)		(1,225	)
	Total accumulated amortization			(58,948	)		(55,438	)
	Goodwill and other intangible assets, net		$	533,118		$	526,462

Depreciation_and_Amortization

Depreciation and Amortization	3 Months Ended
	Mar. 31, 2015
Text Block [Abstract]
Depreciation and Amortization	4	Depreciation and Amortization
	Depreciation and amortization expense for property and equipment and intangible assets for the three months ended March 31, 2015 and 2014 was as follows (in thousands):
			Three Months Ended
			March 31,
			2015		2014
	Operating expenses		$	4,891	$	4,584
	Corporate general and administrative expenses			96		116
	Total depreciation and amortization expense		$	4,987	$	4,700

Debt_and_Financing_Arrangement

Debt and Financing Arrangements	3 Months Ended
	Mar. 31, 2015
Debt Disclosure [Abstract]
Debt and Financing Arrangements	5	Debt and Financing Arrangements
	CBIZ had two primary financing arrangements and one additional financing arrangement at March 31, 2015 that provided the Company with the capital necessary to meet its working capital needs as well as the flexibility to continue with its strategic initiatives, including business acquisitions and share repurchases:
		•		4.875% Convertible Senior Subordinated Notes (the “2010 Notes”)
		•		$400.0 million unsecured credit facility (the “credit facility”)
		•		3.125% Convertible Senior Subordinated Notes (the “2006 Notes”)
	The 2010 Notes and the credit facility are the Company’s two primary financing arrangements.
	On April 10, 2015, CBIZ entered into an Amendment to its Credit Agreement, dated as of July 28, 2014, by and among the Company and Bank of America, N.A., as administrative agent and bank, and other participating banks, to remove certain events from the definition of Change of Control contained therein. This amendment had no impact on the terms of the Credit Agreement (other than as described above), the accompanying Consolidated Balance Sheets, Consolidated Statements of Comprehensive Income and Consolidated Statements of Cash Flows.
	In addition to the discussion below, refer to the Annual Report on Form 10-K for the year ended December 31, 2014 for additional details of CBIZ’s debt and financing arrangements.
	2010 Notes
	The 2010 Notes mature on October 1, 2015. At March 31, 2015 and December 31, 2014, the 2010 Notes were classified as a non-current liability due to Management’s intention to retire the 2010 Notes during the year ended December 31, 2015 with the funds available under the credit facility. In addition, the Company may repurchase additional 2010 Notes in privately negotiated transactions before the maturity date, but there can be no assurance that additional transactions will be completed or on what terms.
	During the year ended December 31, 2014, the Company paid cash of $30.6 million and issued 1.5 million shares of CBIZ common stock in exchange for retiring $32.4 million of its outstanding 2010 Notes in privately negotiated transactions. Notes repurchased are deemed to be extinguished.
	The carrying amount of the 2010 Notes at March 31, 2015 and December 31, 2014 were as follows (in thousands):
			March 31,			December 31,
			2015			2014
	Principal amount of notes		$	97,650		$	97,650
	Unamortized discount			(1,235	)		(1,831	)
	Net carrying amount		$	96,415		$	95,819
	The discount on the liability component of the 2010 Notes is being amortized using the effective interest method based upon an annual effective rate of 7.5%, which represented the market rate for similar debt without a conversion option at the issuance date. The discount is being amortized over the term of the 2010 Notes which is five years from the date of issuance. At March 31, 2015, the unamortized discount had a remaining amortization period of approximately six months.
	Bank Debt
	CBIZ has a $400.0 million unsecured credit facility with Bank of America as agent for a group of eight participating banks that matures in July 2019. The balance outstanding under the credit facility was $146.8 million and $107.4 million at March 31, 2015 and December 31, 2014, respectively. Rates for the three months ended March 31, 2015 and 2014 (with respect to the Company’s prior credit facility which was terminated on July 28, 2014) were as follows:
			Three Months Ended
			March 31,
			2015		2014
	Weighted average rates		2.21%		2.69%
	Range of effective rates		1.88% - 3.25%		1.87% - 3.41%
	CBIZ had approximately $150.3 million of available funds under the credit facility at March 31, 2015, net of outstanding letters of credit and performance guarantees of $4.2 million. The credit facility provides CBIZ with operating flexibility and funding to support seasonal working capital needs and other strategic initiatives such as acquisitions and share repurchases. CBIZ is in compliance with its debt covenants at March 31, 2015.
	2006 Notes
	At March 31, 2015, CBIZ had $750 thousand aggregate principal amount outstanding of its 2006 Notes. The 2006 Notes mature on June 1, 2026 unless earlier redeemed, repurchased or converted. At March 31, 2015 and December 31, 2014, the 2006 Notes were classified as a non-current liability due to Management’s intention to retire the 2006 Notes during the year ended December 31, 2015 with the funds available under the credit facility.
	Interest Expense
	During the three months ended March 31, 2015 and 2014, CBIZ recognized interest expense on the 2010 Notes and 2006 Notes as follows (in thousands):
			Three Months Ended
			March 31,
			2015			2014
	Contractual coupon interest		$	1,196		$	1,590
	Amortization of discount			595			736
	Amortization of deferred financing costs			135			180
	Total interest expense		$	1,926		$	2,506

Commitments_and_Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	6	Commitments and Contingencies
	Letters of Credit and Guarantees
	CBIZ provides letters of credit to landlords (lessors) of its leased premises in lieu of cash security deposits, which totaled $2.3 million at both March 31, 2015 and December 31, 2014. In addition, CBIZ provides license bonds to various state agencies to meet certain licensing requirements. The amount of license bonds outstanding at both March 31, 2015 and December 31, 2014 totaled $1.9 million.
	CBIZ acted as guarantor on various letters of credit for a CPA firm with which it has an affiliation, which totaled $1.9 million at both March 31, 2015 and December 31, 2014. CBIZ has recognized a liability for the fair value of the obligations undertaken in issuing these guarantees, which is recorded as other current liabilities in the accompanying Consolidated Balance Sheets. Management does not expect any material changes to result from these instruments as performance under the guarantees is not expected to be required.
	Legal Proceedings
	In 2010, CBIZ, Inc. and its subsidiary, CBIZ MHM, LLC (fka CBIZ Accounting, Tax & Advisory Services, LLC) (the “CBIZ Parties”), were named as defendants in lawsuits filed in the U.S. District Court for the District of Arizona and the Superior Court for Maricopa County, Arizona. The federal court case is captioned Robert Facciola, et al v. Greenberg Traurig LLP, et al, and the state court cases are captioned Victims Recovery, LLC v. Greenberg Traurig LLP, et al, Roger Ashkenazi, et al v. Greenberg Traurig LLP, et al, Mary Marsh, et al v. Greenberg Traurig LLP, et al; and ML Liquidating Trust v. Mayer Hoffman McCann PC, et al. Prior to these suits CBIZ MHM, LLC was named as a defendant in Jeffrey C. Stone v. Greenberg Traurig LLP, et al.
	These lawsuits arose out of the bankruptcy of Mortgages Ltd., a mortgage lender to developers in the Phoenix, Arizona area. Various other professional firms and individuals not related to the Company were also named defendants in these lawsuits.
	Mortgages Ltd. had been audited by Mayer Hoffman McCann PC (“Mayer Hoffman”), a CPA firm that has an administrative services agreement with CBIZ. The lawsuits asserted claims against Mayer Hoffman for, among others things, violations of the Arizona Securities Act, common law fraud, and negligent misrepresentation, and sought to hold the CBIZ Parties vicariously liable for Mayer Hoffman’s conduct as either a statutory control person under the Arizona Securities Act or a joint venturer under Arizona common law. CBIZ is not a CPA firm, does not provide audits, and did not audit any of the entities at issue in these lawsuits, nor is CBIZ a control person of, or a joint venture with, Mayer Hoffman.
	With the exception of claims being pursued by two plaintiffs from the Ashkenazi lawsuit (“Baldino Group”), all other matters have been dismissed or settled without payment by the CBIZ Parties. The Baldino Group’s claims, which allege damages of approximately $16.0 million, are proceeding. At this time, the case is proceeding and no trial date has been set.
	The CBIZ Parties deny all allegations of wrongdoing made against them and are vigorously defending the remaining proceedings. In particular, the CBIZ Parties are not control persons under the Arizona Securities Act of, or in a joint venture with, Mayer Hoffman. The CBIZ Parties do not have, in any respects, the legal right to control Mayer Hoffman’s audits or any say in how the audits are conducted. The Company has been advised by Mayer Hoffman that it denies all allegations of wrongdoing made against it and that it intends to continue vigorously defending the matters.
	The Company cannot predict the outcome of the above matters or estimate the possible loss or range of loss, if any. Although the proceedings are subject to uncertainties inherent in the litigation process and the ultimate disposition of these proceedings is not presently determinable, management believes that the allegations are without merit and that the ultimate resolution of these matters will not have a material adverse effect on the consolidated financial condition, results of operations or cash flows of the Company.
	In addition to those items disclosed above, the Company is, from time to time, subject to claims and suits arising in the ordinary course of business. Although the ultimate disposition of such proceedings is not presently determinable, management does not believe that the ultimate resolution of these matters will have a material adverse effect on the consolidated financial condition, results of operations or cash flows of the Company.

