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PERM sponsor, #3,274 of 70,985 by filings

Marcum LLP

Main job
Accountants and Auditors · 71% of its filings
Main worksite
New York, NY · 29% of its filings
Industry
Offices of Certified Public Accountants · NAICS 541211

Waiting on a case with Marcum LLP?

  • When it'll likely be decided
  • An email when DOL moves it

It's on your ETA-9089 receipt. It goes into the page's address, so you can bookmark the result.

Don't have the number? Find it among their filings.

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Too few cases for a rate

13 decided filings: too few for an approval rate.

Why

Across every PERM case DOL decided in this window, 3.20% were denied. At that rate a file this size comes back clean most of the time whatever the sponsor did, so a percentage would be a fact about how few cases there are. Telling a clean record apart from the field takes about 117 decided cases.

Filings

14

#3,274 of 70,985

Certified

13

0 denied

Approval

Not shown

withheld: 13 decided

Median wage

$106,163

offered, per year

Median days

466

at the field median

Right now

DOL's live record of its cases, read every day, and what it has done to them as a group.

In the queue right now 10 cases in the live tracker

Nothing for this sponsor is waiting on a decision. All 10 of their cases in the live tracker are closed.

All 10 of this sponsor's cases in DOL's live status are decided: nothing of theirs is in the queue. Live case tracker, as of October 19, 2026

Follow Marcum LLP

An email when DOL moves its cases as a group: five or more on or off hold in a day, or a batch decided well above its usual pace.

What DOL has done to its cases as a group

Nothing employer-wide since this site's record began on August 27, 2026.

You confirm by email first. One click turns it off.

How long it takes

How long their cases are taking

  1. Every employer

    median of 28,615 decisions in the same 90 days

    302 days

None of their cases were decided in the last 90 days, too few for a median of their own. Filing to decision, over decisions we watched DOL make; withdrawals left out.

Filed today: a new case joins the same line as anyone's, behind 81,062 cases, and would be decided around March 16, 2027 (between February 24, 2027 and April 25, 2027). Estimate another date

Every program

Across DOL's programs

The wage request, the PERM and the H-1B labor condition application, one line each.

PERM (green card)
14 published
0 pending
$106,163 median, n=14
Prevailing wage requests
15 published
0 pending
$113,818 median, n=14
H-1B labor condition applications
142 published
0 pending
$90,000 median, n=142

Its median H-1B wage is $90,000 across 142 LCAs, 15.2% lower than its median PERM wage of $106,163 across 14 cases. Different forms, different years and different jobs sit behind the two medians, so this is a gap in what was filed, not a finding.

Every case across these programs is in the search.

How these are counted

Medians are of the published rows with a usable wage, annualised from whatever unit the filing quoted, and withheld under 10 wages. DOL publishes no employer number, so filings are matched by the employer's legal name; another employer with the same legal name would be counted here too. The PERM is the green-card step; the wage request comes months before it, and the LCA is the separate form for an H-1B. DOL publishes each in its own file, and its live record shows what is still open.

Its newest wage requests and LCAs

Filed by Marcum LLP, newest first. Decided ones carry the wage from DOL's quarterly files.

Wage requests

All wage requests by this employer

H-1B LCAs

All H-1B LCAs by this employer

Source: DOL's own case-status service, flag.dol.gov, where any of these numbers can be looked up. A filing shows there soon after it's made, months before DOL's quarterly files.

What its H-1B LCAs were for

From DOL's quarterly LCA files: 142 LCAs filed by Marcum LLP, 134 of them certified with the worker breakdown on Form ETA-9035.

New hires and transfers

45 positions for new employment, 38 moving here from another employer.

  • New employment 7a 45 · 34%
  • Change of employer 7e 38 · 28%
  • Continuing 7b 35 · 26%
  • Change in previous employment 7c 8 · 6%
  • Concurrent employment 7d 0 · 0%
  • Amended petition 7f 8 · 6%

Shares of the 134 worker positions requested. These are positions on certified LCAs, not people hired: DOL certifies an LCA before any petition, and many are never used.

