Rootberg Business Services, Inc.Rootberg Business Services, Inc.

Small Firm Setting?

Large Firm Leverage?You No Longer Have

to Choose…

NASDAQ: CBIZNASDAQ: CBIZ

Rootberg Business Services, Inc.

A Century Business Services Company“The Company with a Local Firm Setting

and National Firm Resources!”

Rootberg Business Services, Inc.

A Century Business Services Company“The Company with a Local Firm Setting

and National Firm Resources!”

Local Firms vs. National Firms

Diversity of experience (not pigeon-holed).

Direct contact with partners and upper management.

Immediate client contact and responsibility.

Relaxed environment.

Local Firm Advantages Ability to advance more rapidly

due to personal recognition.

National Firm Advantages National name recognition. Departmental/Geographical

mobility. Opportunity to specialize in

certain industries. Nationwide training and

career development. Competitive compensation

and more comprehensive benefits.

Local Company Overview

Philip Rootberg & Company, LLP Founded as an audit and accounting firm in 1953. 18th largest accounting firm in Chicago. Clients include publicly and privately held companies in a wide

range of industries, including: real estate development and management; construction; wholesale, retail, and distribution; service industries; manufacturing; and not-for-profit and governmental.

Perform audits, reviews, compilations and other attest services as an independent public accounting firm.

National Company Overview

Rootberg Business Services, Inc.

In January 1998, Rootberg Business Services, Inc. was formed as a subsidiary of Century Business Services, IncCentury Business Services, Inc., a publicly held company providing integrated business services and products.

As a subsidiary of Century Business Services, Inc., Rootberg Business Services, Inc. is the Chicago accounting services firm that offers a diverse and comprehensive array of tax, business consulting and other nonattest services.

Company Overview

Century Business Services, Inc. (CBIZ) Already the 7th largest accounting firm in the nation, including

over 35 affiliated accounting firms. More than 250 offices--and growing. Serving a $250 billion, growing, domestic industry. Strong operating margins; proven financial performance. The premier growth opportunity for the decade. Uniquely positioned to provide “One-Stop Shopping” for all small

to medium-sized company’s business service needs.

REVENUE$

01 00 Firm Headquarters million Offices Partners Professionals

1 2 PriceWaterhouseCoopers New York 8,878.0 186 2,932 34,1512 4 Deloitte & Touche New York 5,838.0 103 2,155 20,6583 5 KPMG New York 5,400.0 145 1,500 19,0004 3 Ernst & Young New York 4,270.0 82 1,946 13,6535 1 Andersen Chicago 3,600.0 80 1,313 17,6006 6 H & R Block Tax Services, Inc. Kansas C ity, Mo. 1,431.0 9,765 3,500 4,117

7 7 Century Business Services Cleveland 436.1 158 n.a. 2,1448 9 Grant Thornton New York 416.0 47 256 2,1259 10 BDO Seidman Chicago 408.0 37 288 1,210

10 8 RSM McGladrey Bloomington, MN 338.1 100 499 2,02111 11 American Express Tax and Business New York 325.0 63 298 2,41412 13 J ackson Hewitt Tax Service Parsippany, N.J . 192.8 2,799 n.a. n.a.13 12 Crowe, Chizek and Co. Indianapolis 150.3 11 122 96614 15 Moss Adams Seattle 143.0 21 173 849

RANK

12-3-96

Growth is the Key!

More than 250 offices in 39 states serving 100,000 customers which employ more than 2 million people

Additionally, more than 650 franchisee offices in 47 states

5-1-98

6-1-01

The Difference!

Rootberg Business Services Can Offer YOU More Than the Others…

You Can Have the...

Best of Both Worlds

Small Firm National Firm

How We Measure Up!

Local Firm Advantages Ability to advance more rapidly

due to personal recognition (not just a number).

Diversity of experience (not pigeon-holed).

Direct contact with partners and upper management.

Immediate client contact and responsibility.

Relaxed environment.

Rootberg Business Services Have retained “Small Firm

Atmosphere.”

We give staff immediate exposure to a broad range of areas and responsibilities.

Management meetings and “client teams.”

Staff interact with and become responsible for clients immediately.

Develop career at your own pace through the help of mentors.

How We Measure Up!

National Firm Advantages National name recognition. Departmental/Geographical

mobility.

Opportunity to specialize in certain industries.

Nationwide staff training and career development.

Competitive compensation and more comprehensive benefits.

Century Business Services Rapid exposure nationally. Expansion of Departments

and CBIZ offices nationwide. Full menu of specialization

throughout affiliated firms.

Out-of-state staff seminars and CBIZ leadership workshops.

We compete with the large firms, and are able to offer a stock ownership program.

Diversity of Experience

Accounting Staff Position

IRS Relations

Audit*

Compilation*

Review* Retirement PlanCompliance

Attestation*

BusinessReporting Individual Tax Consulting

and Return Preparation

Business Tax Consultingand Return Preparation

Business Client

Accounting Staff Member

Litigation Support

Business and Management Consulting 1120, 1120S, 1065 Strategic Tax

Planning

1040 - Individual

1041 - Trust

EstatePlanning

* All attestation work is performed by Philip Rootberg & Company, LLP.

An Independent Accounting Firm

Diversity of Experience

Tax Staff Position

1040 - Individual Return

1120S - Client’s Business

1065 - Client’s Real Estate

Tax & Estate Planning

5500 - Pension Plans

706 - Client’s Estate

1041 - Client’s Children’s Trust

Individual Client

Tax Staff Member

Diversity of Experience

Business Technology Staff Position

Integrated AccountingSystems Implementation

Workgroup ProductivitySystems Consulting

End-user TrainingSeminars

Technology Planning

eCommerce eBusinessSolutions

Website Design andAdministration

Network Design &Implementation

Business Client

Business TechnologyStaff Member

Professional Certification(MCSE, CNE, MCP, MCSD)

Continuing Education

There’s More to the Puzzle!

Become a Relationship Manager

CLIENT

Benefits Designand Administration

Human ResourceServices

Information TechnologyServices

Valuation Services

Specialty InsuranceProducts and Services

Payroll Services

Worker’s CompensationAdministration Services

Client ResourcesClient Resources

Tax ServicesAccounting Systems,

Advisory Services

NASDAQ: CBIZ