Financial_Instruments

Financial Instruments	3 Months Ended
	Mar. 31, 2015
Investments, All Other Investments [Abstract]
Financial Instruments	7	Financial Instruments
	Bonds
	In connection with CBIZ’s payroll business and the collection of client funds, CBIZ invests a portion of these funds in corporate and municipal bonds. CBIZ held corporate and municipal bonds with par values totaling $36.3 million and $36.4 million at March 31, 2015 and December 31, 2014, respectively. All bonds are investment grade and are classified as available-for-sale. These bonds have maturity or callable dates ranging from April 2015 through November 2019, and are included in “Funds held for clients – current” in the accompanying Consolidated Balance Sheets based on the intent and ability of the Company to sell these investments at any time under favorable conditions. The following table summarizes CBIZ’s bond activity for the three months ended March 31, 2015 and the twelve months ended December 31, 2014 (in thousands):
			Three			Twelve
			Months Ended			Months Ended
			March 31,			December 31,
			2015			2014
	Fair value at beginning of period		$	38,399		$	30,011
	Purchases			3,531			14,089
	Sales			—			(245	)
	Maturities and calls			(3,704	)		(6,426	)
	Increase in bond premium			(19	)		1,155
	Fair market value adjustment			178			(185	)
	Fair value at end of period		$	38,385		$	38,399
	Interest Rate Swaps
	CBIZ uses interest rate swaps to manage interest rate risk exposure primarily through converting portions of floating rate debt under the credit facility to a fixed rate basis. These agreements involve the receipt or payment of floating rate amounts in exchange for fixed rate interest payments over the life of the agreements without an exchange of the underlying principal amounts. CBIZ does not enter into derivative instruments for trading or speculative purposes. See the Annual Report on Form 10-K for the year ended December 31, 2014 for further discussion on CBIZ’s interest rate swaps.
	At March 31, 2015 and December 31, 2014, the interest rate swap was classified as a liability derivative. The following table summarizes CBIZ’s outstanding interest rate swap and its classification in the accompanying Consolidated Balance Sheets at March 31, 2015 and December 31, 2014 (in thousands).
			March 31, 2015
			Notional			Fair			Balance Sheet
			Amount			Value (2)			Location
	Interest rate swap (1)		$	25,000		$	(55	)	Other current liabilities
			31-Dec-14
			Notional			Fair			Balance Sheet
			Amount			Value (2)			Location
	Interest rate swap (1)		$	25,000		$	(126	)	Other current liabilities
	-1	Represents interest rate swap with a notional value of $25 million which will expire in June 2015. Under the terms of the interest rate swap, CBIZ pays interest at a fixed rate of 1.41% plus applicable margin as stated in the agreement, and received interest that varied with the three-month LIBOR.
	-2	See additional disclosures regarding fair value measurements in Note 8.
	The following table summarizes the effects of the interest rate swap on CBIZ’s accompanying Consolidated Statements of Comprehensive Income for the three months ended March 31, 2015 and 2014 (in thousands):
			Gain recognized						Loss reclassified
			in AOCL, net of tax						from AOCL into expense
			Three Months Ended						Three Months Ended
			March 31,						March 31,
			2015			2014			2015		2014
	Interest rate swap		$	45		$	56		$	73	$	117

Fair_Value_Measurements

Fair Value Measurements	3 Months Ended
	Mar. 31, 2015
Fair Value Disclosures [Abstract]
Fair Value Measurements	8	Fair Value Measurements
	The following table summarizes CBIZ’s assets and liabilities at March 31, 2015 and December 31, 2014 that are measured at fair value on a recurring basis subsequent to initial recognition and indicates the fair value hierarchy of the valuation techniques utilized by the Company to determine such fair value (in thousands):
			Level		March 31,				December 31,
					2015				2014
	Deferred compensation plan assets		1		$	64,267			$	60,290
	Corporate bonds		1		$	38,385			$	38,399
	Interest rate swap		2		$	(55	)		$	(126	)
	Contingent purchase price liabilities		3		$	(32,318	)		$	(33,368	)
	During the three months ended March 31, 2015 and 2014, there were no transfers between the valuation hierarchy Levels 1, 2 and 3. The following table summarizes the change in Level 3 fair values of the Company’s contingent purchase price liability for the three months ended March 31, 2015 and 2014 (pre-tax basis) (in thousands):
			2015				2014
	Beginning balance – January 1		$	(33,368	)		$	(25,196	)
	Additions from business acquisitions			(4,186	)			(10,191	)
	Settlement of contingent purchase price liabilities			3,829				1,494
	Change in fair value of contingencies			1,445				959
	Change in net present value of contingencies			(38	)			(19	)
	Ending balance – March 31		$	(32,318	)		$	(32,953	)
	Contingent Purchase Price Liabilities – Contingent purchase price liabilities arise from business acquisitions and are classified as Level 3 due to the utilization of a probability weighted discounted cash flow approach to determine the fair value of the contingency. A contingent liability is established for each acquisition that has a contingent purchase price component and normally extends over a term of three to six years. The significant unobservable input used in the fair value measurement of the contingent purchase price liabilities is the future performance of the acquired business. The future performance of the acquired business directly impacts the contingent purchase price that is paid to the seller; thus, performance that exceeds target could result in a higher payout, and a performance under target could result in a lower payout. Changes in the expected amount of potential payouts are recorded as adjustments to the initial contingent purchase price liability, with the same amount being recorded in the accompanying Consolidated Statements of Comprehensive Income. These liabilities are reviewed quarterly and adjusted if necessary. See Note 12 for further discussion of contingent purchase price liabilities.
	The following table presents financial instruments that are not carried at fair value but which require fair value disclosure as of March 31, 2015 and December 31, 2014 (in thousands):
			March 31, 2015								December 31, 2014
			Carrying				Fair				Carrying		Fair
			Value				Value				Value		Value
	2006 Notes		$	750			$	750			$	750	$	750
	2010 Notes		$	96,415			$	124,477			$	95,819	$	118,157
	The fair value of CBIZ’s 2006 Notes and 2010 Notes including the conversion feature was determined based upon their most recent quoted market price and as such, is considered to be a Level 1 fair value measurement. The 2006 Notes and the 2010 Notes are carried at face value less any unamortized debt discount. See Note 5 for further discussion of CBIZ’s debt instruments.
	In addition, the carrying amounts of CBIZ’s cash and cash equivalents, accounts receivable and accounts payable approximate fair value because of the short maturity of these instruments, and the carrying value of bank debt approximates fair value as the interest rate on the bank debt is variable and approximates current market rates. As a result, the fair value measurement of CBIZ’s bank debt is considered to be Level 2.

Other_Comprehensive_Income

Other Comprehensive Income	3 Months Ended
	Mar. 31, 2015
Equity [Abstract]
Other Comprehensive Income	9	Other Comprehensive Income
	The following table is a summary of other comprehensive income (loss) and discloses the tax impact of each component of other comprehensive income (loss) for the three months ended March 31, 2015 and 2014 (in thousands):
			Three Months Ended
			March 31,
			2015			2014
	Net unrealized gain (loss) on available-for-sale securities, net of income tax expense (benefit) of $71 and $(11), respectively		$	107		$	(33	)
	Net unrealized gain on interest rate swaps, net of income			45			56
	tax expense of $26 and $33, respectively
	Foreign currency translation			(14	)		(14	)
	Total other comprehensive income		$	138		$	9
	Accumulated other comprehensive loss, net of tax, was approximately $0.6 million and $0.7 million at March 31, 2015 and December 31, 2014, respectively. Accumulated other comprehensive loss consisted of adjustments, net of tax, to unrealized gains and losses on available-for-sale securities and interest rate swaps, and foreign currency translation.

Employer_Share_Plans

Employer Share Plans	3 Months Ended
	Mar. 31, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Employer Share Plans	10	Employer Share Plans
	Effective May 15, 2014, CBIZ shareholders approved a new plan, the CBIZ, Inc. 2014 Stock Incentive Plan (“2014 Plan”). The 2014 Plan is in addition to the 2002 Amended and Restated CBIZ, Inc. Stock Incentive Plan (“2002 Plan”), pursuant to which CBIZ has granted various stock-based awards through the year ended December 31, 2014. The terms and vesting schedules for stock-based awards vary by type and date of grant.
	Beginning in 2015, the 2014 Plan replaces and, for future grants, supersedes the 2002 Plan. The operating terms of the 2014 Plan are substantially similar to those of the 2002 Plan. Under the 2014 Plan, which expires in 2024, a maximum of 9.6 million stock options, shares of restricted stock or other stock-based compensation awards may be granted. Shares subject to award under the 2014 Plan may be either authorized but unissued shares of CBIZ common stock or treasury shares. Compensation expense for stock-based awards recognized during the three months ended March 31, 2015 and 2014 was as follows (in thousands):
			Three Months Ended
			March 31,
			2015			2014
	Stock options		$	841		$	649
	Restricted stock awards			781			741
	Total stock-based compensation expense		$	1,622		$	1,390
	Stock award activity during the three months ended March 31, 2015 was as follows (in thousands, except per share data):
			Stock					Restricted Stock
			Options					Awards
			Number			Weighted		Number			Weighted
			of			Average		of			Average
			Options			Exercise		Shares			Grant-Date
						Price Per					Fair
						Share					Value (1)
	Outstanding at beginning of year			5,602		$	7.06		1,039		$	7.3
	Granted			100		$	8.48		94		$	8.48
	Exercised or released			(291	)	$	7.31		(72	)	$	7.44
	Expired or canceled			(36	)	$	6.81		(3	)	$	6.36
	Outstanding at March 31, 2015			5,375		$	7.07		1,058		$	7.4
	Exercisable at March 31, 2015			2,266		$	6.85
	-1	Represents weighted average market value of the shares; awards are granted at no cost to the recipients.

