CBIZ (CBZ) 10-Q 3 Nov 15 2015 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2015	Oct. 30, 2015
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q3
Trading Symbol	CBZ
Entity Registrant Name	CBIZ, Inc.
Entity Central Index Key	944,148
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		52,288,904

Consolidated Balance Sheets (Un

Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents	$ 1,840	$ 979
Restricted cash	25,606	28,293
Accounts receivable, net	175,755	143,048
Deferred income taxes - current, net	5,951	3,638
Other current assets	13,375	15,292
Assets of discontinued operations	3,682	5,229
Current assets before funds held for clients	226,209	196,479
Funds held for clients	110,023	182,847
Total current assets	336,232	379,326
Property and equipment, net	20,370	18,475
Goodwill and other intangible assets, net	528,173	526,462
Assets of deferred compensation plan	61,138	60,290
Notes receivable - non-current	2,405	2,714
Other assets	3,689	3,977
Total assets	952,007	991,244
Current liabilities:
Accounts payable	35,065	36,781
Income taxes payable - current	9,119	2,384
Accrued personnel costs	36,529	39,878
Notes payable - current		760
Contingent purchase price liability - current	15,218	16,692
Other current liabilities	13,434	13,434
Liabilities of discontinued operations	431	1,303
Current liabilities before client fund obligations	109,796	111,232
Client fund obligations	109,536	183,936
Total current liabilities	219,332	295,168
Convertible notes, net	49,123	96,569
Bank debt	151,000	107,400
Income taxes payable - non-current	4,487	4,166
Deferred income taxes - non-current, net	4,288	2,864
Deferred compensation plan obligations	61,138	60,290
Contingent purchase price liability - non-current	9,560	16,676
Other non-current liabilities	7,522	8,266
Total non-current liabilities	287,118	296,231
Total liabilities	506,450	591,399
STOCKHOLDERS' EQUITY
Common stock	1,254	1,188
Additional paid-in capital	650,337	604,284
Retained earnings	256,766	220,753
Treasury stock	(462,167)	(425,685)
Accumulated other comprehensive loss ("AOCL")	(633)	(695)
Total stockholders' equity	445,557	399,845
Total liabilities and stockholders' equity	$ 952,007	$ 991,244

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Statement of Comprehensive Income [Abstract]
Revenue	$ 187,102	$ 180,269	$ 586,010	$ 562,461
Operating expenses	159,175	155,233	493,156	475,488
Gross margin	27,927	25,036	92,854	86,973
Corporate general and administrative expenses	8,043	8,889	24,523	27,393
Operating income	19,884	16,147	68,331	59,580
Other (expense) income:
Interest expense	(1,840)	(3,123)	(7,665)	(10,133)
Gain on sale of operations, net	5	17	106	93
Other (expense) income, net	(1,673)	(1,368)	60	4,543
Total other expense, net	(3,508)	(4,474)	(7,499)	(5,497)
Income from continuing operations before income tax expense	16,376	11,673	60,832	54,083
Income tax expense	6,787	4,353	25,055	22,291
Income from continuing operations	9,589	7,320	35,777	31,792
Loss from discontinued operations, net of tax	(561)	(239)	(1,226)	(814)
Gain on disposal of discontinued operations, net of tax	1,172	607	1,462	106
Net income	$ 10,200	$ 7,688	$ 36,013	$ 31,084
Basic:
Continuing operations	$ 0.19	$ 0.15	$ 0.72	$ 0.66
Discontinued operations	0.01	0.01		(0.02)
Net income	0.20	0.16	0.72	0.64
Diluted:
Continuing operations	0.18	0.14	0.68	0.62
Discontinued operations	0.01	0.01	0.01	(0.02)
Net income	$ 0.19	$ 0.15	$ 0.69	$ 0.60
Basic weighted average shares outstanding	51,736	48,451	49,812	48,303
Diluted weighted average shares outstanding	54,445	51,209	52,285	51,469
Comprehensive Income:
Net income	$ 10,200	$ 7,688	$ 36,013	$ 31,084
Other comprehensive income (loss), net of tax	16	(66)	62	31
Comprehensive income	$ 10,216	$ 7,622	$ 36,075	$ 31,115

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Cash flows from operating activities:
Net income	$ 36,013	$ 31,084
Adjustments to reconcile net income to net cash provided by operating activities:
(Gain) loss from discontinued operations, net of tax	(236)	708
Gain on sale of operations, net	(106)	(93)
Loss on early extinguishment of convertible debt	833	1,529
Depreciation and amortization expense	15,168	14,560
Amortization of discount on notes and deferred financing costs	2,140	3,312
Amortization of discount on contingent earnout liability	115	97
Bad debt expense, net of recoveries	4,625	3,687
Adjustment to contingent earnout liability	(3,075)	(3,592)
Deferred income taxes	(1,144)	1,621
Employee stock awards	4,319	4,812
Excess tax benefits from share based payment arrangements	(560)	(469)
Changes in assets and liabilities, net of acquisitions and divestitures:
Restricted cash	2,687	(2,668)
Accounts receivable, net	(37,699)	(35,295)
Other assets	1,409	(2,120)
Accounts payable	(1,716)	398
Income taxes payable	7,568	5,611
Accrued personnel costs	(3,350)	711
Other liabilities	(798)	305
Operating cash flows provided by continuing operations	26,193	24,198
Operating cash flows used in discontinued operations	(417)	(1,378)
Net cash provided by operating activities	25,776	22,820
Cash flows from investing activities:
Business acquisitions and purchases of client lists, net of cash acquired	(9,560)	(32,970)
Purchases of client fund investments	(12,494)	(12,955)
Proceeds from the sales and maturities of client fund investments	8,865	5,671
Proceeds (payments) from sales of divested operations	106	(148)
Increase in funds held for clients	76,492	61,431
Additions to property and equipment, net	(6,186)	(3,724)
Collection of notes receivable	304	1,619
Investing cash flows provided by continuing operations	57,527	18,924
Investing cash flows provided by discontinued operations	2,694
Net cash provided by investing activities	60,221	18,924
Cash flows from financing activities:
Proceeds from bank debt	272,300	307,900
Payment of bank debt	(228,700)	(248,400)
Payment on early extinguishment of convertible debt	(17,172)	(30,621)
Payment for acquisition of treasury stock	(36,482)	(20,479)
Decrease in client funds obligations	(74,400)	(54,147)
Proceeds from exercise of stock options	6,564	7,848
Payment of contingent consideration of acquisitions	(7,806)	(2,077)
Excess tax benefit from exercise of stock awards	560	469
Payment of notes payable		(1,442)
Payment of acquired debt		(1,169)
Net cash used in financing activities	(85,136)	(42,118)
Net increase in cash and cash equivalents	861	(374)
Cash and cash equivalents at beginning of year	979	771
Cash and cash equivalents at end of period	$ 1,840	$ 397

Basis of Presentation

Basis of Presentation	9 Months Ended
	Sep. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	1. Basis of Presentation The accompanying unaudited consolidated financial statements of CBIZ, Inc. and its subsidiaries (“CBIZ,” the “Company,” “we,” “us,” or “our”) have been prepared in accordance with the instructions to Form 10-Q and do not include all of the information and notes required by the accounting principles generally accepted in the United States (“GAAP”) for complete financial statements. All intercompany accounts and transactions have been eliminated in consolidation. The accompanying unaudited consolidated financial statements do not reflect the operations or accounts of variable interest entities as the impact is not material to the financial condition, results of operations or cash flows of CBIZ. These interim unaudited consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 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 and nine months ended September 30, 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 and contingent purchase price obligations) the provision for income taxes, the realizability of deferred tax assets, and other factors. Management’s estimates and assumptions are derived from and are continually evaluated based upon available information, judgment and experience. Changes in circumstances could cause actual results to differ materially from those estimates. A description of revenue recognition policies is included in the Annual Report on Form 10-K for the year ended December 31, 2014.

Accounts Receivable, Net

Accounts Receivable, Net	9 Months Ended
	Sep. 30, 2015
Receivables [Abstract]
Accounts Receivable, Net	2. Accounts Receivable, Net Accounts receivable, net balances at September 30, 2015 and December 31, 2014 were as follows (in thousands): September 30, December 31, 2015 2014 Trade accounts receivable $ 120,878 $ 107,174 Unbilled revenue 67,719 47,789 Total accounts receivable 188,597 154,963 Allowance for doubtful accounts (12,842 ) (11,915 ) Accounts receivable, net $ 175,755 $ 143,048

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets, Net	9 Months Ended
	Sep. 30, 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 September 30, 2015 and December 31, 2014 were as follows (in thousands): September 30, December 31, 2015 2014 Goodwill $ 441,316 $ 435,231 Intangible assets: Client lists 146,009 140,187 Other intangible assets 7,150 6,482 Total intangible assets 153,159 146,669 Total goodwill and intangibles assets 594,475 581,900 Accumulated amortization: Client lists (64,475 ) (54,213 ) Other intangible assets (1,827 ) (1,225 ) Total accumulated amortization (66,302 ) (55,438 ) Goodwill and other intangible assets, net $ 528,173 $ 526,462

Depreciation and Amortization

Depreciation and Amortization	9 Months Ended
	Sep. 30, 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 and nine months ended September 30, 2015 and 2014 was as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 Operating expenses $ 5,000 $ 4,941 $ 14,847 $ 14,226 Corporate general and administrative expenses 117 101 321 334 Total depreciation and amortization expense $ 5,117 $ 5,042 $ 15,168 $ 14,560

