<SEC-DOCUMENT>0000315213-20-000089.txt : 20201127
<SEC-HEADER>0000315213-20-000089.hdr.sgml : 20201127
<ACCEPTANCE-DATETIME>20201026190300
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000315213-20-000089
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20201026

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ROBERT HALF INTERNATIONAL INC.
		CENTRAL INDEX KEY:			0000315213
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-HELP SUPPLY SERVICES [7363]
		IRS NUMBER:				941648752
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		2884 SAND HILL RD
		STREET 2:		STE 200
		CITY:			MENLO PARK
		STATE:			CA
		ZIP:			94025
		BUSINESS PHONE:		6502346000

	MAIL ADDRESS:	
		STREET 1:		2884 SAND HILL ROAD
		STREET 2:		STE 200
		CITY:			MENLO PARK
		STATE:			CA
		ZIP:			94025

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	HALF ROBERT INTERNATIONAL INC /DE/
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BOOTHE FINANCIAL CORP /DE/
		DATE OF NAME CHANGE:	19870721

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BOOTHE INTERIM CORP
		DATE OF NAME CHANGE:	19600201
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<!DOCTYPE html PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.w3.org/TR/html4/loose.dtd"><html><head>
<!-- Document created using Wdesk -->
<!-- Copyright 2020 Workiva -->
<title>Document</title></head><body><div id="i273c1da4244644ba94db10102a61ae7d_32"></div><div style="min-height:94.5pt;width:100%;"><div><table style="border-collapse:collapse;display:inline-table;vertical-align:top;width:100.000%;"><tr><td style="width:1.0%;"></td><td style="width:50.236%;"></td><td style="width:0.1%;"></td><td style="width:1.0%;"></td><td style="width:2.697%;"></td><td style="width:0.1%;"></td><td style="width:1.0%;"></td><td style="width:43.767%;"></td><td style="width:0.1%;"></td></tr><tr><td colspan="3" style="background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:top;padding-left:1pt;padding-right:1pt;"><div><img alt="image11.jpg" src="image11.jpg" style="height:97px;width:313px;"></div></td><td colspan="3" style="background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td><td colspan="3" style="padding-top:2px;padding-bottom:2px;background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:middle;padding-left:108pt;padding-right:1pt;"><font style="font-size:8.5pt;font-weight:400;font-family:'Arial',sans-serif;color:#6d6d6d;background-color:rgb(255,255,255, 0.0);">2884 Sand Hill Road <br>Suite 200 <br>Menlo Park, CA 94025 <br>T 650.234.6000 <br>roberthalf.com</font></td></tr></table></div></div><div style="margin-top:12pt;"><font><br></font></div><div style="margin-top:12pt;"><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">October 26, 2020</font></div><div><font><br></font></div><div><font style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-style:italic;font-weight:400;line-height:120%;">Vi</font><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-style:italic;font-weight:400;line-height:120%;">a EDGAR (filed as Correspondence)</font></div><div><font><br></font></div><div><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">U.S. Securities and Exchange Commission</font></div><div><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">Division of Corporation Finance</font></div><div><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">Office of Trade &#38; Services</font></div><div><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">Washington, D.C.  20549</font></div><div><font><br></font></div><div><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:131%;">Attention&#58; Donna Di Silvio and Rufus Decker</font></div><div><font><br></font></div><div><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:131%;">Re&#58; &#160;&#160;&#160;&#160;Robert Half International Inc.</font></div><div><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:131%;">&#160;&#160;&#160;&#160;Form 10-K for the Fiscal Year Ended December 31, 2019</font></div><div><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:131%;">&#160;&#160;&#160;&#160;Filed February 14, 2020</font></div><div><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:131%;">&#160;&#160;&#160;&#160;File No. 1-10427</font></div><div><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">&#160;&#160;&#160;&#160;</font></div><div><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:131%;">Dear Ms. Di Silvio and Mr. Decker&#58;</font></div><div><font><br></font></div><div style="text-indent:36pt;"><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">This letter is an addendum to our response to SEC Staff comments regarding the Form 10-K for the fiscal year ended December 31, 2019, of Robert Half International Inc. (the &#8220;Company&#8221;) filed on February&#160;14, 2020. The Staff&#8217;s letter dated September 25, 2020, requested several prospective changes in presentation to our filings. In this addendum, we respectfully note for the Staff that the changes in presentation acknowledged in our response letter dated October 9, 2020, will impact additional areas of our future filings beyond those specifically referenced in the Staff&#8217;s letter. </font></div><div><font><br></font></div><div><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;text-decoration: underline;">Item 8. Financial Statements and Supplementary Data</font></div><div><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;text-decoration: underline;">Consolidated Statements of Operations, page 22</font></div><div><font><br></font></div><div style="text-indent:-18pt;padding-left:18pt;"><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:700;line-height:120%;">1.</font><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:700;line-height:120%;padding-left:9.75pt;">Since the profits (losses) on investments held in your rabbi trusts appear to be non-operating in nature, please present these amounts below all operating line items in a location and manner similar to the interest income, net line item. Refer to Rule 5-03.7(c) of Regulation S-X.</font></div><div><font><br></font></div><div style="padding-left:36pt;"><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">In response to the Staff's comment, in future filings the Company will present profits (losses) on investments held in the rabbi trusts in a separate line item for all periods presented based on the guidance in Rule 5-03.7 (c) of Regulation S-X. We do respectfully note for the Staff that the Company does not present a subtotal for income from operations in its Consolidated Statements of Operations.</font></div><div style="padding-left:36pt;"><font><br></font></div><div style="text-indent:-18pt;padding-left:72pt;"><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:700;line-height:120%;">A.