Earnings_Per_Share

Earnings Per Share	3 Months Ended
	Mar. 31, 2015
Earnings Per Share [Abstract]
Earnings Per Share	11	Earnings Per Share
	The following table sets forth the computation of basic and diluted earnings per share from continuing operations for the three months ended March 31, 2015 and 2014 (in thousands, except per share data).
			Three Months Ended
			March 31,
			2015		2014
	Numerator:
	Income from continuing operations after income tax expense		$	19,503	$	18,026
	Denominator:
	Basic
	Weighted average common shares outstanding			48,146		48,182
	Diluted
	Stock options (1)			778		865
	Restricted stock awards (1)			358		414
	Contingent shares (2)			95		100
	Convertible senior subordinated notes (3)			2,008		3,057
	Diluted weighted average common shares outstanding			51,385		52,618
	Basic earnings per share from continuing operations		$	0.41	$	0.37
	Diluted earnings per share from continuing operations		$	0.38	$	0.34
	-1	A total of 1.0 million and 0.3 million stock-based awards were excluded from the calculation of diluted earnings per share for the three months ended March 31, 2015 and 2014, respectively, as their effect would be anti-dilutive.
	-2	Contingent shares represent additional shares to be issued for purchase price earned by former owners of businesses acquired by CBIZ.
	-3	The dilutive impact of potential shares to be issued upon conversion of the 2010 Notes is based on the average share price of $8.74 and $8.98 for the three months ended March 31, 2015 and 2014, respectively, which exceeded the conversion price of $7.41.

Acquisitions

Acquisitions	3 Months Ended
	Mar. 31, 2015
Business Combinations [Abstract]
Acquisitions	12	Acquisitions
	The cost of an acquisition is measured at the fair value of the consideration transferred, including contingent consideration. Acquisition-related costs are recognized as an expense in the period in which they are incurred. The identifiable assets acquired, liabilities assumed and contingent consideration are measured at their fair values at the date of acquisition. Goodwill is measured as the excess of the aggregate of the consideration transferred over the net of the amounts of identifiable assets acquired and liabilities assumed. A significant portion of the goodwill is deductible for income tax purposes. The operating results of acquired businesses are included in the accompanying consolidated financial statements beginning on the date of acquisition.
	First quarter 2015
	During the first quarter of 2015, CBIZ completed one acquisition described below for approximately $5.5 million aggregate net cash consideration and $4.2 million in contingent consideration. Pro forma results of operations have not been presented because the effect of the acquisition was insignificant to the Company’s income from continuing operations. CBIZ also purchased two client lists, which are reported in the Employee Services practice group. Total consideration for these client lists was $0.1 million cash paid at closing and $0.3 million in guaranteed future consideration.
		•		Effective March 1, 2015, CBIZ acquired Model Consulting, Inc. (“Model”), located in Trevose, Pennsylvania. Model provides employee benefit consulting services to mid-sized companies in the Philadelphia and Southern New Jersey markets. Annualized revenue attributable to Model is estimated to be approximately $4.2 million. Operating results attributable to Model are reported in the Employee Services practice group.
	First quarter 2014
	During the first quarter of 2014, CBIZ completed three acquisitions for approximately $16.5 million aggregate net cash consideration, $1.9 million in CBIZ common stock and $10.2 million in contingent consideration.
		•		Effective January 1, 2014, CBIZ acquired Clearview National Partners, LLC (“Clearview”), located in Waltham, Massachusetts. Clearview is a specialized employee benefits broker focused on providing employee benefit solutions to clients with more than 100 employees. Operating results attributable to Clearview are reported in the Employee Services practice group.
		•		Effective January 1, 2014, CBIZ acquired Centric Insurance Agency (“Centric”), located in New Providence, New Jersey. Centric is an insurance broker providing property and casualty insurance, with a specialty in education and public schools. Operating results attributable to Centric are reported in the Employee Services practice group.
		•		Effective February 1, 2014, CBIZ acquired Lewis Birch & Richardo, LLC (“LBR”), located in Tampa Bay, Florida. LBR is a professional tax, accounting and consulting service provider with significant experience and expertise in matrimonial and family law litigation support, not-for-profit entities and health care provider services. Operating results attributable to LBR are reported in the Financial Services practice group.
	Aggregate purchase price
	The estimated fair values of the assets acquired and the liabilities assumed during the three months ended March 31, 2015 and 2014, respectively, are as follows (in thousands):
			Three Months Ended
			March 31,
			2015		2014
	Cash		$	—	$	131
	Accounts receivable, net			—		1,555
	Work in process, net			—		900
	Other assets			—		110
	Identifiable intangible assets			2,844		5,803
	Current liabilities			—		(485	)
	Total identifiable net assets		$	2,844	$	8,014
	Goodwill			6,865		20,610
	Aggregate purchase price		$	9,709	$	28,624
	The goodwill of $6.9 million arising from the acquisition in the first quarter of 2015 consists largely of expected future earnings and cash flow from the existing management team, as well as the synergies created by the integration of the new business within the CBIZ organization, including cross-selling opportunities expected with the Company’s Employee Services and Financial Services practice groups, to help strengthen the Company’s existing service offerings and expand market position. All of the goodwill recognized is deductible for income tax purposes.
	The goodwill of $6.9 million arising from the acquisition in the first quarter of 2015 is reported under the Employee Services operating segment. Of the $20.6 million of goodwill arising from acquisitions closed during the first quarter of 2014, $8.9 million is reported under the Financial Services operating segment and $11.7 million is reported under the Employee Services operating segment.
	Contingent purchase price liability
	Under the terms of each of the acquisition agreements, a portion of the purchase price is contingent on future performance of the business acquired. Utilizing a probability weighted income approach, CBIZ determined that the fair value of the contingent consideration arrangements was $4.2 million, of which $1.6 million was recorded in “Contingent purchase price liability – current” and $2.6 million was recorded in “Contingent purchase price liability – non-current” in the accompanying Consolidated Balance Sheets at March 31, 2015.
	Change in contingent purchase price liability related to prior acquisitions
	During the first quarter of 2015, CBIZ reduced the fair value of the contingent purchase price liability related to prior acquisitions by $1.5 million due to lower than originally projected future results of the acquired businesses. During the same period in 2014, CBIZ reduced the fair value of the contingent purchase price liability related to prior acquisitions by $1.0 million due to lower than originally projected future results of the acquired businesses. These reductions are included in “Other income (expense), net” in the accompanying Consolidated Statements of Comprehensive Income.
	Contingent earnouts related to prior acquisitions
	During the first quarter of 2015, CBIZ paid $3.3 million in cash and issued approximately 59,000 shares of CBIZ common stock as contingent earnouts for previous acquisitions. During the same period in 2014, CBIZ paid $1.5 million in cash as contingent earnouts for previous acquisitions.