Debt and Financing Arrangements

Debt and Financing Arrangements	9 Months Ended
	Sep. 30, 2015
Debt Disclosure [Abstract]
Debt and Financing Arrangements	5. Debt and Financing Arrangements CBIZ had two primary financing arrangements at September 30, 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: 1. $400.0 million unsecured credit facility (the “credit facility”) 2. 4.875% Convertible Senior Subordinated Notes (the “2010 Notes”) On October 16, 2015, CBIZ entered into a Second Amendment to the Credit Agreement that governs the credit facility, 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 incorporate swap obligations in the Agreement. 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. On April 10, 2015, CBIZ entered into an Amendment to the Credit Agreement that governs the credit facility, 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 $48.4 million outstanding principal amount of the 2010 Notes became due October 1, 2015. Holders will receive $1,000 in cash for each $1,000 principal amount of 2010 Notes along with any premium of the conversion value over par value. The $71.8 million conversion value of the 2010 Notes was determined by a cash averaging period that began on October 5, 2015 and ended on October 30, 2015. CBIZ expects to settle all payments in cash on November 4, 2015 with the funds available under the credit facility. At September 30, 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. Beginning October 1, 2015, the common stock equivalents related to the 2010 Notes will have less of an impact on diluted weighted average shares outstanding due to the maturation of the 2010 Notes. The common stock equivalent impact during the three and nine months ended September 30, 2015 was 1.6 million shares and 1.3 million shares, respectively. Prior to the October 1, 2015 maturity date, CBIZ issued approximately 5.1 million shares of CBIZ common stock and paid cash consideration in exchange for $49.3 million of the Company’s 2010 Notes, in two privately negotiated transactions during the second quarter of 2015. Notes repurchased are deemed to be extinguished . • These transactions will result in lower interest expense of approximately $3.2 million on an annualized basis. • A non-operating charge of approximately $0.8 million was recorded in the second quarter of 2015 related to the two privately negotiated transactions and is included in “Other income (expense), net” in the accompanying Consolidated Statements of Comprehensive Income for the nine months ended September 30, 2015. The carrying amount of the 2010 Notes at September 30, 2015 and December 31, 2014 were as follows (in thousands): September 30, December 31, 2015 2014 Principal amount of notes $ 48,373 $ 97,650 Unamortized discount — (1,831 ) Net carrying amount $ 48,373 $ 95,819 The discount on the liability component of the 2010 Notes was 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 was being amortized over the term of the 2010 Notes which is five years from the date of issuance. 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 $151.0 million and $107.4 million at September 30, 2015 and December 31, 2014, respectively. Rates for the nine months ended September 30, 2015 and 2014 were as follows: Nine Months Ended September 30, 2015 2014 Weighted average rates 2.04 % 2.55 % Range of effective rates 1.65% - 3.25 % 1.87% - 3.25 % CBIZ had approximately $144.0 million of available funds under the credit facility at September 30, 2015, net of outstanding letters of credit and performance guarantees of $3.2 million. The credit facility provides CBIZ with operating flexibility and funding to support seasonal working capital needs and other strategic initiatives such as acquisitions and share repurchases. CBIZ was in compliance with its debt covenants at September 30, 2015. 2006 Notes At September 30, 2015, CBIZ had $750,000 aggregate principal amount outstanding of its 2006 Notes. The 2006 Notes mature on June 1, 2026 unless earlier redeemed, repurchased or converted. Interest Expense During the three and nine months ended September 30, 2015 and 2014, CBIZ recognized interest expense as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 2010 Notes (1) $ 808 $ 2,132 $ 4,455 $ 7,188 Credit facility (2) 1,032 $ 991 3,210 2,945 Total interest expense $ 1,840 $ 3,123 $ 7,665 $ 10,133 (1) Components of interest expense related to the 2010 Notes include the contractual coupon interest, amortization of discount and amortization of deferred financing costs. The portion related to the 2006 Notes is included but is insignificant. (2) Components of interest expense related to the credit facility include amortization of deferred financing costs, commitment fees and line of credit fees.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 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 September 30, 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 September 30, 2015 and December 31, 2014 totaled $2.0 million and $1.9 million, respectively. CBIZ acted as guarantor on various letters of credit for a CPA firm with which it has an affiliation, which totaled $0.9 million and $1.9 million at September 30, 2015 and December 31, 2014, respectively. 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 currently stayed as to the CBIZ Parties and Mayer Hoffman and no trial date has been set. The CBIZ Parties deny all allegations of wrongdoing made against them and are vigorously defending the remaining proceedings. 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	9 Months Ended
	Sep. 30, 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 $39.9 million and $36.4 million at September 30, 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 October 2015 through October 2020, 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 nine months ended September 30, 2015 and the twelve months ended December 31, 2014 (in thousands): Nine Months Ended September 30, 2015 Twelve Fair value at beginning of period $ 38,399 $ 30,011 Purchases 12,494 14,089 Sales — (245 ) Maturities and calls (8,865 ) (6,426 ) Increase in bond premium 148 1,155 Fair market value adjustment 39 (185 ) Fair value at end of period $ 42,215 $ 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. CBIZ’s interest rate swap agreement expired in June 2015. At 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 December 31, 2014 (in thousands). December 31, 2014 Notional Fair Balance Sheet Amount Value (2) Location Interest rate swap (1) $ 25,000 $ (126 ) Other current and non-current (1) Represents interest rate swap with a notional value of $25 million which expired in June 2015. Under the terms of the interest rate swap, CBIZ paid 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 and nine months ended September 30, 2015 and 2014 (in thousands): Gain Recognized in AOCL, net of tax Loss Reclassified from AOCL into Expense Three Months Ended Three Months Ended September 30, September 30, 2015 2014 2015 2014 Interest rate swap $ — $ 44 $ — $ 75 Nine Months Ended Nine Months Ended September 30, September 30, 2015 2014 2015 2014 Interest rate swap $ 79 $ 161 $ 128 $ 301

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2015
Fair Value Disclosures [Abstract]
Fair Value Measurements	8. Fair Value Measurements The following table summarizes CBIZ’s assets and liabilities at September 30, 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 September 30, 2015 December 31, 2014 Deferred compensation plan assets 1 $ 61,138 $ 60,290 Corporate bonds 1 $ 42,215 $ 38,399 Interest rate swap 2 $ — $ (126 ) Contingent purchase price liabilities 3 $ (24,778 ) $ (33,368 ) During the nine months ended September 30, 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 nine months ended September 30, 2015 and 2014 (pre-tax basis) (in thousands): 2015 2014 Beginning balance – January 1 $ (33,368 ) $ (25,196 ) Additions from business acquisitions (4,186 ) (13,953 ) Settlement of contingent purchase price liabilities 9,816 2,285 Change in fair value of contingencies 3,075 3,592 Change in net present value of contingencies (115 ) (97 ) Ending balance – September 30 $ (24,778 ) $ (33,369 ) 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 September 30, 2015 and December 31, 2014 (in thousands): September 30, 2015 December 31, 2014 Carrying Fair Carrying Fair Value 2006 Convertible Notes $ 750 $ 750 $ 750 $ 750 2010 Convertible Notes $ 48,373 $ 64,093 $ 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.

Changes in Shareholders' Equity

Changes in Shareholders' Equity	9 Months Ended
	Sep. 30, 2015
Equity [Abstract]
Changes in Shareholders' Equity	9. Changes in Shareholders’ Equity Changes in the components of shareholders’ equity for the nine months ended September 30, 2015 were as follows: Issued Common Shares Treasury Shares Common Stock Additional Paid-In Capital Retained Earnings Treasury Stock Accumulated Other Comprehensive Loss Totals December 31, 2014 118,820 69,333 $ 1,188 $ 604,284 $ 220,753 $ (425,685 ) $ (695 ) $ 399,845 Net income — — — — 36,013 — — 36,013 Other comprehensive income — — — — — — 62 62 Share repurchases — 3,895 — — — (36,482 ) — (36,482 ) Restricted stock 360 — 4 (4 ) — — — — Stock options exercised 935 — 9 6,555 — — — 6,564 Share-based compensation — — — 4,319 — — — 4,319 Tax effect from employee share plans — — — 369 — — — 369 Convertible bond retirement 5,069 — 51 32,840 — — — 32,891 Business acquisitions 214 — 2 1,974 — — — 1,976 September 30, 2015 125,398 73,228 $ 1,254 $ 650,337 $ 256,766 $ (462,167 ) $ (633 ) $ 445,557

Other Comprehensive Income (Los

Other Comprehensive Income (Loss)	9 Months Ended
	Sep. 30, 2015
Equity [Abstract]
Other Comprehensive Income (Loss)	10. Other Comprehensive Income (Loss) 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 and nine months ended September 30, 2015 and 2014 (in thousands): Three Months Ended Nine Months Ended September 30, 2015 2014 2015 2014 Net unrealized gain (loss) on available-for-sale securities, net of income taxes (1) $ 31 $ (95 ) $ 24 $ (86 ) Net unrealized gain on interest rate swaps, net of income taxes (2) — 44 79 161 Foreign currency translation (15 ) (15 ) (41 ) (44 ) Total other comprehensive income (loss) $ 16 $ (66 ) $ 62 $ 31 (1) Net of income tax expense (benefit) of $21 and ($63) for the three months ended September 30, 2015 and 2014, respectively, and net of income tax expense of $16 and $57 for the nine months ended September 30, 2015 and 2014, respectively. (2) Net of income tax expense of $0 and $26 for the three months ended September 30, 2015 and 2014, respectively, and net of income tax expense of $46 and $95 for the nine months ended September 30, 2015 and 2014, respectively. AOCL, net of tax, was approximately $0.6 million and $0.7 million at September 30, 2015 and December 31, 2014, respectively. AOCL 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	9 Months Ended
	Sep. 30, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Employer Share Plans	11. 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 and nine months ended September 30, 2015 and 2014 was as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 Stock options $ 583 $ 641 $ 1,958 $ 1,956 Restricted stock awards 825 1,184 2,361 2,856 Total stock-based compensation expense $ 1,408 $ 1,825 $ 4,319 $ 4,812 Stock award activity during the nine months ended September 30, 2015 was as follows (in thousands, except per share data): Stock Options Restricted Stock Awards Number Weighted Number Weighted Grant-Date Value (1) Outstanding at beginning of year 5,602 $ 7.06 1,039 $ 7.30 Granted 900 $ 9.25 362 $ 9.12 Exercised or released (935 ) $ 7.02 (437 ) $ 7.11 Expired or canceled (69 ) $ 7.10 (3 ) $ 6.36 Outstanding at September 30, 2015 5,498 $ 7.43 961 $ 8.08 Exercisable at September 30, 2015 2,817 $ 6.92 (1) Represents weighted average market value of the shares; awards are granted at no cost to the recipients. CBIZ utilized the Black-Scholes-Merton options-pricing model to determine the fair value of stock options on the date of grant. The fair value of stock options granted during the nine months ended September 30, 2015 was $2.34. The following weighted average assumptions were utilized: Nine Months Ended September 30, 2015 Expected volatility (1) 26.65% Expected option life (years) (2) 4.64 Risk-free interest rate (3) 1.32% Expected dividend yield (4) 0.00% (1) The expected volatility assumption was determined based upon the historical volatility of CBIZ’s stock price, using daily price intervals. (2) The expected option life was determined based upon CBIZ’s historical data using a midpoint scenario, which assumes all options are exercised halfway between the expiration date and the weighted average time it takes the option to vest. (3) The risk-free interest rate assumption was based upon zero-coupon U.S. Treasury bonds with a term approximating the expected life of the respective options. (4) The expected dividend yield assumption was determined in view of CBIZ’s historical and estimated dividend payouts. CBIZ does not expect to change its dividend payout policy in the foreseeable future.

