2. Rootberg Business Services, Inc.

3. Small Firm Setting? Large Firm Leverage? You No Longer Have to Choose…

4. NASDAQ: CBIZNASDAQ: CBIZ Rootberg Business Services, Inc. A Century Business Services Company “The Company with a Local Firm Setting and National Firm Resources !”

5. 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.

6. 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.

7. National Company Overview Rootberg Business Services, Inc. Century Business Services, Inc  In January 1998, Rootberg Business Services, Inc. was formed as a subsidiary of Century 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.

8. 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.

9. 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

10. The Difference! Rootberg Business Services Can Offer YOU More Than the Others…

11. You Can Have the... Best of Both Worlds Small Firm National Firm

12. 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.

13. 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.

14. Diversity of Experience Accounting Staff Position

15. IRS Relations Audit* Compilation* Review* Retirement Plan Compliance Attestation* Business Reporting Individual Tax Consulting and Return Preparation Business Tax Consulting and Return Preparation Business Client Accounting Staff Member Litigation Support Business and Management Consulting 1120, 1120S, 1065 Strategic Tax Planning 1040 - Individual1041 - Trust Estate Planning * All attestation work is performed by Philip Rootberg & Company, LLP. An Independent Accounting Firm

16. Diversity of Experience Tax Staff Position

17. 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

18. Diversity of Experience Business Technology Staff Position

19. Integrated Accounting Systems Implementation Workgroup Productivity Systems Consulting End-user Training Seminars Technology Planning eCommerce eBusiness Solutions Website Design and Administration Network Design & Implementation Business Client Business Technology Staff Member Professional Certification (MCSE, CNE, MCP, MCSD) Continuing Education

20. There’s More to the Puzzle!

21. Become a Relationship Manager CLIENT Benefits Design and Administration Human Resource Services Information Technology Services Valuation Services Specialty Insurance Products and Services Payroll Services Worker’s Compensation Administration Services Client Resources Tax Services Accounting Systems, Advisory Services

23. NASDAQ: CBIZ