What each box on the form means
  • New employment (7a). Starting with a new employer.
  • Change of employer (7e). Moving here from another employer, keeping the visa classification already held.
  • Continuing (7b). Staying with the same employer.
  • Change in previous employment (7c). Same employer, no material change to the job duties.
  • Concurrent employment (7d). Adding this employer while keeping another.
  • Amended petition (7f). Same employer, with a material change to the job duties.

Form ETA-9035, Section B, Item 7, in DOL's words from its LCA record layout. One LCA can tick several boxes.

Wage level it chose

  • Level I 45 · 34%
  • Level II 44 · 33%
  • Level III 34 · 25%
  • Level IV 11 · 8%

Shares of the 134 certified LCAs that named an OES level. The form asks for the level only when the employer set the wage from the OES survey itself; 0 of 134 used another source, such as a DOL wage determination or another survey. Level I is entry, Level IV fully competent.

What it declared on Section H

H-1B-dependent
No
Found a willful violator
No

As answered on its newest LCA, filed October 24, 2024. Declared H-1B-dependent on 0 of 124 LCAs, and a willful violator on 0 of 137. Both are the employer's own answers.

What the two answers mean

H-1B-dependent (20 CFR 655.736(a)): 25 or fewer full-time-equivalent employees in the US and more than 7 H-1B workers; 26 to 50 and more than 12; or 51 or more, with H-1B workers equal to at least 15% of them.

Willful violator (655.736(f)): DOL or the Justice Department found a willful failure or a misrepresentation of a material fact in the five years before the LCA was filed.

Either one adds two promises to the employer's LCAs: not to displace US workers, and to recruit US workers before hiring H-1B workers (655.738, 655.739). They don't apply to an LCA used only for exempt workers, paid at least $60,000 a year or holding a related master's degree (655.737). The rule on eCFR

Visas these LCAs support: H-1B 137 · E-3 (Australia) 5. E-3 and H-1B1 use the same LCA as the H-1B.

Against other sponsors

Where it sits among 70,985 sponsors. The full ranking sorts every column.

Each figure ranked only among sponsors with enough cases for it to mean something. No single score: they measure different things.

  • H-1B LCAs certified in the last 24 months

    1 certified in the last 24 months

    Higher than 13% of the 27,903 sponsors with a certified LCA in the last 24 months.

  • USCIS H-1B approval rate, last 3 fiscal years

    97.7% of 43 USCIS decisions

    Higher than 38% of the 5,810 sponsors with 20 or more USCIS decisions.

Position in the field 1,343 sponsors with 30+ decided

Approval rate

not shownunder 30 decided

0% 100%

Median days to decision

466 daysmiddle of 13 decided, too few to rank

5d 1152d
Each bar counts sponsors at that value. More
Each bar counts sponsors at that value. Sponsors with fewer than 30 decided cases are left out of the population rather than plotted, because a rate over a handful of cases lands wherever the handful landed. This sponsor has 13 decided cases, so its median days is marked but left unranked, and no approval rate is drawn at all.
DOL PERM disclosure files

Against the sponsors ranked nearest

The 120 sponsors ranked nearest filed 14 filings each.

Their median wait
472 days
This one
466 days

This one sits 6 days ahead of them.

Why no approval rate

A band is a slice of the volume ranking rather than a population picked for having enough decided cases, so a band rate would be solid at the top of the list and noise at the bottom, under one heading.

Where this sits in the ranking

Ranked 3,274 of 70,985 by volume: 3,273 filed at least as many filings, and 67,711 filed no more.

Just above
Taulia LLC 14 filings
Just below
Langan Engineering and Environmental Services LLC 14 filings

Sponsors filing at the same rate

Ranked either side of this one: they file about as many PERM cases.

Sponsors hiring for the same work

The employers filing the most PERM cases for Accountants and Auditors, the occupation this sponsor files for most.

What they file, and where

A rank says how much. It says nothing about what the work is, which is the part a job offer from this sponsor turns on.

What the jobs are

Accountants and Auditors

SOC 13-2011.00 · 10 filings, 71% of everything they file

How this is counted

These are the 4 occupations with the most filings, 13 of 14 cases between them. The occupation on a PERM is the SOC code on the form, which is the job as DOL classifies it rather than the job title on the offer. DOL still accepts two SOC vintages, so one job can appear twice under two codes; the code is printed for exactly that reason.