Earnings Per Share

Earnings Per Share	9 Months Ended
	Sep. 30, 2015
Earnings Per Share [Abstract]
Earnings Per Share	12. Earnings Per Share The following table sets forth the computation of basic and diluted earnings per share from continuing operations for the three and nine months ended September 30, 2015 and 2014 (in thousands, except per share data). Three Months Ended Nine Months Ended September 30, September 30, 2015 2014 2015 2014 Numerator: Income from continuing operations $ 9,589 $ 7,320 $ 35,777 $ 31,792 Denominator: Basic Weighted average common shares outstanding 51,736 48,451 49,812 48,303 Diluted Stock options (1) 905 725 860 779 Restricted stock awards 204 210 260 290 Contingent shares (2) 34 102 34 102 Convertible senior subordinated notes (3) 1,566 1,721 1,319 1,995 Diluted weighted average common shares outstanding 54,445 51,209 52,285 51,469 Basic earnings per share from continuing operations $ 0.19 $ 0.15 $ 0.72 $ 0.66 Diluted earnings per share from continuing operations $ 0.18 $ 0.14 $ 0.68 $ 0.62 (1) A total of 1.4 million and 1.5 million share based awards were excluded from the calculation of diluted earnings per share for the three and nine months ended September 30, 2015, respectively, and a total of 1.3 million and 1.1 million share based awards were excluded from the calculation of diluted earnings per share for the three and nine months ended September 30, 2014, respectively, as they were 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 related to the 2010 Notes was based on the average share price for the three and nine months ended September 30, 2015 of $9.75 and $9.29 compared to $8.53 and $8.73 for the same period in 2014. The average share prices for the three and nine months ended September 30, 2015 and 2014 exceeded the conversion price of $7.41. Beginning October 1, 2015, the common stock equivalents related to the 2010 Notes will have less of an impact on diluted weighted average shares outstanding due to the maturation of the 2010 Notes.

Acquisitions

Acquisitions	9 Months Ended
	Sep. 30, 2015
Business Combinations [Abstract]
Acquisitions	13. 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. 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. Second quarter 2015 During the second quarter of 2015, CBIZ purchased one client list, which is reported in the Employee Services practice group. Total consideration for this client list is $3.0 million. No acquisitions were completed in the second quarter of 2015. Third quarter 2015 During the third quarter of 2015, CBIZ purchased two client lists, which are both reported in the Employee Services practice group. Total consideration for these client lists was $0.2 million cash paid at closing and $0.5 million in future consideration. No acquisitions were completed in the third quarter of 2015. 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. Second quarter 2014 During the second quarter of 2014, CBIZ completed one acquisition for approximately $8.1 million aggregate net cash consideration, $0.9 million in CBIZ common stock and $2.1 million in contingent consideration. • Effective June 1, 2014, CBIZ acquired Tegrit Group (“Tegrit”), located in Akron, Ohio. Tegrit is a national provider of actuarial consulting and retirement plan administration. Operating results attributable to Tegrit are reported in the Employee Services practice group. Third quarter 2014 During the third quarter of 2014, CBIZ completed one acquisition for approximately $3.1 million aggregate net cash consideration and $1.9 million in contingent consideration. • Effective September 1, 2014, CBIZ acquired Rognstad’s Inc. d.b.a. Sattler Insurance Agency (“Sattler”), based in Lewiston, Idaho, provides property and casualty, personal, and life insurance services, with a specialty in outdoor recreation insurance, to businesses across the United States. Operating results attributable to Sattler are reported in the Employee Services practice group. Pro forma results of operations for these acquisitions have not been presented because the effects of the acquisitions, individually or in the aggregate, were not significant to the Company’s results. Aggregate purchase price The estimated fair values of the assets acquired and the liabilities assumed during the nine months ended September 30, 2015 and 2014, respectively, are as follows (in thousands): Nine Months Ended 2015 2014 Cash $ — $ 382 Accounts receivable, net — 3,408 Work in process, net — 900 Other assets — 406 Identifiable intangible assets 2,844 11,109 Current liabilities — (3,690 ) Total identifiable net assets $ 2,844 $ 12,515 Goodwill 6,865 31,925 Aggregate purchase price $ 9,709 $ 44,440 The goodwill of $6.9 million arising from the acquisition in the first nine months 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 nine months of 2015 is reported under the Employee Services operating segment. Of the $31.9 million of goodwill arising from acquisitions closed during the first nine months of 2014, $9.2 million is reported under the Financial Services operating segment and $22.7 million is reported under the Employee Services operating segment. Contingent purchase price liability Under the terms of the Model acquisition agreement, 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 arrangement 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 September 30, 2015. Change in contingent purchase price liability related to prior acquisitions During the nine months ended September 30, 2015, CBIZ reduced the fair value of the contingent purchase price liability related to prior acquisitions by $3.1 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 $3.6 million due to lower than originally projected future results of the acquired businesses. These reductions are included in “Other (expense) income, net” in the accompanying Consolidated Statements of Comprehensive Income. Contingent earnouts related to prior acquisitions During the nine months ended September 30, 2015, CBIZ paid $7.8 million in cash and issued approximately 0.2 million shares of CBIZ common stock valued at approximately $2.0 million as contingent earnouts for previous acquisitions. During the nine months ended September 30, 2014, CBIZ paid $4.1 million in cash and issued approximately 0.2 million shares of CBIZ common stock as contingent earnouts for previous acquisitions.

Discontinued Operations and Div

Discontinued Operations and Divestitures	9 Months Ended
	Sep. 30, 2015
Discontinued Operations and Disposal Groups [Abstract]
Discontinued Operations and Divestitures	14. 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 nine months ended September 30, 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 and subsequently sold during the nine months ended September 30, 2015. For the nine months ended September 30, 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 and nine months ended September 30, 2015 and 2014 were as follows (in thousands): Three Months Ended Nine Months Ended September 30, 2015 2014 2015 2014 Revenue $ 308 $ 3,223 $ 6,216 $ 10,708 Loss from discontinued operations before income tax $ (859 ) $ (367 ) $ (1,852 ) $ (1,604 ) Income tax benefit (298 ) (128 ) (626 ) (790 ) Loss from discontinued operations, net of tax $ (561 ) $ (239 ) $ (1,226 ) $ (814 ) Gains from the sale of discontinued operations are recorded as “Gain 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 “Gain on disposal of discontinued operations, net of tax” in the period they are earned. During the three and nine months ended September 30, 2015, CBIZ sold two small businesses within the Financial Services segment that were discontinued in December 2014. During the nine months ended September 30, 2014, CBIZ sold its property tax business located in Leawood, Kansas. In addition, a loss was recorded representing the finalization of the working capital adjustment related to the August 2013 sale of Medical Management Professionals. For the three and nine months ended September 30, 2015 and 2014, gain on the disposal of discontinued operations was as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 Gain on disposal of discontinued operations, before income tax $ 1,381 $ 1,010 $ 1,510 $ 125 Income tax expense 209 403 48 19 Gain on disposal of discontinued operations, net of tax $ 1,172 $ 607 $ 1,462 $ 106 At September 30, 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): September 30, December 31, 2015 2014 Assets: Accounts receivable, net $ 3,212 $ 4,699 Other assets 470 530 Assets of discontinued operations $ 3,682 $ 5,229 Liabilities: Accounts payable $ 113 $ 388 Accrued personnel 181 591 Accrued expenses 137 324 Liabilities of discontinued operations $ 431 $ 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	9 Months Ended
	Sep. 30, 2015
Segment Reporting [Abstract]
Segment Disclosures	15. 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 Employee Services National Practices • Accounting • Employee Benefits • Managed Networking and • Tax • Property & Casualty Hardware Services • Government Health Care • Retirement Plan Services • Health Care Consulting Consulting • Payroll Services • Financial Advisory • Life Insurance • Valuation • Human Capital Services • Litigation Support • Compensation Consulting • Risk Advisory Services • Executive Recruiting • Real Estate Advisory • Actuarial Services Corporate and Other. 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 September 30, 2015 and 2014 was as follows (in thousands): Three Months Ended September 30, 2015 Financial Employee National Practices Corporate and Other Total Revenue $ 118,354 $ 61,293 $ 7,455 $ — $ 187,102 Operating expenses (benefits) 101,979 51,043 6,644 (491 ) 159,175 Gross margin 16,375 10,250 811 491 27,927 Corporate general & admin — — — 8,043 8,043 Operating income (loss) 16,375 10,250 811 (7,552 ) 19,884 Other income (expense): Interest expense — (9 ) — (1,831 ) (1,840 ) Gain on sale of operations, net — — — 5 5 Other income (expense), net 475 462 2 (2,612 ) (1,673 ) Total other income (expense) 475 453 2 (4,438 ) (3,508 ) Income (loss) from continuing operations before income tax expense $ 16,850 $ 10,703 $ 813 $ (11,990 ) $ 16,376 Three Months Ended September 30, 2014 Financial Employee National Practices Corporate and Other Total Revenue $ 115,931 $ 56,891 $ 7,447 $ — $ 180,269 Operating expenses 98,987 47,194 6,585 2,467 155,233 Gross margin 16,944 9,697 862 (2,467 ) 25,036 Corporate general & admin — — — 8,889 8,889 Operating income (loss) 16,944 9,697 862 (11,356 ) 16,147 Other income (expense): Interest expense — (7 ) — (3,116 ) (3,123 ) Gain on sale of operations, net — — — 17 17 Other income (expense), net 191 97 4 (1,660 ) (1,368 ) Total other income (expense) 191 90 4 (4,759 ) (4,474 ) Income (loss) from continuing operations before income tax expense $ 17,135 $ 9,787 $ 866 $ (16,115 ) $ 11,673 Segment information for the nine months ended September 30, 2015 and 2014 was as follows (in thousands): Nine Months Ended September 30, 2015 Financial Employee National Practices Corporate and Other Total Revenue $ 378,857 $ 184,968 $ 22,185 $ — $ 586,010 Operating expenses 312,942 153,813 19,894 6,507 493,156 Gross margin 65,915 31,155 2,291 (6,507 ) 92,854 Corporate general & admin — — — 24,523 24,523 Operating income (loss) 65,915 31,155 2,291 (31,030 ) 68,331 Other income (expense): Interest expense — (28 ) — (7,637 ) (7,665 ) Gain on sale of operations, net — — — 106 106 Other income (expense), net 575 660 3 (1,178 ) 60 Total other income (expense) 575 632 3 (8,709 ) (7,499 ) Income (loss) from continuing operations before income tax expense $ 66,490 $ 31,787 $ 2,294 $ (39,739 ) $ 60,832 Nine Months Ended September 30, 2014 Financial Employee National Practices Corporate and Other Total Revenue $ 372,832 $ 167,479 $ 22,150 $ — $ 562,461 Operating expenses 305,333 138,865 19,902 11,388 475,488 Gross margin 67,499 28,614 2,248 (11,388 ) 86,973 Corporate general & admin — — — 27,393 27,393 Operating income (loss) 67,499 28,614 2,248 (38,781 ) 59,580 Other income (expense): Interest expense — (23 ) — (10,110 ) (10,133 ) Gain on sale of operations, net — — — 93 93 Other income, net 232 472 4 3,835 4,543 Total other income (expense) 232 449 4 (6,182 ) (5,497 ) Income (loss) from continuing operations before income tax expense $ 67,731 $ 29,063 $ 2,252 $ (44,963 ) $ 54,083