Discontinued_Operations_and_Di

Discontinued Operations and Divestitures	3 Months Ended
	Mar. 31, 2015
Discontinued Operations and Disposal Groups [Abstract]
Discontinued Operations and Divestitures	13	Discontinued Operations and Divestitures
	CBIZ has divested, through sale or closure, business operations that do not contribute to the Company’s long-term objectives for growth or that are not complementary to its target service offerings and markets. Divestitures are classified as discontinued operations provided they meet the criteria as provided in Financial Accounting Standards Board (“FASB”) Accounting Standard Update (“ASU”) No. 2014-08, “Reporting Discontinued Operations and Disclosures of Disposals of an Entity (Topic 360)” which was effective January 1, 2015. Discontinued operations through December 31, 2014 followed the criteria in FASB Accounting Standards Codification 205 “Presentation of Financial Statements – Discontinued Operations – Other Presentation Matters.”
	Discontinued Operations
	Revenue and results from operations of discontinued operations are separately reported as “Loss from operations of discontinued operations, net of tax” in the accompanying Consolidated Statements of Comprehensive Income. For the three months ended March 31, 2015, the loss on operations of discontinued operations represents the results from the operations of two small businesses under the Financial Services segment that were discontinued in December 2014. For the three months ended March, 31 2014, the loss on operations of discontinued operations represents the results from operations of the two businesses mentioned above as well as the Company’s property tax business located in Leawood, Kansas that was discontinued in December 2013 and subsequently sold on June 1, 2014.
	Revenue and results from operations of discontinued operations for the three months ended March 31, 2015 and 2014 were as follows (in thousands):
			Three Months Ended
			March 31,
			2015			2014
	Revenue		$	3,516		$	4,145
	Loss from operations of discontinued operations, before income tax benefit		$	(516	)	$	(536	)
	Income tax benefit			(181	)		(273	)
	Loss from operations of discontinued operations, net of tax		$	(335	)	$	(263	)
	Losses from the sale of discontinued operations are recorded as “Loss on disposal of discontinued operations, net of tax”, in the accompanying Consolidated Statements of Comprehensive Income. In addition, proceeds that are contingent upon a divested operation’s actual future performance are recorded as “Loss on disposal of discontinued operations, net of tax” in the period they are earned. During the three months ended March 31, 2015, CBIZ did not sell any operations.
	During the first quarters of 2015 and 2014, CBIZ did not discontinue the operations of any of its businesses and did not sell any operations. For the three months ended March 31, 2014, the loss recorded in disposal of discontinued operations represented the finalization of the working capital adjustment related to the sale of CBIZ’s Medical Management Professionals’ practice group that was sold in August of 2013.
	For the three months ended March 31, 2015 and 2014, losses on the disposal of discontinued operations were as follows (in thousands):
			Three Months Ended
			March 31,
			2015			2014
	Loss on disposal of discontinued operations, before income tax benefit		$	—		$	(874	)
	Income tax benefit			—			(400	)
	Loss on disposal of discontinued operations, net of tax		$	—		$	(474	)
	At March 31, 2015 and December 31, 2014, the assets and liabilities of businesses classified as discontinued operations were reported separately in the accompanying consolidated financial statements and consisted of the following (in thousands):
			March 31,			December 31,
			2015			2014
	Assets:
	Accounts receivable, net		$	5,222		$	4,699
	Other assets			526			530
	Assets of discontinued operations		$	5,748		$	5,229
	Liabilities:
	Accounts payable		$	314		$	388
	Accrued personnel			498			591
	Accrued expenses			319			324
	Liabilities of discontinued operations		$	1,131		$	1,303
	Divestitures
	Gains and losses from divested operations and assets that do not qualify for treatment as discontinued operations are recorded as “Gain on sale of operations, net” in the accompanying Consolidated Statements of Comprehensive Income.

Segment_Disclosures

Segment Disclosures	3 Months Ended
	Mar. 31, 2015
Segment Reporting [Abstract]
Segment Disclosures	14	Segment Disclosures
	CBIZ’s business units have been aggregated into three practice groups: Financial Services, Employee Services and National Practices. The business units have been aggregated based on the following factors: similarity of the products and services provided to clients; similarity of the regulatory environment in which they operate; and similarity of economic conditions affecting long-term performance. The business units are managed along these segment lines. A general description of services provided by each practice group is provided in the table below.
	Financial Services
		•		Accounting
		•		Tax
		•		Government Health Care Consulting
		•		Financial Advisory
		•		Valuation
		•		Litigation Support
		•		Risk Advisory Services
		•		Real Estate Advisory
	Employee Services
		•		Employee Benefits
		•		Property & Casualty
		•		Retirement Plan Services
		•		Payroll Services
		•		Life Insurance
		•		Human Capital Services
		•		Compensation Consulting
		•		Executive Recruiting
		•		Actuarial Services
	National Practices
		•		Managed Networking and Hardware Services
		•		Health Care Consulting
	Corporate and Other. Included in “Corporate and Other” are operating expenses that are not directly allocated to the individual business units. These expenses are primarily comprised of certain health care costs, gains or losses attributable to assets held in the Company’s deferred compensation plan, share-based compensation, consolidation and integration charges, certain professional fees, certain advertising costs and other various expenses.
	Accounting policies of the practice groups are the same as those described in Note 1 to the Annual Report on Form 10-K for the year ended December 31, 2014. Upon consolidation, intercompany accounts and transactions are eliminated, thus inter-segment revenue is not included in the measure of profit or loss for the practice groups. Performance of the practice groups is evaluated on operating income excluding those costs listed above, which are reported in “Corporate and Other.”
	Segment information for the three months ended March 31, 2015 was as follows (in thousands):
			Three Months Ended March 31, 2015
			Financial		Employee			National		Corporate			Total
			Services		Services			Practices		and
										Other
	Revenue		$	143,832	$	62,651		$	7,383	$	—		$	213,866
	Operating expenses			108,618		51,528			6,601		4,117			170,864
	Gross margin			35,214		11,123			782		(4,117	)		43,002
	Corporate general & admin			—		—			—		9,865			9,865
	Operating income (loss)			35,214		11,123			782		(13,982	)		33,137
	Other income (expense):
	Interest expense			—		(9	)		—		(2,968	)		(2,977	)
	Gain on sale of operations, net			—		—			—		56			56
	Other income, net			99		117			—		2,643			2,859
	Total other income (loss)			99		108			—		(269	)		(62	)
	Income (loss) from continuing operations before income tax expense		$	35,313	$	11,231		$	782	$	(14,251	)	$	33,075
			Three Months Ended March 31, 2014
			Financial		Employee			National		Corporate			Total
			Services		Services			Practices		and
										Other
	Revenue		$	141,238	$	56,109		$	7,379	$	—		$	204,726
	Operating expenses			105,762		45,735			6,634		3,807			161,938
	Gross margin			35,476		10,374			745		(3,807	)		42,788
	Corporate general & admin			—		—			—		10,198			10,198
	Operating income (loss)			35,476		10,374			745		(14,005	)		32,590
	Other income (expense):
	Interest expense			—		(8	)		—		(3,425	)		(3,433	)
	Gain on sale of operations, net			—		—			—		8			8
	Other income, net			99		286			—		1,590			1,975
	Total other income (expense)			99		278			—		(1,827	)		(1,450	)
	Income (loss) from continuing operations before income tax expense		$	35,575	$	10,652		$	745	$	(15,832	)	$	31,140

New_Accounting_Pronouncements

New Accounting Pronouncements	3 Months Ended
	Mar. 31, 2015
Accounting Changes and Error Corrections [Abstract]
New Accounting Pronouncements	15	New Accounting Pronouncements
	In May 2014, the FASB issued ASU No. 2014-09 (“ASU 2014-09”), “Revenue from Contracts with Customers (Topic 606).” ASU 2014-09 provides a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance, including industry specific guidance. ASU 2014-09 will require entities to recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. ASU 2014-09 is effective for annual reporting periods beginning after December 31, 2016, including interim periods. CBIZ will have the option to apply the provisions of ASU 2014-09 either retrospectively to each reporting period presented, or retrospectively with the cumulative effect of applying this standard at the date of initial application. Early adoption is not permitted. CBIZ is currently evaluating the method of adoption and the impact that ASU 2014-09 will have on CBIZ’s consolidated financial statements.
	In April 2015, the FASB issued ASU No. 2015-03, Interest – Imputation of Interest, which requires that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. The recognition and measurement guidance of debt issuance costs are not affected by the amendments in this update. The standard will be effective for the Company beginning in the first quarter of 2016 and requires the Company to apply the new guidance on a retrospective basis on adoption. At March 31, 2015, the Company had $1.2 million of unamortized debt issue costs classified within other assets.

Subsequent_Events

Subsequent Events	3 Months Ended
	Mar. 31, 2015
Subsequent Events [Abstract]
Subsequent Events	16	Subsequent Events
	Subsequent to March 31, 2015 up to the date of this filing, CBIZ repurchased approximately 113 thousand shares in the open market at a total cost of approximately $1.0 million.

Accounts_Receivable_Net_Tables

Accounts Receivable, Net (Tables)	3 Months Ended
	Mar. 31, 2015
Receivables [Abstract]
Accounts Receivable, Net	Accounts receivable, net balances at March 31, 2015 and December 31, 2014 were as follows (in thousands):
		March 31,			December 31,
		2015			2014
	Trade accounts receivable	$	117,672		$	107,174
	Unbilled revenue		82,364			47,789
	Total accounts receivable		200,036			154,963
	Allowance for doubtful accounts		(11,552	)		(11,915	)
	Accounts receivable, net	$	188,484		$	143,048

Goodwill_and_Other_Intangible_1

Goodwill and Other Intangible Assets, Net (Tables)	3 Months Ended
	Mar. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Components of Goodwill and Other Intangible Assets, Net	The components of goodwill and other intangible assets, net at March 31, 2015 and December 31, 2014 were as follows (in thousands):
		March 31,			December 31,
		2015			2014
	Goodwill	$	442,276		$	435,231
	Intangible assets:
	Client lists		143,201			140,187
	Other intangible assets		6,589			6,482
	Total intangible assets		149,790			146,669
	Total goodwill and intangibles assets		592,066			581,900
	Accumulated amortization:
	Client lists		(57,576	)		(54,213	)
	Other intangible assets		(1,372	)		(1,225	)
	Total accumulated amortization		(58,948	)		(55,438	)
	Goodwill and other intangible assets, net	$	533,118		$	526,462

