1 EXHIBIT 21.1 SUBSIDIARIES OF REGISTRANT NAME OF SUBSIDIARY STATE OF INCORPORATION - ------------------ ---------------------- The Profit Recovery Group International I, Inc. ............ Georgia The Profit Recovery Group Asia, Inc. ....................... Georgia The Profit Recovery Group Canada, Inc. ..................... Georgia The Profit Recovery Group France, Inc. ..................... Georgia The Profit Recovery Group Mexico, Inc. ..................... Georgia The Profit Recovery Group U.K., Inc. ....................... Georgia The Profit Recovery Group Belgium, Inc. .................... Georgia The Profit Recovery Group Australia, Inc. .................. Georgia The Profit Recovery Group New Zealand, Inc. ................ Georgia The Profit Recovery Group Netherlands, Inc. ................ Georgia The Profit Recovery Group Germany, Inc. .................... Georgia The Profit Recovery Group Singapore PTE LTD................. (1) The ShapsGroup, Inc. ....................................... Georgia Accounts Payable Recovery Services, Inc. ................... Georgia - --------------- (1) A Singapore private limited company and a wholly-owned subsidiary of The Profit Recovery Group Asia, Inc.