New Accounting Pronouncements

New Accounting Pronouncements	9 Months Ended
	Sep. 30, 2015
Accounting Changes and Error Corrections [Abstract]
New Accounting Pronouncements	16. New Accounting Pronouncements In May 2014, the FASB issued ASU No. 2014-09, “Revenue from Contracts with Customers” (“ASU 2014-09”). The objective of ASU 2014-09 is to establish a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and will supersede most of the existing revenue recognition guidance, including industry-specific guidance. The core principle of ASU 2014-09 is that an entity recognizes revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. In applying the new guidance, an entity will (1) identify the contract(s) with a customer, (2) identify the performance obligations in the contract, (3) determine the transaction price, (4) allocate the transaction price to the contract’s performance obligations, and (5) recognize revenue when (or as) the entity satisfies a performance obligation. ASU 2014-09 applies to all contracts with customers except those that are within the scope of other topics in the FASB Accounting Standards Codification. In August 2015, the FASB issued ASU No. 2015-14, “Revenue from Contracts with Customers: Deferral of the Effective Date” (“ASU 2015-14”). This accounting standard defers the effective date of ASU 2014-09 for one year. In accordance with the agreed upon delay the new guidance is effective for annual reporting periods (including interim periods within those periods) beginning after December 15, 2017 for public companies. Early adoption is permitted but not before annual periods beginning after December 15, 2016. Entities have the option of using either a full retrospective or modified approach to adopt ASU 2015-14. CBIZ is currently evaluating the new guidance and has not determined the impact this standard may have on its financial statements nor decided upon the method of adoption. In April 2015, the FASB issued ASU No. 2015-03, “Interest—Imputation of Interest” (“ASU No. 2015-03”), 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. ASU 2015-03 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 September 30, 2015, the Company had no unamortized debt issue costs.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2015
Subsequent Events [Abstract]
Subsequent Events	17. Subsequent Events The $48.4 million outstanding principal amount of the 2010 Notes became due October 1, 2015. Holders will receive $1,000 in cash for each $1,000 principal amount of 2010 Notes along with any premium of the conversion value over par value. The $71.8 million conversion value of the 2010 Notes was determined by a cash averaging period that began on October 5, 2015 and ended on October 30, 2015. CBIZ expects to settle all payments in cash on November 4, 2015 with the funds available under the credit facility. Beginning October 1, 2015, the common stock equivalents related to the 2010 Notes will have less of an impact on diluted weighted average shares outstanding due to the maturation of the 2010 Notes. The common stock equivalent impact during the three and nine months ended September 30, 2015 was 1.6 million shares and 1.3 million shares, respectively. CBIZ acquired Pension Resource Group, Inc. (“PRG”), based in Woodstock, GA, effective October 1, 2015. PRG was acquired for approximately $2.0 million aggregate net cash consideration plus future contingent consideration. PRG provides pension administration solutions to clients ranging in size from 500 to over 60,000 participants. Annualized revenue is estimated to be approximately $4.8 million and will be reported in the Employee Services practice group. On October 16, 2015, CBIZ entered into a Second Amendment to the Credit Agreement that governs the credit facility, 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 incorporate swap obligations in the Agreement. 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.

Accounts Receivable, Net (Table

Accounts Receivable, Net (Tables)	9 Months Ended
	Sep. 30, 2015
Receivables [Abstract]
Accounts Receivable, Net	Accounts receivable, net balances at September 30, 2015 and December 31, 2014 were as follows (in thousands): September 30, December 31, 2015 2014 Trade accounts receivable $ 120,878 $ 107,174 Unbilled revenue 67,719 47,789 Total accounts receivable 188,597 154,963 Allowance for doubtful accounts (12,842 ) (11,915 ) Accounts receivable, net $ 175,755 $ 143,048

Goodwill and Other Intangible23

Goodwill and Other Intangible Assets, Net (Tables)	9 Months Ended
	Sep. 30, 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 September 30, 2015 and December 31, 2014 were as follows (in thousands): September 30, December 31, 2015 2014 Goodwill $ 441,316 $ 435,231 Intangible assets: Client lists 146,009 140,187 Other intangible assets 7,150 6,482 Total intangible assets 153,159 146,669 Total goodwill and intangibles assets 594,475 581,900 Accumulated amortization: Client lists (64,475 ) (54,213 ) Other intangible assets (1,827 ) (1,225 ) Total accumulated amortization (66,302 ) (55,438 ) Goodwill and other intangible assets, net $ 528,173 $ 526,462

Depreciation and Amortization (

Depreciation and Amortization (Tables)	9 Months Ended
	Sep. 30, 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 and nine months ended September 30, 2015 and 2014 was as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 Operating expenses $ 5,000 $ 4,941 $ 14,847 $ 14,226 Corporate general and administrative expenses 117 101 321 334 Total depreciation and amortization expense $ 5,117 $ 5,042 $ 15,168 $ 14,560

Debt and Financing Arrangemen25

Debt and Financing Arrangements (Tables)	9 Months Ended
	Sep. 30, 2015
Summary of Unsecured Credit Facility	Rates for the nine months ended September 30, 2015 and 2014 were as follows: Nine Months Ended September 30, 2015 2014 Weighted average rates 2.04 % 2.55 % Range of effective rates 1.65% - 3.25 % 1.87% - 3.25 %
Summary of Recognized Interest Expense	During the three and nine months ended September 30, 2015 and 2014, CBIZ recognized interest expense as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 2010 Notes (1) $ 808 $ 2,132 $ 4,455 $ 7,188 Credit facility (2) 1,032 $ 991 3,210 2,945 Total interest expense $ 1,840 $ 3,123 $ 7,665 $ 10,133 (1) Components of interest expense related to the 2010 Notes include the contractual coupon interest, amortization of discount and amortization of deferred financing costs. The portion related to the 2006 Notes is included but is insignificant. (2) Components of interest expense related to the credit facility include amortization of deferred financing costs, commitment fees and line of credit fees.
2010 Convertible Senior Subordinated Notes [Member]
Summary of Carrying Amount of Debt and Equity Components	The carrying amount of the 2010 Notes at September 30, 2015 and December 31, 2014 were as follows (in thousands): September 30, December 31, 2015 2014 Principal amount of notes $ 48,373 $ 97,650 Unamortized discount — (1,831 ) Net carrying amount $ 48,373 $ 95,819

Financial Instruments (Tables)

Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 2015
Investments, All Other Investments [Abstract]
Summary of Bond Activity	The following table summarizes CBIZ’s bond activity for the nine months ended September 30, 2015 and the twelve months ended December 31, 2014 (in thousands): Nine Months Ended September 30, 2015 Twelve Fair value at beginning of period $ 38,399 $ 30,011 Purchases 12,494 14,089 Sales — (245 ) Maturities and calls (8,865 ) (6,426 ) Increase in bond premium 148 1,155 Fair market value adjustment 39 (185 ) Fair value at end of period $ 42,215 $ 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 December 31, 2014 (in thousands). December 31, 2014 Notional Fair Balance Sheet Amount Value (2) Location Interest rate swap (1) $ 25,000 $ (126 ) Other current and non-current (1) Represents interest rate swap with a notional value of $25 million which expired in June 2015. Under the terms of the interest rate swap, CBIZ paid 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 and nine months ended September 30, 2015 and 2014 (in thousands): Gain Recognized in AOCL, net of tax Loss Reclassified from AOCL into Expense Three Months Ended Three Months Ended September 30, September 30, 2015 2014 2015 2014 Interest rate swap $ — $ 44 $ — $ 75 Nine Months Ended Nine Months Ended September 30, September 30, 2015 2014 2015 2014 Interest rate swap $ 79 $ 161 $ 128 $ 301

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 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 September 30, 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 September 30, 2015 December 31, 2014 Deferred compensation plan assets 1 $ 61,138 $ 60,290 Corporate bonds 1 $ 42,215 $ 38,399 Interest rate swap 2 $ — $ (126 ) Contingent purchase price liabilities 3 $ (24,778 ) $ (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 nine months ended September 30, 2015 and 2014 (pre-tax basis) (in thousands): 2015 2014 Beginning balance – January 1 $ (33,368 ) $ (25,196 ) Additions from business acquisitions (4,186 ) (13,953 ) Settlement of contingent purchase price liabilities 9,816 2,285 Change in fair value of contingencies 3,075 3,592 Change in net present value of contingencies (115 ) (97 ) Ending balance – September 30 $ (24,778 ) $ (33,369 )
Financial Instruments	The following table presents financial instruments that are not carried at fair value but which require fair value disclosure as of September 30, 2015 and December 31, 2014 (in thousands): September 30, 2015 December 31, 2014 Carrying Fair Carrying Fair Value 2006 Convertible Notes $ 750 $ 750 $ 750 $ 750 2010 Convertible Notes $ 48,373 $ 64,093 $ 95,819 $ 118,157

Changes in Shareholders' Equi28

Changes in Shareholders' Equity (Tables)	9 Months Ended
	Sep. 30, 2015
Equity [Abstract]
Changes in the Components of Shareholders' Equity	Changes in the components of shareholders’ equity for the nine months ended September 30, 2015 were as follows: Issued Common Shares Treasury Shares Common Stock Additional Paid-In Capital Retained Earnings Treasury Stock Accumulated Other Comprehensive Loss Totals December 31, 2014 118,820 69,333 $ 1,188 $ 604,284 $ 220,753 $ (425,685 ) $ (695 ) $ 399,845 Net income — — — — 36,013 — — 36,013 Other comprehensive income — — — — — — 62 62 Share repurchases — 3,895 — — — (36,482 ) — (36,482 ) Restricted stock 360 — 4 (4 ) — — — — Stock options exercised 935 — 9 6,555 — — — 6,564 Share-based compensation — — — 4,319 — — — 4,319 Tax effect from employee share plans — — — 369 — — — 369 Convertible bond retirement 5,069 — 51 32,840 — — — 32,891 Business acquisitions 214 — 2 1,974 — — — 1,976 September 30, 2015 125,398 73,228 $ 1,254 $ 650,337 $ 256,766 $ (462,167 ) $ (633 ) $ 445,557

Other Comprehensive Income (L29

Other Comprehensive Income (Loss) (Tables)	9 Months Ended
	Sep. 30, 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 and nine months ended September 30, 2015 and 2014 (in thousands): Three Months Ended Nine Months Ended September 30, 2015 2014 2015 2014 Net unrealized gain (loss) on available-for-sale securities, net of income taxes (1) $ 31 $ (95 ) $ 24 $ (86 ) Net unrealized gain on interest rate swaps, net of income taxes (2) — 44 79 161 Foreign currency translation (15 ) (15 ) (41 ) (44 ) Total other comprehensive income (loss) $ 16 $ (66 ) $ 62 $ 31 (1) Net of income tax expense (benefit) of $21 and ($63) for the three months ended September 30, 2015 and 2014, respectively, and net of income tax expense of $16 and $57 for the nine months ended September 30, 2015 and 2014, respectively. (2) Net of income tax expense of $0 and $26 for the three months ended September 30, 2015 and 2014, respectively, and net of income tax expense of $46 and $95 for the nine months ended September 30, 2015 and 2014, respectively.