Depreciation_and_Amortization_

Depreciation and Amortization (Tables)	3 Months Ended
	Mar. 31, 2015
Text Block [Abstract]
Depreciation and Amortization Expense for Property and Equipment and Intangible Assets	Depreciation and amortization expense for property and equipment and intangible assets for the three months ended March 31, 2015 and 2014 was as follows (in thousands):
		Three Months Ended
		March 31,
		2015		2014
	Operating expenses	$	4,891	$	4,584
	Corporate general and administrative expenses		96		116
	Total depreciation and amortization expense	$	4,987	$	4,700

Debt_and_Financing_Arrangement1

Debt and Financing Arrangements (Tables)	3 Months Ended
	Mar. 31, 2015
Summary of Unsecured Credit Facility	Rates for the three months ended March 31, 2015 and 2014 (with respect to the Company’s prior credit facility which was terminated on July 28, 2014) were as follows:
		Three Months Ended
		March 31,
		2015		2014
	Weighted average rates	2.21%		2.69%
	Range of effective rates	1.88% - 3.25%		1.87% - 3.41%
Summary of Recognized Interest Expense on 2010 Notes and 2006 Notes	During the three months ended March 31, 2015 and 2014, CBIZ recognized interest expense on the 2010 Notes and 2006 Notes as follows (in thousands):
		Three Months Ended
		March 31,
		2015			2014
	Contractual coupon interest	$	1,196		$	1,590
	Amortization of discount		595			736
	Amortization of deferred financing costs		135			180
	Total interest expense	$	1,926		$	2,506
2010 Convertible Senior Subordinated Notes [Member]
Summary of Carrying Amount of Debt and Equity Components	The carrying amount of the 2010 Notes at March 31, 2015 and December 31, 2014 were as follows (in thousands):
		March 31,			December 31,
		2015			2014
	Principal amount of notes	$	97,650		$	97,650
	Unamortized discount		(1,235	)		(1,831	)
	Net carrying amount	$	96,415		$	95,819

Financial_Instruments_Tables

Financial Instruments (Tables)	3 Months Ended
	Mar. 31, 2015
Investments, All Other Investments [Abstract]
Summary of Bond Activity	The following table summarizes CBIZ’s bond activity for the three months ended March 31, 2015 and the twelve months ended December 31, 2014 (in thousands):
			Three			Twelve
			Months Ended			Months Ended
			March 31,			December 31,
			2015			2014
	Fair value at beginning of period		$	38,399		$	30,011
	Purchases			3,531			14,089
	Sales			—			(245	)
	Maturities and calls			(3,704	)		(6,426	)
	Increase in bond premium			(19	)		1,155
	Fair market value adjustment			178			(185	)
	Fair value at end of period		$	38,385		$	38,399
Summary of Outstanding Interest Rate Swap	The following table summarizes CBIZ’s outstanding interest rate swap and its classification in the accompanying Consolidated Balance Sheets at March 31, 2015 and December 31, 2014 (in thousands).
			March 31, 2015
			Notional			Fair			Balance Sheet
			Amount			Value (2)			Location
	Interest rate swap (1)		$	25,000		$	(55	)	Other current liabilities
			31-Dec-14
			Notional			Fair			Balance Sheet
			Amount			Value (2)			Location
	Interest rate swap (1)		$	25,000		$	(126	)	Other current liabilities
	-1	Represents interest rate swap with a notional value of $25 million which will expire in June 2015. Under the terms of the interest rate swap, CBIZ pays interest at a fixed rate of 1.41% plus applicable margin as stated in the agreement, and received interest that varied with the three-month LIBOR.
	-2	See additional disclosures regarding fair value measurements in Note 8.
Summary of Effects of Interest Rate Swap	The following table summarizes the effects of the interest rate swap on CBIZ’s accompanying Consolidated Statements of Comprehensive Income for the three months ended March 31, 2015 and 2014 (in thousands):
			Gain recognized						Loss reclassified
			in AOCL, net of tax						from AOCL into expense
			Three Months Ended						Three Months Ended
			March 31,						March 31,
			2015			2014			2015		2014
	Interest rate swap		$	45		$	56		$	73	$	117

Fair_Value_Measurements_Tables

Fair Value Measurements (Tables)	3 Months Ended
	Mar. 31, 2015
Fair Value Disclosures [Abstract]
Summary of Assets and Liabilities Measured at Fair Value on a Recurring Basis	The following table summarizes CBIZ’s assets and liabilities at March 31, 2015 and December 31, 2014 that are measured at fair value on a recurring basis subsequent to initial recognition and indicates the fair value hierarchy of the valuation techniques utilized by the Company to determine such fair value (in thousands):
		Level		March 31,				December 31,
				2015				2014
	Deferred compensation plan assets	1		$	64,267			$	60,290
	Corporate bonds	1		$	38,385			$	38,399
	Interest rate swap	2		$	(55	)		$	(126	)
	Contingent purchase price liabilities	3		$	(32,318	)		$	(33,368	)
Change in Level 3 Fair Values of Contingent Purchase Price Liability	The following table summarizes the change in Level 3 fair values of the Company’s contingent purchase price liability for the three months ended March 31, 2015 and 2014 (pre-tax basis) (in thousands):
		2015				2014
	Beginning balance – January 1	$	(33,368	)		$	(25,196	)
	Additions from business acquisitions		(4,186	)			(10,191	)
	Settlement of contingent purchase price liabilities		3,829				1,494
	Change in fair value of contingencies		1,445				959
	Change in net present value of contingencies		(38	)			(19	)
	Ending balance – March 31	$	(32,318	)		$	(32,953	)
Financial Instruments	The following table presents financial instruments that are not carried at fair value but which require fair value disclosure as of March 31, 2015 and December 31, 2014 (in thousands):
		March 31, 2015								December 31, 2014
		Carrying				Fair				Carrying		Fair
		Value				Value				Value		Value
	2006 Notes	$	750			$	750			$	750	$	750
	2010 Notes	$	96,415			$	124,477			$	95,819	$	118,157

Other_Comprehensive_Income_Tab

Other Comprehensive Income (Tables)	3 Months Ended
	Mar. 31, 2015
Equity [Abstract]
Summary of Other Comprehensive Income (Loss) and Tax Impact	The following table is a summary of other comprehensive income (loss) and discloses the tax impact of each component of other comprehensive income (loss) for the three months ended March 31, 2015 and 2014 (in thousands):
		Three Months Ended
		March 31,
		2015			2014
	Net unrealized gain (loss) on available-for-sale securities, net of income tax expense (benefit) of $71 and $(11), respectively	$	107		$	(33	)
	Net unrealized gain on interest rate swaps, net of income		45			56
	tax expense of $26 and $33, respectively
	Foreign currency translation		(14	)		(14	)
	Total other comprehensive income	$	138		$	9

Employer_Share_Plans_Tables

Employer Share Plans (Tables)	3 Months Ended
	Mar. 31, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Share-Based Compensation Awards	Compensation expense for stock-based awards recognized during the three months ended March 31, 2015 and 2014 was as follows (in thousands):
			Three Months Ended
			March 31,
			2015			2014
	Stock options		$	841		$	649
	Restricted stock awards			781			741
	Total stock-based compensation expense		$	1,622		$	1,390
Stock Award Activity	Stock award activity during the three months ended March 31, 2015 was as follows (in thousands, except per share data):
			Stock					Restricted Stock
			Options					Awards
			Number			Weighted		Number			Weighted
			of			Average		of			Average
			Options			Exercise		Shares			Grant-Date
						Price Per					Fair
						Share					Value (1)
	Outstanding at beginning of year			5,602		$	7.06		1,039		$	7.3
	Granted			100		$	8.48		94		$	8.48
	Exercised or released			(291	)	$	7.31		(72	)	$	7.44
	Expired or canceled			(36	)	$	6.81		(3	)	$	6.36
	Outstanding at March 31, 2015			5,375		$	7.07		1,058		$	7.4
	Exercisable at March 31, 2015			2,266		$	6.85
	-1	Represents weighted average market value of the shares; awards are granted at no cost to the recipients.

Earnings_Per_Share_Tables

Earnings Per Share (Tables)	3 Months Ended
	Mar. 31, 2015
Earnings Per Share [Abstract]
Computation of Basic and Diluted Earnings Per Share for Continuing Operations	The following table sets forth the computation of basic and diluted earnings per share from continuing operations for the three months ended March 31, 2015 and 2014 (in thousands, except per share data).
			Three Months Ended
			March 31,
			2015		2014
	Numerator:
	Income from continuing operations after income tax expense		$	19,503	$	18,026
	Denominator:
	Basic
	Weighted average common shares outstanding			48,146		48,182
	Diluted
	Stock options (1)			778		865
	Restricted stock awards (1)			358		414
	Contingent shares (2)			95		100
	Convertible senior subordinated notes (3)			2,008		3,057
	Diluted weighted average common shares outstanding			51,385		52,618
	Basic earnings per share from continuing operations		$	0.41	$	0.37
	Diluted earnings per share from continuing operations		$	0.38	$	0.34
	-1	A total of 1.0 million and 0.3 million stock-based awards were excluded from the calculation of diluted earnings per share for the three months ended March 31, 2015 and 2014, respectively, as their effect would be anti-dilutive.
	-2	Contingent shares represent additional shares to be issued for purchase price earned by former owners of businesses acquired by CBIZ.
	-3	The dilutive impact of potential shares to be issued upon conversion of the 2010 Notes is based on the average share price of $8.74 and $8.98 for the three months ended March 31, 2015 and 2014, respectively, which exceeded the conversion price of $7.41.