The industry they declared

Offices of Certified Public Accountants

NAICS 541211 · 12 filings

  • Accounting, Tax Preparation, Bookkeeping, and Payroll Services 541212
How this is counted

The NAICS code the employer entered on the form, with the Census Bureau's title for it. DOL publishes the code alone, and an employer can file under more than one.

Where the jobs are

  • California 4
  • New York 4
  • Florida 2
  • Connecticut 1
  • District of Columbia 1
  • Illinois 1
How this is counted

The worksite state on the application, which is where the job is and not where the company is headquartered. Volume by state across everyone is on the state map. These 6 states cover 13 of 14 filings.

Where the work is

  • New York, NY 4
  • San Francisco, CA 2
  • San Jose, CA 2
  • Boston, MA 1
  • Chicago, IL 1
  • Ft. Lauderdale, FL 1
How this is counted

The worksite city on the application, which is where the job is. These 6 cities cover 11 of 14 filings.

Who files for them

  1. Jackson Lewis P.C. 14 filings
How this is counted

The law firm named on the application. 14 of 14 filings, 100% of the total.

Newspapers it advertised in

  1. The New York Times

    4 cases

  2. San Francisco Chronicle

    3 cases

  3. Boston Sunday Globe

    1 cases

  4. Miami Herald

    1 cases

  5. New Haven Register

    1 cases
How this is counted

The newspaper or professional journal named for each case's two print ads, one count per paper per case, however the filer spelled it.

Additional steps it used

  1. Job search websites

    10 cases

  2. Local or ethnic newspapers

    10 cases

  3. Radio or TV ads

    10 cases
How this is counted

The steps a professional job needs beyond the job order and the ads, by the number of cases that name each.

How long before filing it began

  1. Under 30 days

    0.0%

  2. 30 to 59 days

    0.0%

  3. 60 to 89 days

    10%

  4. 90 to 119 days

    60%

  5. 120 to 149 days

    30%

  6. 150 to 180 days

    0.0%

  7. Over 180 days

    0.0%
How this is counted

Days from the first recruitment step to the filing. 20 C.F.R. § 656.17(e) puts the job order and ads 30 to 180 days before filing.

Where every PERM employer recruits

History

Year by year since 2011

38 PERM decisions from FY2011 to FY2026, busiest in FY2025 with 6.

  • certified
  • denied
  • withdrawn

Fiscal years, October to September. A year filed under another name is missing, not zero. FY2026 is partial: DOL's newest file runs through June 2026.

Every year as a table
Fiscal year Certified Denied Withdrawn
FY2011 0 0 1
FY2012 3 0 0
FY2013 1 0 0
FY2014 0 0 0
FY2015 2 0 0
FY2016 1 0 0
FY2017 1 0 0
FY2018 3 0 0
FY2019 3 0 0
FY2020 1 0 0
FY2021 1 0 1
FY2022 1 0 1
FY2023 4 0 0
FY2024 5 0 0
FY2025 5 0 1
FY2026 3 0 0

Decided in FY2016 to FY2023

All 17. Case numbers from these years start with A-; look one up for DOL's full record.

Case Decided Outcome Job Offered wage
A-22129-52219 2023-02-23 certified Senior Accountant, NY $88,000
A-22101-38982 2023-01-11 certified Tax Supervisor, FL $107,500
A-21362-91202 2022-12-16 certified Assurance Staff, NY $105,706
A-22026-03113 2022-11-18 certified International Tax Manager, FL $155,000
A-21173-05074 2021-12-27 certified Assurance Manager, CA $122,000
A-21197-18560 2021-12-20 withdrawn Assurance Senior, PA $99,694
A-21092-69632 2021-09-13 withdrawn Assurance Supervisor, TX $99,133
A-20092-37896 2020-11-06 certified Tax Senior, RI $69,243
The other 9
A-20034-14596 2020-06-19 certified Assurance Manager, NY $99,902
A-19128-02712 2019-09-17 certified Tax Supervisor, FL $87,000
A-19113-96359 2019-06-24 certified Tax Supervisor, CT $79,600
A-18305-36276 2019-03-14 certified Tax Supervisor, FL $85,000
A-18040-41817 2018-06-07 certified SENIOR ACCOUNTANT, NY $89,000
A-17207-68412 2018-03-23 certified Assurance Senior, CA $88,000
A-17201-65962 2018-01-19 certified Tax Senior Accountant, CA $74,000
A-16134-10003 2016-10-12 certified Assurance Manager, CA $82,000
A-15054-53023 2015-10-22 certified Audit Senior Manager – Real Estate, NY $151,000