Employer Share Plans (Tables)

Employer Share Plans (Tables)	9 Months Ended
	Sep. 30, 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 and nine months ended September 30, 2015 and 2014 was as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 Stock options $ 583 $ 641 $ 1,958 $ 1,956 Restricted stock awards 825 1,184 2,361 2,856 Total stock-based compensation expense $ 1,408 $ 1,825 $ 4,319 $ 4,812
Stock Award Activity	Stock award activity during the nine months ended September 30, 2015 was as follows (in thousands, except per share data): Stock Options Restricted Stock Awards Number Weighted Number Weighted Grant-Date Value (1) Outstanding at beginning of year 5,602 $ 7.06 1,039 $ 7.30 Granted 900 $ 9.25 362 $ 9.12 Exercised or released (935 ) $ 7.02 (437 ) $ 7.11 Expired or canceled (69 ) $ 7.10 (3 ) $ 6.36 Outstanding at September 30, 2015 5,498 $ 7.43 961 $ 8.08 Exercisable at September 30, 2015 2,817 $ 6.92 (1) Represents weighted average market value of the shares; awards are granted at no cost to the recipients.
Schedule of Fair Value Option Award Weighted Average Assumptions Used	CBIZ utilized the Black-Scholes-Merton options-pricing model to determine the fair value of stock options on the date of grant. The fair value of stock options granted during the nine months ended September 30, 2015 was $2.34. The following weighted average assumptions were utilized: Nine Months Ended September 30, 2015 Expected volatility (1) 26.65% Expected option life (years) (2) 4.64 Risk-free interest rate (3) 1.32% Expected dividend yield (4) 0.00% (1) The expected volatility assumption was determined based upon the historical volatility of CBIZ’s stock price, using daily price intervals. (2) The expected option life was determined based upon CBIZ’s historical data using a midpoint scenario, which assumes all options are exercised halfway between the expiration date and the weighted average time it takes the option to vest. (3) The risk-free interest rate assumption was based upon zero-coupon U.S. Treasury bonds with a term approximating the expected life of the respective options. (4) The expected dividend yield assumption was determined in view of CBIZ’s historical and estimated dividend payouts. CBIZ does not expect to change its dividend payout policy in the foreseeable future.

Earnings Per Share (Tables)

Earnings Per Share (Tables)	9 Months Ended
	Sep. 30, 2015
Earnings Per Share [Abstract]
Computation of Basic and Diluted Earnings Per Share from Continuing Operations	The following table sets forth the computation of basic and diluted earnings per share from continuing operations for the three and nine months ended September 30, 2015 and 2014 (in thousands, except per share data). Three Months Ended Nine Months Ended September 30, September 30, 2015 2014 2015 2014 Numerator: Income from continuing operations $ 9,589 $ 7,320 $ 35,777 $ 31,792 Denominator: Basic Weighted average common shares outstanding 51,736 48,451 49,812 48,303 Diluted Stock options (1) 905 725 860 779 Restricted stock awards 204 210 260 290 Contingent shares (2) 34 102 34 102 Convertible senior subordinated notes (3) 1,566 1,721 1,319 1,995 Diluted weighted average common shares outstanding 54,445 51,209 52,285 51,469 Basic earnings per share from continuing operations $ 0.19 $ 0.15 $ 0.72 $ 0.66 Diluted earnings per share from continuing operations $ 0.18 $ 0.14 $ 0.68 $ 0.62 (1) A total of 1.4 million and 1.5 million share based awards were excluded from the calculation of diluted earnings per share for the three and nine months ended September 30, 2015, respectively, and a total of 1.3 million and 1.1 million share based awards were excluded from the calculation of diluted earnings per share for the three and nine months ended September 30, 2014, respectively, as they were 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 related to the 2010 Notes was based on the average share price for the three and nine months ended September 30, 2015 of $9.75 and $9.29 compared to $8.53 and $8.73 for the same period in 2014. The average share prices for the three and nine months ended September 30, 2015 and 2014 exceeded the conversion price of $7.41. Beginning October 1, 2015, the common stock equivalents related to the 2010 Notes will have less of an impact on diluted weighted average shares outstanding due to the maturation of the 2010 Notes.

Acquisitions (Tables)

Acquisitions (Tables)	9 Months Ended
	Sep. 30, 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 nine months ended September 30, 2015 and 2014, respectively, are as follows (in thousands): Nine Months Ended 2015 2014 Cash $ — $ 382 Accounts receivable, net — 3,408 Work in process, net — 900 Other assets — 406 Identifiable intangible assets 2,844 11,109 Current liabilities — (3,690 ) Total identifiable net assets $ 2,844 $ 12,515 Goodwill 6,865 31,925 Aggregate purchase price $ 9,709 $ 44,440

Discontinued Operations and D33

Discontinued Operations and Divestitures (Tables)	9 Months Ended
	Sep. 30, 2015
Gain on Disposals of Discontinued Operations	For the three and nine months ended September 30, 2015 and 2014, gain on the disposal of discontinued operations was as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 Gain on disposal of discontinued operations, before income tax $ 1,381 $ 1,010 $ 1,510 $ 125 Income tax expense 209 403 48 19 Gain on disposal of discontinued operations, net of tax $ 1,172 $ 607 $ 1,462 $ 106
Discontinued Operations [Member]
Loss from Discontinued Operations, Net of Tax	Revenue and results from operations of discontinued operations for the three and nine months ended September 30, 2015 and 2014 were as follows (in thousands): Three Months Ended Nine Months Ended September 30, 2015 2014 2015 2014 Revenue $ 308 $ 3,223 $ 6,216 $ 10,708 Loss from discontinued operations before income tax $ (859 ) $ (367 ) $ (1,852 ) $ (1,604 ) Income tax benefit (298 ) (128 ) (626 ) (790 ) Loss from discontinued operations, net of tax $ (561 ) $ (239 ) $ (1,226 ) $ (814 )
Assets and Liabilities	At September 30, 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): September 30, December 31, 2015 2014 Assets: Accounts receivable, net $ 3,212 $ 4,699 Other assets 470 530 Assets of discontinued operations $ 3,682 $ 5,229 Liabilities: Accounts payable $ 113 $ 388 Accrued personnel 181 591 Accrued expenses 137 324 Liabilities of discontinued operations $ 431 $ 1,303

Segment Disclosures (Tables)

Segment Disclosures (Tables)	9 Months Ended
	Sep. 30, 2015
Segment Reporting [Abstract]
Summary of Segment Information	Segment information for the three months ended September 30, 2015 and 2014 was as follows (in thousands): Three Months Ended September 30, 2015 Financial Employee National Practices Corporate and Other Total Revenue $ 118,354 $ 61,293 $ 7,455 $ — $ 187,102 Operating expenses (benefits) 101,979 51,043 6,644 (491 ) 159,175 Gross margin 16,375 10,250 811 491 27,927 Corporate general & admin — — — 8,043 8,043 Operating income (loss) 16,375 10,250 811 (7,552 ) 19,884 Other income (expense): Interest expense — (9 ) — (1,831 ) (1,840 ) Gain on sale of operations, net — — — 5 5 Other income (expense), net 475 462 2 (2,612 ) (1,673 ) Total other income (expense) 475 453 2 (4,438 ) (3,508 ) Income (loss) from continuing operations before income tax expense $ 16,850 $ 10,703 $ 813 $ (11,990 ) $ 16,376 Three Months Ended September 30, 2014 Financial Employee National Practices Corporate and Other Total Revenue $ 115,931 $ 56,891 $ 7,447 $ — $ 180,269 Operating expenses 98,987 47,194 6,585 2,467 155,233 Gross margin 16,944 9,697 862 (2,467 ) 25,036 Corporate general & admin — — — 8,889 8,889 Operating income (loss) 16,944 9,697 862 (11,356 ) 16,147 Other income (expense): Interest expense — (7 ) — (3,116 ) (3,123 ) Gain on sale of operations, net — — — 17 17 Other income (expense), net 191 97 4 (1,660 ) (1,368 ) Total other income (expense) 191 90 4 (4,759 ) (4,474 ) Income (loss) from continuing operations before income tax expense $ 17,135 $ 9,787 $ 866 $ (16,115 ) $ 11,673 Segment information for the nine months ended September 30, 2015 and 2014 was as follows (in thousands): Nine Months Ended September 30, 2015 Financial Employee National Practices Corporate and Other Total Revenue $ 378,857 $ 184,968 $ 22,185 $ — $ 586,010 Operating expenses 312,942 153,813 19,894 6,507 493,156 Gross margin 65,915 31,155 2,291 (6,507 ) 92,854 Corporate general & admin — — — 24,523 24,523 Operating income (loss) 65,915 31,155 2,291 (31,030 ) 68,331 Other income (expense): Interest expense — (28 ) — (7,637 ) (7,665 ) Gain on sale of operations, net — — — 106 106 Other income (expense), net 575 660 3 (1,178 ) 60 Total other income (expense) 575 632 3 (8,709 ) (7,499 ) Income (loss) from continuing operations before income tax expense $ 66,490 $ 31,787 $ 2,294 $ (39,739 ) $ 60,832 Nine Months Ended September 30, 2014 Financial Employee National Practices Corporate and Other Total Revenue $ 372,832 $ 167,479 $ 22,150 $ — $ 562,461 Operating expenses 305,333 138,865 19,902 11,388 475,488 Gross margin 67,499 28,614 2,248 (11,388 ) 86,973 Corporate general & admin — — — 27,393 27,393 Operating income (loss) 67,499 28,614 2,248 (38,781 ) 59,580 Other income (expense): Interest expense — (23 ) — (10,110 ) (10,133 ) Gain on sale of operations, net — — — 93 93 Other income, net 232 472 4 3,835 4,543 Total other income (expense) 232 449 4 (6,182 ) (5,497 ) Income (loss) from continuing operations before income tax expense $ 67,731 $ 29,063 $ 2,252 $ (44,963 ) $ 54,083

Accounts Receivable, Net - Acco

Accounts Receivable, Net - Accounts Receivables Net (Detail) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Accounts Receivable, Net, Current [Abstract]
Trade accounts receivable	$ 120,878	$ 107,174
Unbilled revenue	67,719	47,789
Total accounts receivable	188,597	154,963
Allowance for doubtful accounts	(12,842)	(11,915)
Accounts receivable, net	$ 175,755	$ 143,048