Acquisitions_Tables

Acquisitions (Tables)	3 Months Ended
	Mar. 31, 2015
Business Combinations [Abstract]
Schedule of Estimated Fair Values of Assets Acquired and Liabilities Assumed	The estimated fair values of the assets acquired and the liabilities assumed during the three months ended March 31, 2015 and 2014, respectively, are as follows (in thousands):
		Three Months Ended
		March 31,
		2015		2014
	Cash	$	—	$	131
	Accounts receivable, net		—		1,555
	Work in process, net		—		900
	Other assets		—		110
	Identifiable intangible assets		2,844		5,803
	Current liabilities		—		(485	)
	Total identifiable net assets	$	2,844	$	8,014
	Goodwill		6,865		20,610
	Aggregate purchase price	$	9,709	$	28,624

Discontinued_Operations_and_Di1

Discontinued Operations and Divestitures (Tables)	3 Months Ended
	Mar. 31, 2015
Loss on Disposals of Discontinued Operations	For the three months ended March 31, 2015 and 2014, losses on the disposal of discontinued operations were as follows (in thousands):
		Three Months Ended
		March 31,
		2015			2014
	Loss on disposal of discontinued operations, before income tax benefit	$	—		$	(874	)
	Income tax benefit		—			(400	)
	Loss on disposal of discontinued operations, net of tax	$	—		$	(474	)
Discontinued Operations [Member]
Loss from Discontinued Operations, Net of Tax	Revenue and results from operations of discontinued operations for the three months ended March 31, 2015 and 2014 were as follows (in thousands):
		Three Months Ended
		March 31,
		2015			2014
	Revenue	$	3,516		$	4,145
	Loss from operations of discontinued operations, before income tax benefit	$	(516	)	$	(536	)
	Income tax benefit		(181	)		(273	)
	Loss from operations of discontinued operations, net of tax	$	(335	)	$	(263	)
Assets and Liabilities	At March 31, 2015 and December 31, 2014, the assets and liabilities of businesses classified as discontinued operations were reported separately in the accompanying consolidated financial statements and consisted of the following (in thousands):
		March 31,			December 31,
		2015			2014
	Assets:
	Accounts receivable, net	$	5,222		$	4,699
	Other assets		526			530
	Assets of discontinued operations	$	5,748		$	5,229
	Liabilities:
	Accounts payable	$	314		$	388
	Accrued personnel		498			591
	Accrued expenses		319			324
	Liabilities of discontinued operations	$	1,131		$	1,303

Segment_Disclosures_Tables

Segment Disclosures (Tables)	3 Months Ended
	Mar. 31, 2015
Segment Reporting [Abstract]
Summary of Segment Information	Segment information for the three months ended March 31, 2015 was as follows (in thousands):
		Three Months Ended March 31, 2015
		Financial		Employee			National		Corporate			Total
		Services		Services			Practices		and
									Other
	Revenue	$	143,832	$	62,651		$	7,383	$	—		$	213,866
	Operating expenses		108,618		51,528			6,601		4,117			170,864
	Gross margin		35,214		11,123			782		(4,117	)		43,002
	Corporate general & admin		—		—			—		9,865			9,865
	Operating income (loss)		35,214		11,123			782		(13,982	)		33,137
	Other income (expense):
	Interest expense		—		(9	)		—		(2,968	)		(2,977	)
	Gain on sale of operations, net		—		—			—		56			56
	Other income, net		99		117			—		2,643			2,859
	Total other income (loss)		99		108			—		(269	)		(62	)
	Income (loss) from continuing operations before income tax expense	$	35,313	$	11,231		$	782	$	(14,251	)	$	33,075
		Three Months Ended March 31, 2014
		Financial		Employee			National		Corporate			Total
		Services		Services			Practices		and
									Other
	Revenue	$	141,238	$	56,109		$	7,379	$	—		$	204,726
	Operating expenses		105,762		45,735			6,634		3,807			161,938
	Gross margin		35,476		10,374			745		(3,807	)		42,788
	Corporate general & admin		—		—			—		10,198			10,198
	Operating income (loss)		35,476		10,374			745		(14,005	)		32,590
	Other income (expense):
	Interest expense		—		(8	)		—		(3,425	)		(3,433	)
	Gain on sale of operations, net		—		—			—		8			8
	Other income, net		99		286			—		1,590			1,975
	Total other income (expense)		99		278			—		(1,827	)		(1,450	)
	Income (loss) from continuing operations before income tax expense	$	35,575	$	10,652		$	745	$	(15,832	)	$	31,140

Accounts_Receivable_Net_Accoun

Accounts Receivable, Net - Accounts Receivables Net (Detail) (USD $)	Mar. 31, 2015	Dec. 31, 2014
In Thousands, unless otherwise specified
Accounts Receivable, Net, Current [Abstract]
Trade accounts receivable	$117,672	$107,174
Unbilled revenue	82,364	47,789
Total accounts receivable	200,036	154,963
Allowance for doubtful accounts	-11,552	-11,915
Accounts receivable, net	$188,484	$143,048

Goodwill_and_Other_Intangible_2

Goodwill and Other Intangible Assets, Net - Components of Goodwill and Other Intangible Assets, Net (Detail) (USD $)	Mar. 31, 2015	Dec. 31, 2014
In Thousands, unless otherwise specified
Finite-Lived Intangible Assets [Line Items]
Goodwill	$442,276	$435,231
Intangible assets:
Total intangible assets	149,790	146,669
Total goodwill and intangibles assets	592,066	581,900
Accumulated amortization:
Total accumulated amortization	-58,948	-55,438
Goodwill and other intangible assets, net	533,118	526,462
Client Lists [Member]
Intangible assets:
Total intangible assets	143,201	140,187
Accumulated amortization:
Total accumulated amortization	-57,576	-54,213
Other Intangible Assets [Member]
Intangible assets:
Total intangible assets	6,589	6,482
Accumulated amortization:
Total accumulated amortization	($1,372)	($1,225)

Depreciation_and_Amortization_1

Depreciation and Amortization - Depreciation and Amortization Expense for Property and Equipment and Intangible Assets (Detail) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Property, Plant and Equipment [Line Items]
Total depreciation and amortization expense	$4,987	$4,700
Operating Expenses [Member]
Property, Plant and Equipment [Line Items]
Total depreciation and amortization expense	4,891	4,584
Corporate General and Administrative Expenses [Member]
Property, Plant and Equipment [Line Items]
Total depreciation and amortization expense	$96	$116

Debt_and_Financing_Arrangement2

Debt and Financing Arrangements - Additional Information (Detail) (USD $)	0 Months Ended	3 Months Ended	12 Months Ended
Share data in Millions, unless otherwise specified	Sep. 27, 2010	Mar. 31, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
Primary financing arrangements		2
Number of insignificant financing arrangements		1
Unsecured credit facility		$400,000,000
Group of participating banks		8
Outstanding balance under applicable credit facility		146,800,000	107,400,000
Credit facility termination date		28-Jul-14
Approximately available funds under credit facility		150,300,000
Letter of Credit and Performance Guarantee [Member]
Debt Instrument [Line Items]
Outstanding letters of credit and performance guarantees		4,200,000
2010 Convertible Senior Subordinated Notes [Member]
Debt Instrument [Line Items]
Interest rate on Notes		4.88%
Cash portion of retirement			30,600,000
Shares issued in exchange for partial retirement of debt			1.5
Partial extinguishment of debt			32,400,000
Amortized discount at annual effective rate	7.50%
Discount, period of issuance	5 years
Remaining period for amortization of discount		6 months
Aggregate outstanding principal amount		97,650,000	97,650,000
2006 Convertible Senior Subordinated Notes [Member]
Debt Instrument [Line Items]
Interest rate on Notes		3.13%
Aggregate outstanding principal amount		750,000
Maturity date of notes		1-Jun-26
Credit Facility With Bank of America [Member]
Debt Instrument [Line Items]
Unsecured credit facility		$400,000,000

Debt_and_Financing_Arrangement3

Debt and Financing Arrangements - Summary of Carrying Amount of Debt and Equity Components (Detail) (2010 Convertible Senior Subordinated Notes [Member], USD $)	Mar. 31, 2015	Dec. 31, 2014
In Thousands, unless otherwise specified
2010 Convertible Senior Subordinated Notes [Member]
Debt Instrument [Line Items]
Principal amount of notes	$97,650	$97,650
Unamortized discount	-1,235	-1,831
Net carrying amount	$96,415	$95,819

Debt_and_Financing_Arrangement4

Debt and Financing Arrangements - Summary of Unsecured Credit Facility (Detail)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Debt Disclosure [Abstract]
Weighted average rates	2.21%	2.69%
Range of effective rates, minimum	1.88%	1.87%
Range of effective rates, maximum	3.25%	3.41%