Who they sponsored, FY2016 to FY2023

From DOL's old form; the form in use since mid-2023 doesn't carry them. Top six of each.

Country of citizenship

  • China 8
  • India 2
  • South Korea 2
  • Canada 1
  • Chile 1
  • Poland 1

Worker's education

  • Master's 11
  • Bachelor's 6

Visa held when filed

  • H-1B 15
  • F-1 1
  • H-1B1 1

Schools

  • ANNAMALAI UNIVERSITY 1
  • BOSTON COLLEGE 1
  • CLARK UNIVERSITY 1
  • FLORIDA GULF COAST UNIVERSITY 1
  • JOHNSON WALES UNIVERSITY 1
  • TEMPLE UNIVERSITY 1

Fields of study

  • ACCOUNTING 10
  • FINANCE 2
  • ACCOUNTING AND FINANCE 1
  • ACCOUNTING AND FINANCIAL MANAGEMENT 1
  • BUSINESS ADMINISTRATION IN FINANCE 1
  • ECONOMICS 1

Notes on these numbers

What this rank counts, and what it doesn't

DOL prints the name that went on the form, so one sponsor can appear under several. The entry below start the same way and were not merged, because the difference between them is more than a mistyped letter. Some may be the same sponsor; some are a different one. Rank #3,274 counts this page's cases only.

2 filings sit on those pages rather than this one. The methodology has the rule that decides which spellings merge.

What these numbers don't say

5 notes
The wage is the job, not the payer
Their filings are led by Accountants and Auditors, 10 of 14. The median offered wage moves almost entirely with what roles they file. A software developer and a poultry cutter are different numbers wherever they are filed, so this figure is not plotted against the field and no percentile is given for it: that comparison would rank occupation mix and call it pay. Wages by occupation are on the wages page.
Volume doesn’t change the wait
DOL works a single national queue, oldest first, whoever filed the case, so these 14 filings bought no priority: a company with four thousand waits exactly as long as one with three.
The name is a legal entity
DOL prints whatever went on the form, and here that name ranks 3,274. A group that files through several subsidiaries appears as several rows, and one that files everything through a parent appears once, so a rank is a rank among printed names rather than among companies.
A median over 13 decided cases
The queue is national and first in, first out, so this figure follows when the cases were filed as much as it follows the sponsor.
Two sources, and they do not add up
The filing counts come from DOL's disclosure files, where every row already carries a decision date, so nothing pending is in them. The queue figures come from a live per-case tracker with its own coverage and its own as-of date. Subtracting one from the other gives a number that means nothing. The worksite on most of these is CA. Where the queue stands overall is on the processing times page.

The window these figures cover: DOL's PERM disclosure files for fiscal years 2024 to 2026, through the third quarter of 2026, 373,939 decided cases. Nothing pending is counted here. How each figure is built

Case data: DOL quarterly disclosure files (flag.dol.gov) · data through Jun 30, 2026 · quarterly

Employers and firms: Derived from DOL's disclosure files · data through Jun 30, 2026 · rebuilt with each quarterly load

Per-case statuses: flag.dol.gov/recaptcha/caseStatus (DOL, direct) · data through Oct 19, 2026 · daily

What each source includes

Case data: Decided PERM cases only. A case still waiting isn't in here, so counts and durations describe finished cases.

Employers and firms: Employers, law firms and occupations ranked from decided cases only.

Per-case statuses: Every PERM case DOL indexes, pending included. No wage, law firm or worksite: DOL reveals those only when a case is published.

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