Goodwill and Other Intangible36

Goodwill and Other Intangible Assets, Net - Components of Goodwill and Other Intangible Assets, Net (Detail) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Finite-Lived Intangible Assets [Line Items]
Goodwill	$ 441,316	$ 435,231
Intangible assets:
Total intangible assets	153,159	146,669
Total goodwill and intangibles assets	594,475	581,900
Accumulated amortization:
Total accumulated amortization	(66,302)	(55,438)
Goodwill and other intangible assets, net	528,173	526,462
Client Lists [Member]
Intangible assets:
Total intangible assets	146,009	140,187
Accumulated amortization:
Total accumulated amortization	(64,475)	(54,213)
Other Intangible Assets [Member]
Intangible assets:
Total intangible assets	7,150	6,482
Accumulated amortization:
Total accumulated amortization	$ (1,827)	$ (1,225)

Depreciation and Amortization -

Depreciation and Amortization - Depreciation and Amortization Expense for Property and Equipment and Intangible Assets (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Property, Plant and Equipment [Line Items]
Total depreciation and amortization expense	$ 5,117	$ 5,042	$ 15,168	$ 14,560
Operating Expenses [Member]
Property, Plant and Equipment [Line Items]
Total depreciation and amortization expense	5,000	4,941	14,847	14,226
Corporate General and Administrative Expenses [Member]
Property, Plant and Equipment [Line Items]
Total depreciation and amortization expense	$ 117	$ 101	$ 321	$ 334

Debt and Financing Arrangemen38

Debt and Financing Arrangements - Additional Information (Detail) $ in Millions	Sep. 30, 2015USD ($)Debt
Debt Instrument [Line Items]
Primary financing arrangements	2
Unsecured credit facility | $	$ 400
2010 Convertible Senior Subordinated Notes [Member]
Debt Instrument [Line Items]
Interest rate on Notes	4.875%

Debt and Financing Arrangemen39

Debt and Financing Arrangements (2010 Notes) - Additional Information (Detail) - USD ($) shares in Millions	Oct. 01, 2015	Sep. 27, 2010	Oct. 30, 2015	Sep. 30, 2015	Jun. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Debt Instrument [Line Items]
Non operating charge included in other income (expense), net				$ (1,673,000)		$ (1,368,000)	$ 60,000	$ 4,543,000
2010 Convertible Senior Subordinated Notes [Member]
Debt Instrument [Line Items]
Principal amount of notes				$ 48,373,000			$ 48,373,000		$ 97,650,000
Common stock equivalent impact				1.6			1.3
Shares issued in exchange for partial retirement of debt							5.1
Partial extinguishment of debt							$ 49,300,000
Interest expense annualized basis							$ 3,200,000
Non operating charge included in other income (expense), net					$ 800,000
Amortized discount at annual effective rate		7.50%
Discount, period of issuance		5 years
2010 Convertible Senior Subordinated Notes [Member] | Subsequent Event [Member]
Debt Instrument [Line Items]
Principal amount of notes	$ 48,400,000
Conversion rate per $ 1,000 principal of convertible notes	$ 1,000
Conversion value of Notes			$ 71,800,000

Debt and Financing Arrangemen40

Debt and Financing Arrangements - Summary of Carrying Amount of Debt and Equity Components (Detail) - 2010 Convertible Senior Subordinated Notes [Member] - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
Principal amount of notes	$ 48,373	$ 97,650
Unamortized discount		(1,831)
Net carrying amount	$ 48,373	$ 95,819

Debt and Financing Arrangemen41

Debt and Financing Arrangements (Bank Debt) - Additional Information (Detail) $ in Thousands	9 Months Ended
	Sep. 30, 2015USD ($)Bank	Dec. 31, 2014USD ($)
Debt Instrument [Line Items]
Unsecured credit facility	$ 400,000
Group of participating banks | Bank	8
Outstanding balance under applicable credit facility	$ 151,000	$ 107,400
Approximately available funds under credit facility	144,000
Credit Facility [Member]
Debt Instrument [Line Items]
Unsecured credit facility	400,000
Letter of Credit and Performance Guarantee [Member]
Debt Instrument [Line Items]
Outstanding letters of credit and performance guarantees	$ 3,200

Debt and Financing Arrangemen42

Debt and Financing Arrangements - Summary of Unsecured Credit Facility (Detail)	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Debt Disclosure [Abstract]
Weighted average rates	2.04%	2.55%
Range of effective rates, minimum	1.65%	1.87%
Range of effective rates, maximum	3.25%	3.25%

Debt and Financing Arrangemen43

Debt and Financing Arrangements (2006 Notes) - Additional Information (Detail) - 2006 Convertible Senior Subordinated Notes [Member]	9 Months Ended
	Sep. 30, 2015USD ($)
Debt Instrument [Line Items]
Aggregate outstanding principal amount	$ 750,000
Maturity date of notes	Jun. 1, 2026

Debt and Financing Arrangemen44

Debt and Financing Arrangements (Interest Expense) - Summary of Recognized Interest Expense (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Debt Instrument [Line Items]
Total interest expense	$ 1,840	$ 3,123	$ 7,665	$ 10,133
2010 Convertible Senior Subordinated Notes [Member]
Debt Instrument [Line Items]
Total interest expense	808	2,132	4,455	7,188
Credit Facility [Member]
Debt Instrument [Line Items]
Total interest expense	$ 1,032	$ 991	$ 3,210	$ 2,945

Commitments and Contingencies (

Commitments and Contingencies (Letters of Credit and Guarantees) - Additional Information (Detail) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Commitments And Contingencies [Line Items]
License bonds outstanding amount	$ 2,000,000	$ 1,900,000
Affiliated Entity [Member] | Financial Standby Letter of Credit [Member]
Commitments And Contingencies [Line Items]
Letters of credit outstanding, guarantee obligation	900,000	1,900,000
Letters of Credit [Member]
Commitments And Contingencies [Line Items]
Letters of credit outstanding	$ 2,300,000	$ 2,300,000

Commitments and Contingencies46

Commitments and Contingencies (Legal Proceedings) - Additional Information (Detail) - Baldino Group [Member] $ in Millions	9 Months Ended
	Sep. 30, 2015USD ($)Plaintiff
Commitments And Contingencies [Line Items]
Number of Plaintiffs	2
Damages sought amount | $	$ 16

Financial Instruments (Bonds) -

Financial Instruments (Bonds) - Additional Information (Detail) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Investments, Debt and Equity Securities [Abstract]
Corporate and municipal bonds	$ 39.9	$ 36.4
Maturity dates of bonds, start date	2015-10
Maturity dates of bonds, end date	2020-10

Financial Instruments - Summary

Financial Instruments - Summary of Bond Activity (Detail) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Fair value at beginning of period	$ 38,399	$ 30,011
Purchases	12,494	14,089
Sales		(245)
Maturities and calls	(8,865)	(6,426)
Increase in bond premium	148	1,155
Fair market value adjustment	39	(185)
Fair value at end of period	$ 42,215	$ 38,399

Financial Instruments (Interest

Financial Instruments (Interest Rate Swaps) - Additional Information (Detail)	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Interest Rate Swap [Member] | June 2015 [Member]
Schedule of Available-for-sale Securities [Line Items]
Interest rate swap, expiration date	2015-06	2015-06

Financial Instruments - Summa50

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

Financial Instruments - Summa51

Financial Instruments - Summary of Outstanding Interest Rate Swap (Parenthetical) (Detail) - Interest Rate Swap [Member] - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Derivatives, Fair Value [Line Items]
Interest rate swap, description of interest received	Interest that varied with the three-month LIBOR
June 2015 [Member]
Derivatives, Fair Value [Line Items]
Notional value		$ 25,000,000
Interest rate swap, expiration date	2015-06	2015-06
Interest rate swap, fixed interest rate	1.41%
Derivative, Type of Interest Rate Paid on Swap	Fixed

Financial Instruments - Summa52

Financial Instruments - Summary of Effects of Interest Rate Swap (Detail) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Derivatives, Fair Value [Line Items]
Gain Recognized in AOCL, net of tax	$ 44	$ 79	$ 161
Interest Rate Swap [Member] | Interest Expense [Member]
Derivatives, Fair Value [Line Items]
Gain Recognized in AOCL, net of tax	44	79	161
Loss Reclassified from AOCL into Expense	$ 75	$ 128	$ 301

Fair Value Measurements - Summa

Fair Value Measurements - Summary of Assets and Liabilities Measured at Fair Value on a Recurring Basis (Detail) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014	Jan. 01, 2014
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Corporate bonds	$ 42,215	$ 38,399	$ 30,011
Level 1 [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Deferred compensation plan assets	61,138	60,290
Corporate bonds	42,215	38,399
Level 2 [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Interest rate swap		(126)
Level 3 [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Contingent purchase price liabilities	$ (24,778)	$ (33,368)

Fair Value Measurements - Addit

Fair Value Measurements - Additional Information (Detail) - USD ($)	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Fair Value Measurements, Inter-transfers between Levels	$ 0	$ 0
Minimum [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Business Combination Contingent Consideration Liability Extended Term	3 years
Maximum [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Business Combination Contingent Consideration Liability Extended Term	6 years

Fair Value Measurements - Chang

Fair Value Measurements - Change in Level 3 Fair Values of Contingent Purchase Price Liability (Detail) - Level 3 [Member] - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning balance	$ (33,368)
Ending balance	(24,778)
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)	(13,953)
Settlement of contingent purchase price liabilities	9,816	2,285
Change in fair value of contingencies	3,075	3,592
Change in net present value of contingencies	(115)	(97)
Ending balance	$ (24,778)	$ (33,369)

Fair Value Measurements - Finan

Fair Value Measurements - Financial Instruments (Detail) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
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	48,373	95,819
Fair Value	$ 64,093	$ 118,157