Debt_and_Financing_Arrangement5

Debt and Financing Arrangements - Summary of Recognized Interest Expense on 2010 Notes and 2006 Notes (Detail) (Convertible Senior Subordinated Notes [Member], USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Convertible Senior Subordinated Notes [Member]
Debt Instrument [Line Items]
Contractual coupon interest	$1,196	$1,590
Amortization of discount	595	736
Amortization of deferred financing costs	135	180
Total interest expense	$1,926	$2,506

Commitments_and_Contingencies_

Commitments and Contingencies - Additional Information (Detail) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2015	Dec. 31, 2014
	Plaintiff
Commitments And Contingencies [Line Items]
License bonds outstanding amount	$1.90	$1.90
Baldino Group [Member]
Commitments And Contingencies [Line Items]
Number of Plaintiffs	2
Damages sought amount	16
Affiliated Entity [Member] | Financial Standby Letter of Credit [Member]
Commitments And Contingencies [Line Items]
Letters of credit outstanding	1.9	1.9
Letters of Credit [Member]
Commitments And Contingencies [Line Items]
Letters of credit outstanding	$2.30	$2.30

Financial_Instruments_Addition

Financial Instruments - Additional Information (Detail) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2015	Dec. 31, 2014
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Corporate and municipal bonds	$36.30	$36.40
Maturity dates of bonds, start date	2015-04
Maturity dates of bonds, end date	2019-11

Financial_Instruments_Summary_

Financial Instruments - Summary of Bond Activity (Detail) (USD $)	3 Months Ended	12 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Dec. 31, 2014
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Fair value at beginning of period	$38,399	$30,011
Purchases	3,531	14,089
Sales		-245
Maturities and calls	-3,704	-6,426
Increase in bond premium	-19	1,155
Fair market value adjustment	178	-185
Fair value at end of period	$38,385	$38,399

Financial_Instruments_Summary_1

Financial Instruments - Summary of Outstanding Interest Rate Swap (Detail) (Interest Rate Swap [Member], Other Current and Non-Current Liabilities [Member], USD $)	Mar. 31, 2015	Dec. 31, 2014
In Thousands, unless otherwise specified
Interest Rate Swap [Member] | Other Current and Non-Current Liabilities [Member]
Derivatives, Fair Value [Line Items]
Notional Amount	$25,000	$25,000
Fair Value	($55)	($126)

Financial_Instruments_Summary_2

Financial Instruments - Summary of Outstanding Interest Rate Swap (Parenthetical) (Detail) (Interest Rate Swap [Member], USD $)	3 Months Ended	12 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Dec. 31, 2014
Derivatives, Fair Value [Line Items]
Interest rate swap, description of interest received	Interest that varied with the three-month LIBOR
Interest rate swap, fixed interest rate	1.41%	1.41%
June 2015 [Member]
Derivatives, Fair Value [Line Items]
Notional value	$25,000	$25,000
Interest rate swap, expiration date	2015-06	2015-06

Financial_Instruments_Summary_3

Financial Instruments - Summary of Effects of Interest Rate Swap (Detail) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Derivatives, Fair Value [Line Items]
Gain recognized in AOCL, net of tax	$45	$56
Interest Rate Swap [Member] | Interest Expense [Member]
Derivatives, Fair Value [Line Items]
Gain recognized in AOCL, net of tax	45	56
Loss reclassified from AOCL into expense	$73	$117

Fair_Value_Measurements_Summar

Fair Value Measurements - Summary of Assets and Liabilities Measured at Fair Value on a Recurring Basis (Detail) (USD $)	Mar. 31, 2015	Dec. 31, 2014	Jan. 01, 2014
In Thousands, unless otherwise specified
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Corporate bonds	$38,385	$38,399	$30,011
Level 1 [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Deferred compensation plan assets	64,267	60,290
Corporate bonds	38,385	38,399
Level 2 [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Interest rate swap	-55	-126
Level 3 [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Contingent purchase price liabilities	($32,318)	($33,368)

Fair_Value_Measurements_Additi

Fair Value Measurements - Additional Information (Detail) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Fair Value Measurements, Inter-transfers between Levels	$0	$0
Minimum [Member]
Business Combination Contingent Consideration Liability Extended Term	3 years
Maximum [Member]
Business Combination Contingent Consideration Liability Extended Term	6 years

Fair_Value_Measurements_Change

Fair Value Measurements - Change in Level 3 Fair Values of Contingent Purchase Price Liability (Detail) (Level 3 [Member], USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning balance			($33,368)
Ending balance	-32,318		-33,368
Contingent Purchase Price Payable [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning balance	-33,368	-25,196
Additions from business acquisitions	-4,186	-10,191
Settlement of contingent purchase price liabilities	3,829	1,494
Change in fair value of contingencies	1,445	959
Change in net present value of contingencies	-38	-19
Ending balance	($32,318)	($32,953)

Fair_Value_Measurements_Financ

Fair Value Measurements - Financial Instruments (Detail) (USD $)	Mar. 31, 2015	Dec. 31, 2014
In Thousands, unless otherwise specified
2006 Convertible Senior Subordinated Notes [Member]
Fair Value Assets Measured On Recurring Basis Unobservable Input [Line Items]
Carrying Value	$750	$750
Fair Value	750	750
2010 Convertible Senior Subordinated Notes [Member]
Fair Value Assets Measured On Recurring Basis Unobservable Input [Line Items]
Carrying Value	96,415	95,819
Fair Value	$124,477	$118,157

Other_Comprehensive_Income_Sum

Other Comprehensive Income - Summary of Other Comprehensive Income (Loss) and Tax Impact (Detail) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Other Comprehensive Income (Loss), Net of Tax [Abstract]
Net unrealized gain (loss) on available-for-sale securities, net of income tax expense (benefit) of $71 and $(11), respectively	$107	($33)
Net unrealized gain on interest rate swaps, net of income tax expense of $26 and $33, respectively	45	56
Foreign currency translation	-14	-14
Total other comprehensive income	$138	$9

Other_Comprehensive_Income_Sum1

Other Comprehensive Income - Summary of Other Comprehensive Income (Loss) and Tax Impact (Parenthetical) (Detail) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Other Comprehensive Income (Loss), Net of Tax [Abstract]
Unrealized gain loss on available for sale securities, income tax expense (benefit)	$71	($11)
Unrealized gain on interest rate swaps, income tax expense	$26	$33

Other_Comprehensive_Income_Add

Other Comprehensive Income - Additional Information (Detail) (USD $)	Mar. 31, 2015	Dec. 31, 2014
In Thousands, unless otherwise specified
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Accumulated other comprehensive loss	$557	$695

Employer_Share_Plans_Additiona

Employer Share Plans - Additional Information (Detail)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2015
Stock Based Compensation [Line Items]
Stock awards expiry	2024
Restricted Stock Awards [Member]
Stock Based Compensation [Line Items]
Maximum stock based compensation awards granted under the plan	9.6

Employer_Share_Plans_Schedule_

Employer Share Plans - Schedule of Share-Based Compensation Awards (Detail) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Compensation and Retirement Disclosure [Abstract]
Stock options	$841	$649
Restricted stock awards	781	741
Total stock-based compensation expense	$1,622	$1,390

Employer_Share_Plans_Stock_Awa

Employer Share Plans - Stock Award Activity (Detail) (USD $)	3 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Mar. 31, 2015
Stock Based Compensation [Line Items]
Outstanding Beginning balance, Number of Options	5,602
Granted, Number of Options	100
Exercised or released, Number of Options	-291
Expired or canceled, Number of Options	-36
Outstanding Ending balance, Number of Options	5,375
Exercisable Ending balance, Number of Options	2,266
Outstanding beginning balance, Weighted Average Exercise Price Per Share	$7.06
Granted, Weighted Average Exercise Price Per Share	$8.48
Exercised or released, Weighted Average Exercise Price Per Share	$7.31
Expired or canceled, Weighted Average Exercise Price Per Share	$6.81
Outstanding Ending balance, Weighted Average Exercise Price Per Share	$7.07
Exercisable Ending balance, Weighted Average Exercise Price	$6.85
Restricted Stock Awards [Member]
Stock Based Compensation [Line Items]
Outstanding Beginning balance, Number of Shares	1,039
Granted, Number of Shares	94
Exercised or released, Number of Shares	-72
Expired or canceled, Number of Shares	-3
Outstanding Ending balance, Number of Shares	1,058
Outstanding beginning balance, Weighted Average Grant-Date Fair Value	$7.30
Granted, Weighted Average Grant-Date Fair Value	$8.48
Exercised or released, Weighted Average Grant-Date Fair Value	$7.44
Expired or canceled, Weighted Average Grant-Date Fair Value	$6.36
Outstanding ending balance, Weighted Average Grant-Date Fair Value	$7.40

Earnings_Per_Share_Computation

Earnings Per Share - Computation of Basic and Diluted Earnings Per Share for Continuing Operations (Detail) (USD $)	3 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Numerator:
Income from continuing operations after income tax expense	$19,503	$18,026
Basic
Weighted average common shares outstanding	48,146	48,182
Diluted
Stock options	778	865
Restricted stock awards	358	414
Contingent shares	95	100
Convertible senior subordinated notes	2,008	3,057
Diluted weighted average common shares outstanding	51,385	52,618
Basic earnings per share from continuing operations	$0.41	$0.37
Diluted earnings per share from continuing operations	$0.38	$0.34