Changes in Shareholders' Equi57

Changes in Shareholders' Equity - Changes in the Components of Shareholders' Equity (Detail) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Equity [Line Items]
Balance, Amount			$ 399,845
Net income	$ 10,200	$ 7,688	36,013	$ 31,084
Other comprehensive income	16	$ (66)	62	$ 31
Share repurchases			(36,482)
Stock options exercised			$ 6,564
Stock options exercised, Shares			935
Share-based compensation			$ 4,319
Tax effect from employee share plans			369
Convertible bond retirement			32,891
Business acquisitions			1,976
Balance, Amount	445,557		445,557
Common Stock [Member]
Equity [Line Items]
Balance, Amount			$ 1,188
Balance, Shares			118,820
Restricted stock			$ 4
Restricted stock, Shares			360
Stock options exercised			$ 9
Stock options exercised, Shares			935
Convertible bond retirement			$ 51
Convertible bond retirement, Shares			5,069
Business acquisitions			$ 2
Business acquisitions, Shares			214
Balance, Amount	$ 1,254		$ 1,254
Balance,Shares	125,398		125,398
Treasury Stock [Member]
Equity [Line Items]
Balance, Amount			$ (425,685)
Balance, Shares			69,333
Share repurchases			$ (36,482)
Share repurchases, Shares			3,895
Balance, Amount	$ (462,167)		$ (462,167)
Balance,Shares	73,228		73,228
Additional Paid-In Capital [Member]
Equity [Line Items]
Balance, Amount			$ 604,284
Restricted stock			(4)
Stock options exercised			6,555
Share-based compensation			4,319
Tax effect from employee share plans			369
Convertible bond retirement			32,840
Business acquisitions			1,974
Balance, Amount	$ 650,337		650,337
Retained Earnings [Member]
Equity [Line Items]
Balance, Amount			220,753
Net income			36,013
Balance, Amount	256,766		256,766
Accumulated Other Comprehensive Loss [Member]
Equity [Line Items]
Balance, Amount			(695)
Other comprehensive income			62
Balance, Amount	$ (633)		$ (633)

Other Comprehensive Income (L58

Other Comprehensive Income (Loss) - Summary of Other Comprehensive Income (Loss) and Tax Impact (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Other Comprehensive Income (Loss), Net of Tax [Abstract]
Net unrealized gain (loss) on available-for-sale securities, net of income taxes	$ 31	$ (95)	$ 24	$ (86)
Net unrealized gain on interest rate swaps, net of income taxes		44	79	161
Foreign currency translation	(15)	(15)	(41)	(44)
Total other comprehensive income (loss)	$ 16	$ (66)	$ 62	$ 31

Other Comprehensive Income (L59

Other Comprehensive Income (Loss) - Summary of Other Comprehensive Income (Loss) and Tax Impact (Parenthetical) (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Other Comprehensive Income (Loss), Net of Tax [Abstract]
Unrealized gain(loss)on available for sale securities, income tax expense (benefit)	$ 21	$ (63)	$ 16	$ 57
Unrealized gain (loss) on interest rate swaps, income tax expense	$ 0	$ 26	$ 46	$ 95

Other Comprehensive Income (L60

Other Comprehensive Income (Loss) - Additional Information (Detail) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Accumulated other comprehensive loss	$ (633)	$ (695)

Employer Share Plans - Addition

Employer Share Plans - Additional Information (Detail) shares in Millions	9 Months Ended
	Sep. 30, 2015$ / sharesshares
Stock Based Compensation [Line Items]
Stock awards expiry	2,024
Fair value of stock options granted	$ 2.34
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Method Used	Black-Scholes-Merton options-pricing model
Restricted Stock Awards [Member]
Stock Based Compensation [Line Items]
Maximum stock based compensation awards granted under the plan | shares	9.6

Employer Share Plans - Schedule

Employer Share Plans - Schedule of Share-Based Compensation Awards (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Compensation and Retirement Disclosure [Abstract]
Stock options	$ 583	$ 641	$ 1,958	$ 1,956
Restricted stock awards	825	1,184	2,361	2,856
Total stock-based compensation expense	$ 1,408	$ 1,825	$ 4,319	$ 4,812

Employer Share Plans - Stock Aw

Employer Share Plans - Stock Award Activity (Detail) shares in Thousands	9 Months Ended
	Sep. 30, 2015$ / sharesshares
Stock Based Compensation [Line Items]
Outstanding Beginning balance, Number of Options | shares	5,602
Granted, Number of Options | shares	900
Exercised or released, Number of Options | shares	(935)
Expired or canceled, Number of Options | shares	(69)
Outstanding Ending balance, Number of Options | shares	5,498
Exercisable Ending balance, Number of Options | shares	2,817
Outstanding beginning balance, Weighted Average Exercise Price Per Share	$ 7.06
Granted, Weighted Average Exercise Price Per Share	9.25
Exercised or released, Weighted Average Exercise Price Per Share	7.02
Expired or canceled, Weighted Average Exercise Price Per Share	7.10
Outstanding Ending balance, Weighted Average Exercise Price Per Share	7.43
Exercisable Ending balance, Weighted Average Exercise Price	$ 6.92
Restricted Stock Awards [Member]
Stock Based Compensation [Line Items]
Outstanding Beginning balance, Number of Shares | shares	1,039
Granted, Number of Shares | shares	362
Exercised or released, Number of Shares | shares	(437)
Expired or canceled, Number of Shares | shares	(3)
Outstanding Ending balance, Number of Shares | shares	961
Outstanding beginning balance, Weighted Average Grant-Date Fair Value	$ 7.30
Granted, Weighted Average Grant-Date Fair Value	9.12
Exercised or released, Weighted Average Grant-Date Fair Value	7.11
Expired or canceled, Weighted Average Grant-Date Fair Value	6.36
Outstanding ending balance, Weighted Average Grant-Date Fair Value	$ 8.08

Employer Share Plans - Schedu64

Employer Share Plans - Schedule of Fair Value Option Award Weighted Average Assumptions Used (Detail)	9 Months Ended
	Sep. 30, 2015
Defined Benefit Plan, Assumptions Used in Calculations [Abstract]
Expected volatility	26.65%
Expected option life (years)	4 years 7 months 21 days
Risk-free interest rate	1.32%
Expected dividend yield	0.00%

Earnings Per Share - Computatio

Earnings Per Share - Computation of Basic and Diluted Earnings Per Share for Continuing Operations (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Numerator:
Income from continuing operations	$ 9,589	$ 7,320	$ 35,777	$ 31,792
Basic
Weighted average common shares outstanding	51,736	48,451	49,812	48,303
Diluted
Stock options	905	725	860	779
Restricted stock awards	204	210	260	290
Contingent shares	34	102	34	102
Convertible senior subordinated notes	1,566	1,721	1,319	1,995
Diluted weighted average common shares outstanding	54,445	51,209	52,285	51,469
Basic earnings per share from continuing operations	$ 0.19	$ 0.15	$ 0.72	$ 0.66
Diluted earnings per share from continuing operations	$ 0.18	$ 0.14	$ 0.68	$ 0.62

Earnings Per Share - Computat66

Earnings Per Share - Computation of Basic and Diluted Earnings Per Share for Continuing Operations (Parenthetical) (Detail) - $ / shares shares in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Dilutive Securities Included And Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Dilutive impact of potential shares average share price	$ 9.75	$ 8.53	$ 9.29	$ 8.73
Dilutive impact of potential shares conversion price	$ 7.41	$ 7.41	$ 7.41	$ 7.41
Stock Compensation Plan [Member]
Dilutive Securities Included And Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Share based awards excluded from the calculation of diluted earnings per share	1.4	1.3	1.5	1.1

Acquisitions (First quarter 201

Acquisitions (First quarter 2015) - Additional Information (Detail) $ in Millions	Mar. 01, 2015USD ($)	Sep. 30, 2015USD ($)BusinessClient_List	Jun. 30, 2015USD ($)BusinessClient_List	Mar. 31, 2015USD ($)BusinessClient_List	Sep. 30, 2015USD ($)
Business Acquisition, Contingent Consideration [Line Items]
Contingent consideration		$ 4.2			$ 4.2
Model Consulting, Inc [Member]
Business Acquisition, Contingent Consideration [Line Items]
Consideration paid in cash				$ 5.5
Number of businesses acquired | Business				1
Contingent consideration				$ 4.2
Annual revenue	$ 4.2
Acquired entity, name	Model Consulting, Inc
Effective date of acquisition					Mar. 1, 2015
Acquisition of Client Lists [Member]
Business Acquisition, Contingent Consideration [Line Items]
Consideration paid in cash		$ 0.2	$ 3	0.1
Number of businesses acquired | Business		0	0
Guaranteed future consideration		$ 0.5		$ 0.3	$ 0.5
Acquisition of Client Lists [Member] | Employee Services [Member]
Business Acquisition, Contingent Consideration [Line Items]
Number of client list purchased | Client_List		2,000,000	1	2

Acquisitions (Second quarter 20

Acquisitions (Second quarter 2015) - Additional Information (Detail) - Acquisition of Client Lists [Member] $ in Millions	3 Months Ended
	Sep. 30, 2015USD ($)BusinessClient_List	Jun. 30, 2015USD ($)BusinessClient_List	Mar. 31, 2015USD ($)Client_List
Business Acquisition, Contingent Consideration [Line Items]
Consideration paid in cash | $	$ 0.2	$ 3	$ 0.1
Number of businesses acquired	0	0
Employee Services [Member]
Business Acquisition, Contingent Consideration [Line Items]
Number of client list purchased | Client_List	2,000,000	1	2

Acquisitions (Third quarter 201

Acquisitions (Third quarter 2015) - Additional Information (Detail) - Acquisition of Client Lists [Member] $ in Millions	3 Months Ended
	Sep. 30, 2015USD ($)BusinessClient_List	Jun. 30, 2015USD ($)BusinessClient_List	Mar. 31, 2015USD ($)Client_List
Business Acquisition, Contingent Consideration [Line Items]
Consideration paid in cash	$ 0.2	$ 3	$ 0.1
Guaranteed future consideration	$ 0.5		$ 0.3
Number of businesses acquired | Business	0	0
Employee Services [Member]
Business Acquisition, Contingent Consideration [Line Items]
Number of client list purchased | Client_List	2,000,000	1	2

Acquisitions (First quarter 270

Acquisitions (First quarter 2014) - Additional Information (Detail) $ in Millions	Feb. 01, 2014	Jan. 01, 2014Employees	Sep. 30, 2014USD ($)Business	Jun. 30, 2014USD ($)Business	Mar. 31, 2014USD ($)Business	Sep. 30, 2015USD ($)	Sep. 30, 2014USD ($)
Business Acquisition, Contingent Consideration [Line Items]
Consideration paid in common stock						$ 2	$ 0.2
Contingent consideration						$ 4.2
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			$ 3.1	$ 8.1	$ 16.5
Consideration paid in common stock				0.9	1.9
Contingent consideration			$ 1.9	$ 2.1	$ 10.2		$ 1.9
Number of businesses acquired | Business			1	1	3
Centric Insurance Agency [Member]
Business Acquisition, Contingent Consideration [Line Items]
Acquired entity, name		Centric Insurance Agency
Effective date of acquisition						Jan. 1, 2014
Lewis Birch & Richardo, LLC [Member]
Business Acquisition, Contingent Consideration [Line Items]
Acquired entity, name	Lewis Birch & Richardo, LLC
Effective date of acquisition						Feb. 1, 2014
Clearview National Partners, L.L.C [Member]
Business Acquisition, Contingent Consideration [Line Items]
Acquired entity, name		Clearview National Partners, LLC
Effective date of acquisition						Jan. 1, 2014
Clearview National Partners, L.L.C [Member] | Minimum [Member]
Business Acquisition, Contingent Consideration [Line Items]
Number of employees covered | Employees		100