Earnings_Per_Share_Computation1

Earnings Per Share - Computation of Basic and Diluted Earnings Per Share for Continuing Operations (Parenthetical) (Detail) (USD $)	3 Months Ended
In Millions, except Per Share data, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Earnings Per Share [Abstract]
Stock based awards excluded from the calculation of diluted earnings per share	1	0.3
Dilutive impact of potential shares average share price	$8.74	$8.98
Dilutive impact of potential shares conversion price	$7.41

Acquisitions_Additional_Inform

Acquisitions - Additional Information (Detail) (USD $)	3 Months Ended		0 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Mar. 01, 2015	Jan. 01, 2014	Feb. 01, 2014	Dec. 31, 2014
Business Acquisition, Contingent Consideration [Line Items]
Contingent consideration	$4,200,000
Goodwill	442,276,000					435,231,000
Fair value of contingent consideration	1,500,000	1,000,000
Consideration paid in cash	3,300,000	1,500,000
Number of common stock issued	59,000
Contingent Purchase Price Liability Current [Member]
Business Acquisition, Contingent Consideration [Line Items]
Contingent consideration	1,600,000
Contingent Purchase Price Liability Non-current [Member]
Business Acquisition, Contingent Consideration [Line Items]
Contingent consideration	2,600,000
Model Consulting, Inc [Member]
Business Acquisition, Contingent Consideration [Line Items]
Consideration paid in cash	5,500,000
Number of businesses acquired	1
Contingent consideration	4,200,000
Annual revenue			4,200,000
Acquired entity, name			Model Consulting, Inc
Effective date of acquisition	1-Mar-15
Clearview National Partners, L.L.C, Centric Insurance Agency and Lewis Birch & Richardo, LLC [Member]
Business Acquisition, Contingent Consideration [Line Items]
Consideration paid in cash		16,500,000
Number of businesses acquired		3
Contingent consideration		10,200,000
Consideration paid in common stock		1,900,000
Goodwill	6,865,000	20,610,000
Clearview National Partners, L.L.C [Member]
Business Acquisition, Contingent Consideration [Line Items]
Acquired entity, name				Clearview National Partners, LLC
Effective date of acquisition	1-Jan-14
Clearview National Partners, L.L.C [Member] | Minimum [Member]
Business Acquisition, Contingent Consideration [Line Items]
Number of employees covered				100
Centric Insurance Agency [Member]
Business Acquisition, Contingent Consideration [Line Items]
Acquired entity, name				Centric Insurance Agency
Effective date of acquisition	1-Jan-14
Lewis Birch & Richardo, LLC [Member]
Business Acquisition, Contingent Consideration [Line Items]
Acquired entity, name					Lewis Birch & Richardo, LLC
Effective date of acquisition	1-Feb-14
Acquisition of Client Lists [Member]
Business Acquisition, Contingent Consideration [Line Items]
Consideration paid in cash	100,000
Guaranteed future consideration	300,000
Employee Services [Member] | Acquisition of Client Lists [Member]
Business Acquisition, Contingent Consideration [Line Items]
Number of client list purchased	2
Employee Services [Member] | Clearview National Partners, L.L.C, Centric Insurance Agency and Lewis Birch & Richardo, LLC [Member]
Business Acquisition, Contingent Consideration [Line Items]
Goodwill	6,900,000	11,700,000
Financial Services [Member] | Clearview National Partners, L.L.C, Centric Insurance Agency and Lewis Birch & Richardo, LLC [Member]
Business Acquisition, Contingent Consideration [Line Items]
Goodwill		$8,900,000

Acquisitions_Schedule_of_Estim

Acquisitions - Schedule of Estimated Fair Values of Assets Acquired and Liabilities Assumed (Detail) (USD $)	Mar. 31, 2015	Dec. 31, 2014	Mar. 31, 2014
In Thousands, unless otherwise specified
Business Acquisition [Line Items]
Goodwill	$442,276	$435,231
Clearview National Partners, L.L.C, Centric Insurance Agency and Lewis Birch & Richardo, LLC [Member]
Business Acquisition [Line Items]
Cash			131
Accounts receivable, net			1,555
Work in process, net			900
Other assets			110
Identifiable intangible assets	2,844		5,803
Current liabilities			-485
Total identifiable net assets	2,844		8,014
Goodwill	6,865		20,610
Aggregate purchase price	$9,709		$28,624

Discontinued_Operations_and_Di2

Discontinued Operations and Divestitures - Additional Information (Detail)	1 Months Ended	3 Months Ended
	Dec. 31, 2014	Mar. 31, 2015	Mar. 31, 2014
	Office	Operations	Operations
Discontinued Operations and Disposal Groups [Abstract]
Discontinued Operations, Number of Operations Sold	2	0	0

Discontinued_Operations_and_Di3

Discontinued Operations and Divestitures - Loss from Discontinued Operations, Net of Tax (Detail) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Discontinued Operations and Disposal Groups [Abstract]
Revenue	$3,516	$4,145
Loss from operations of discontinued operations, before income tax benefit	-516	-536
Income tax benefit	-181	-273
Loss from operations of discontinued operations, net of tax	($335)	($263)

Discontinued_Operations_and_Di4

Discontinued Operations and Divestitures - Loss on Disposals of Discontinued Operations (Detail) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014
Discontinued Operations and Disposal Groups [Abstract]
Loss on disposal of discontinued operations, before income tax benefit	($874)
Income tax benefit	-400
Loss on disposal of discontinued operations, net of tax	($474)

Discontinued_Operations_and_Di5

Discontinued Operations and Divestitures - Assets and Liabilities (Detail) (USD $)	Mar. 31, 2015	Dec. 31, 2014
In Thousands, unless otherwise specified
Assets:
Accounts receivable, net	$5,222	$4,699
Other assets	526	530
Assets of discontinued operations	5,748	5,229
Liabilities:
Accounts payable	314	388
Accrued personnel	498	591
Accrued expenses	319	324
Liabilities of discontinued operations	$1,131	$1,303

Segment_Disclosures_Additional

Segment Disclosures - Additional Information (Detail)	3 Months Ended
	Mar. 31, 2015
	Practice_Groups
Segment Reporting [Abstract]
Number of business units of the company	3

Segment_Disclosures_Summary_of

Segment Disclosures - Summary of Segment Information (Detail) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Segment Reporting Information [Line Items]
Revenue	$213,866	$204,726
Operating expenses	170,864	161,938
Gross margin	43,002	42,788
Corporate general & admin	9,865	10,198
Operating income (loss)	33,137	32,590
Other income (expense):
Interest expense	-2,977	-3,433
Gain on sale of operations, net	56	8
Other income, net	2,859	1,975
Total other income (expense)	-62	-1,450
Income (loss) from continuing operations before income tax expense	33,075	31,140
Financial Services [Member]
Segment Reporting Information [Line Items]
Revenue	143,832	141,238
Operating expenses	108,618	105,762
Gross margin	35,214	35,476
Operating income (loss)	35,214	35,476
Other income (expense):
Other income, net	99	99
Total other income (expense)	99	99
Income (loss) from continuing operations before income tax expense	35,313	35,575
Employee Services [Member]
Segment Reporting Information [Line Items]
Revenue	62,651	56,109
Operating expenses	51,528	45,735
Gross margin	11,123	10,374
Operating income (loss)	11,123	10,374
Other income (expense):
Interest expense	-9	-8
Other income, net	117	286
Total other income (expense)	108	278
Income (loss) from continuing operations before income tax expense	11,231	10,652
National Practices [Member]
Segment Reporting Information [Line Items]
Revenue	7,383	7,379
Operating expenses	6,601	6,634
Gross margin	782	745
Operating income (loss)	782	745
Other income (expense):
Income (loss) from continuing operations before income tax expense	782	745
Corporate and Other [Member]
Segment Reporting Information [Line Items]
Operating expenses	4,117	3,807
Gross margin	-4,117	-3,807
Corporate general & admin	9,865	10,198
Operating income (loss)	-13,982	-14,005
Other income (expense):
Interest expense	-2,968	-3,425
Gain on sale of operations, net	56	8
Other income, net	2,643	1,590
Total other income (expense)	-269	-1,827
Income (loss) from continuing operations before income tax expense	($14,251)	($15,832)

New_Accounting_Pronouncements_

New Accounting Pronouncements - Additional Information (Detail) (USD $)	Mar. 31, 2015
In Millions, unless otherwise specified
Adjusted Earnings Before Interest Taxes Depreciation And Amortization And Other Non Cash Items [Abstract]
Unamortized debt issue costs	$1.20

Subsequent_Events_Additional_I

Subsequent Events - Additional Information (Detail) (USD $)	1 Months Ended
In Millions, except Share data in Thousands, unless otherwise specified	Mar. 31, 2015
Subsequent Events [Abstract]
Shares repurchased	113
Shares repurchased, value	$1