Acquisitions (Second quarter 71

Acquisitions (Second quarter 2014) - Additional Information (Detail) $ in Millions	3 Months Ended			9 Months Ended
	Sep. 30, 2014USD ($)Business	Jun. 30, 2014USD ($)Business	Mar. 31, 2014USD ($)Business	Sep. 30, 2015USD ($)	Sep. 30, 2014USD ($)
Business Acquisition, Contingent Consideration [Line Items]
Consideration paid in common stock				$ 2	$ 0.2
Contingent consideration				$ 4.2
Clearview National Partners, L.L.C, Centric Insurance Agency and Lewis Birch & Richardo, LLC [Member]
Business Acquisition, Contingent Consideration [Line Items]
Number of businesses acquired | Business	1	1	3
Consideration paid in cash	$ 3.1	$ 8.1	$ 16.5
Consideration paid in common stock		0.9	1.9
Contingent consideration	$ 1.9	$ 2.1	$ 10.2		$ 1.9

Acquisitions (Third quarter 272

Acquisitions (Third quarter 2014) - Additional Information (Detail) $ in Millions	3 Months Ended
	Sep. 30, 2014USD ($)Business	Jun. 30, 2014USD ($)Business	Mar. 31, 2014USD ($)Business	Sep. 30, 2015USD ($)
Business Acquisition, Contingent Consideration [Line Items]
Contingent consideration				$ 4.2
Clearview National Partners, L.L.C, Centric Insurance Agency and Lewis Birch & Richardo, LLC [Member]
Business Acquisition, Contingent Consideration [Line Items]
Number of businesses acquired | Business	1	1	3
Consideration paid in cash	$ 3.1	$ 8.1	$ 16.5
Contingent consideration	$ 1.9	$ 2.1	$ 10.2

Acquisitions - Schedule of Esti

Acquisitions - Schedule of Estimated Fair Values of Assets Acquired and Liabilities Assumed (Detail) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2014
Business Acquisition [Line Items]
Goodwill	$ 441,316	$ 435,231
Clearview National Partners, L.L.C, Centric Insurance Agency and Lewis Birch & Richardo, LLC [Member]
Business Acquisition [Line Items]
Cash			$ 382
Accounts receivable, net			3,408
Work in process, net			900
Other assets			406
Identifiable intangible assets	2,844		11,109
Current liabilities			(3,690)
Total identifiable net assets	2,844		12,515
Goodwill	6,865		31,925
Aggregate purchase price	$ 9,709		$ 44,440

Acquisitions (Aggregate purchas

Acquisitions (Aggregate purchase price) - Additional Information (Detail) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2014
Business Acquisition, Contingent Consideration [Line Items]
Goodwill	$ 441,316	$ 435,231
Clearview National Partners, L.L.C, Centric Insurance Agency and Lewis Birch & Richardo, LLC [Member]
Business Acquisition, Contingent Consideration [Line Items]
Goodwill	6,865		$ 31,925
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		22,700
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			$ 9,200

Acquisitions (Contingent purcha

Acquisitions (Contingent purchase price liability) - Additional Information (Detail) $ in Millions	Sep. 30, 2015USD ($)
Business Acquisition, Contingent Consideration [Line Items]
Contingent consideration	$ 4.2
Contingent Purchase Price Liability Current [Member]
Business Acquisition, Contingent Consideration [Line Items]
Contingent consideration	1.6
Contingent Purchase Price Liability Non-current [Member]
Business Acquisition, Contingent Consideration [Line Items]
Contingent consideration	$ 2.6

Acquisitions (Change in conting

Acquisitions (Change in contingent purchase price liability related to prior acquisitions) - Additional Information (Detail) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Business Combinations [Abstract]
Fair value of contingent consideration	$ 3.1	$ 3.6

Acquisitions (Contingent earnou

Acquisitions (Contingent earnouts related to prior acquisitions) - Additional Information (Detail) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Business Combinations [Abstract]
Consideration paid in cash for previous acquisitions	$ 7.8	$ 4.1
Number of common stock issued	200,000
Common stock value related to contingent earnouts for previous acquisitions	$ 2	$ 0.2

Discontinued Operations and D78

Discontinued Operations and Divestitures (Discontinued Operations) - Additional Information (Detail) - Office	1 Months Ended	3 Months Ended	9 Months Ended
	Dec. 31, 2014	Sep. 30, 2015	Sep. 30, 2015
Discontinued Operations and Disposal Groups [Abstract]
Discontinued Operations, Number of Operations Sold	2	2	2

Discontinued Operations and D79

Discontinued Operations and Divestitures - Loss from Discontinued Operations, Net of Tax (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Discontinued Operations and Disposal Groups [Abstract]
Revenue	$ 308	$ 3,223	$ 6,216	$ 10,708
Loss from discontinued operations before income tax	(859)	(367)	(1,852)	(1,604)
Income tax benefit	(298)	(128)	(626)	(790)
Loss from discontinued operations, net of tax	$ (561)	$ (239)	$ (1,226)	$ (814)

Discontinued Operations and D80

Discontinued Operations and Divestitures - Gain on Disposals of Discontinued Operations (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Discontinued Operations and Disposal Groups [Abstract]
Gain on disposal of discontinued operations, before income tax	$ 1,381	$ 1,010	$ 1,510	$ 125
Income tax expense	209	403	48	19
Gain on disposal of discontinued operations, net of tax	$ 1,172	$ 607	$ 1,462	$ 106

Discontinued Operations and D81

Discontinued Operations and Divestitures - Assets and Liabilities (Detail) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Assets:
Accounts receivable, net	$ 3,212	$ 4,699
Other assets	470	530
Assets of discontinued operations	3,682	5,229
Liabilities:
Accounts payable	113	388
Accrued personnel	181	591
Accrued expenses	137	324
Liabilities of discontinued operations	$ 431	$ 1,303

Segment Disclosures - Additiona

Segment Disclosures - Additional Information (Detail)	9 Months Ended
	Sep. 30, 2015Practice_Groups
Segment Reporting [Abstract]
Number of business units of the company	3

Segment Disclosures - Summary o

Segment Disclosures - Summary of Segment Information (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Segment Reporting Information [Line Items]
Revenue	$ 187,102	$ 180,269	$ 586,010	$ 562,461
Operating expenses	159,175	155,233	493,156	475,488
Gross margin	27,927	25,036	92,854	86,973
Corporate general & admin	8,043	8,889	24,523	27,393
Operating income (loss)	19,884	16,147	68,331	59,580
Other income (expense):
Interest expense	(1,840)	(3,123)	(7,665)	(10,133)
Gain on sale of operations, net	5	17	106	93
Other income (expense), net	(1,673)	(1,368)	60	4,543
Total other income (expense)	(3,508)	(4,474)	(7,499)	(5,497)
Income (loss) from continuing operations before income tax expense	16,376	11,673	60,832	54,083
Operating Segments [Member] | Financial Services [Member]
Segment Reporting Information [Line Items]
Revenue	118,354	115,931	378,857	372,832
Operating expenses	101,979	98,987	312,942	305,333
Gross margin	16,375	16,944	65,915	67,499
Operating income (loss)	16,375	16,944	65,915	67,499
Other income (expense):
Other income (expense), net	475	191	575	232
Total other income (expense)	475	191	575	232
Income (loss) from continuing operations before income tax expense	16,850	17,135	66,490	67,731
Operating Segments [Member] | Employee Services [Member]
Segment Reporting Information [Line Items]
Revenue	61,293	56,891	184,968	167,479
Operating expenses	51,043	47,194	153,813	138,865
Gross margin	10,250	9,697	31,155	28,614
Operating income (loss)	10,250	9,697	31,155	28,614
Other income (expense):
Interest expense	(9)	(7)	(28)	(23)
Other income (expense), net	462	97	660	472
Total other income (expense)	453	90	632	449
Income (loss) from continuing operations before income tax expense	10,703	9,787	31,787	29,063
Operating Segments [Member] | National Practices [Member]
Segment Reporting Information [Line Items]
Revenue	7,455	7,447	22,185	22,150
Operating expenses	6,644	6,585	19,894	19,902
Gross margin	811	862	2,291	2,248
Operating income (loss)	811	862	2,291	2,248
Other income (expense):
Other income (expense), net	2	4	3	4
Total other income (expense)	2	4	3	4
Income (loss) from continuing operations before income tax expense	813	866	2,294	2,252
Corporate and Other [Member]
Segment Reporting Information [Line Items]
Operating expenses	(491)	2,467	6,507	11,388
Gross margin	491	(2,467)	(6,507)	(11,388)
Corporate general & admin	8,043	8,889	24,523	27,393
Operating income (loss)	(7,552)	(11,356)	(31,030)	(38,781)
Other income (expense):
Interest expense	(1,831)	(3,116)	(7,637)	(10,110)
Gain on sale of operations, net	5	17	106	93
Other income (expense), net	(2,612)	(1,660)	(1,178)	3,835
Total other income (expense)	(4,438)	(4,759)	(8,709)	(6,182)
Income (loss) from continuing operations before income tax expense	$ (11,990)	$ (16,115)	$ (39,739)	$ (44,963)

New Accounting Pronouncements -

New Accounting Pronouncements - Additional Information (Detail) $ in Millions	Sep. 30, 2015USD ($)
Accounting Changes and Error Corrections [Abstract]
Unamortized debt issue costs	$ 0

Subsequent Events - Additional

Subsequent Events - Additional Information (Detail) shares in Millions	Oct. 01, 2015USD ($)Participants	Oct. 30, 2015USD ($)	Sep. 30, 2015USD ($)shares	Sep. 30, 2015USD ($)shares	Dec. 31, 2014USD ($)
2010 Notes [Member]
Subsequent Event [Line Items]
Common stock equivalent impact | shares			1.6	1.3
2010 Convertible Senior Subordinated Notes [Member]
Subsequent Event [Line Items]
Principal amount of notes			$ 48,373,000	$ 48,373,000	$ 97,650,000
Common stock equivalent impact | shares			1.6	1.3
Subsequent Event [Member] | Pension Resource Group Inc [Member]
Subsequent Event [Line Items]
Estimated revenue	$ 4,800,000
Consideration paid in cash	$ 2,000,000
Subsequent Event [Member] | Pension Resource Group Inc [Member] | Minimum [Member]
Subsequent Event [Line Items]
Number of clients of acquired entity | Participants	500
Subsequent Event [Member] | Pension Resource Group Inc [Member] | Maximum [Member]
Subsequent Event [Line Items]
Number of clients of acquired entity | Participants	60,000
Subsequent Event [Member] | 2010 Convertible Senior Subordinated Notes [Member]
Subsequent Event [Line Items]
Principal amount of notes	$ 48,400,000
Conversion rate per $ 1,000 principal of convertible notes	$ 1,000
Conversion value of Notes		$ 71,800,000