</font><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:700;line-height:120%;padding-left:7.31pt;">Impact Note A - Summary of Significant Accounting Policies</font></div><div style="padding-left:36pt;"><font><br></font></div><div style="padding-left:36pt;"><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">A new section &#8220;Income (Loss) from Investments Held in Employee Deferred Compensation Trusts&#8221; will be added to Footnote A to describe the change in presentation on the Statement of Consolidated Operations. </font></div><div style="padding-left:36pt;"><font><br></font></div><div style="padding-left:36pt;"><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">Please see Exhibit A using the Form 10-K for the fiscal year ended December 31, 2019, as an example of how we plan to present this information. </font></div><div style="position:relative;width:100%;height:36pt;"><div style="position:absolute;bottom:0;width:100%;"><div><font><br></font></div></div></div><hr style="page-break-after:always"><div style="min-height:94.5pt;width:100%;"><div><font><br></font></div><div><font><br></font></div><div><font><br></font></div><div><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">Securities and Exchange Commission</font></div><div><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">October 26, 2020</font></div><div><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">Page 2</font></div></div><div><font><br></font></div><div style="text-indent:18pt;padding-left:36pt;margin-top:12pt;"><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:700;line-height:115%;">B.</font><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:700;line-height:115%;padding-left:7.92pt;">Impact to Note O - Business Segments </font></div><div style="padding-left:36pt;margin-top:12pt;margin-bottom:12pt;"><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">Historically, the Company has used the caption &#8220;Operating Income&#8221; in describing financial results for its reportable segments. Internally, the Company will continue to evaluate the performance of its reportable segments based on income before net interest income, intangible assets amortization expense and income taxes (i.e., inclusive of the profits and losses on the investments held in employee deferred compensation trusts). However, due to the change in presentation on the face of the Consolidated Statements of Operations, the Company will no longer use the caption &#8220;Operating Income&#8221; for this measure of performance.  Prospectively, this measure of segment performance will be captioned &#8220;Segment Income.&#8221; </font></div><div style="padding-left:36pt;margin-top:12pt;"><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">Please see Exhibit B using the Form 10-K for the fiscal year ended December 31, 2019, as an example of how we plan to present this information. </font></div><div><font><br></font></div><div style="padding-left:54pt;margin-top:12pt;"><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:700;line-height:115%;">C.</font><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:700;line-height:115%;padding-left:7.31pt;">Impact to Item 7. Management&#8217;s Discussion and Analysis of Financial Condition and Results of Operations (&#8220;MD&#38;A&#8221;)</font></div><div style="padding-left:36pt;margin-top:12pt;"><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">As a result of the changes discussed in our response to the Staff&#8217;s comments dated October 9, 2020 the commentary in this section will be updated to conform to the new presentation.  Specifically, we will make the following changes&#58; </font></div><div style="padding-left:36pt;margin-top:12pt;"><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-style:italic;font-weight:400;line-height:120%;">Results of Operations</font></div><div style="padding-left:36pt;margin-top:12pt;"><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">In order to bridge new filings to our previously filed 10-K for the fiscal year ended December 31, 2019 we will describe both in our Form 10-Q for the quarter ended September 30, 2020 and our Form 10-K for the year ended December 31, 2020 the change in presentation on the Consolidated Statements of Operations and the associated impact to relevant measures.</font></div><div style="padding-left:36pt;margin-top:12pt;"><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-style:italic;font-weight:400;line-height:120%;">Non-GAAP Financial Measures</font></div><div style="padding-left:36pt;margin-top:12pt;"><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">&#8220;Combined Segment Income&#8221; will be described as a new non-GAAP measure. Combined segment income will be used to describe consolidated results where appropriate, and is defined as income before income taxes adjusted for net interest income and amortization of intangible assets, and is equal to the sum of segment income.  </font></div><div style="padding-left:36pt;margin-top:12pt;"><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-style:italic;font-weight:400;line-height:115%;">Gross Margin</font></div><div style="padding-left:36pt;margin-top:12pt;"><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">Gross Margin discussion for risk consulting and internal audit services will reflect the change in presentation, and the impact of Deferred Compensation expenses on gross margin will be described, if material to the results in a given period. </font></div><div style="padding-left:36pt;margin-top:12pt;"><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-style:italic;font-weight:400;line-height:120%;">Selling, General and Administrative Expenses</font></div><div style="padding-left:36pt;margin-top:12pt;"><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">Selling, General and Administrative (&#8220;SG&#38;A) Expenses discussion for temporary and consultant staffing and permanent placement staffing divisions will reflect the change in presentation, and the impact of Deferred Compensation expenses on SG&#38;A will be described, if material to the results in a given period. </font></div><div style="position:relative;width:100%;height:36pt;"><div style="position:absolute;bottom:0;width:100%;"><div><font><br></font></div></div></div><hr style="page-break-after:always"><div style="min-height:94.5pt;width:100%;"><div><font><br></font></div><div><font><br></font></div><div><font><br></font></div><div><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">Securities and Exchange Commission</font></div><div><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">October 26, 2020</font></div><div><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">Page 3</font></div></div><div style="padding-left:36pt;margin-top:12pt;"><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-style:italic;font-weight:400;line-height:120%;">Income from Investments Held in Employee Deferred Compensation Trusts  - New Section </font></div><div style="padding-left:36pt;margin-top:12pt;"><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">Income from investments held in employee deferred compensation trusts will be described in a new section in MD&#38;A.</font></div><div style="padding-left:36pt;margin-top:12pt;"><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-style:italic;font-weight:400;line-height:120%;">Income (Loss) before Income Taxes and Segment Income - replacing Operating Income</font></div><div style="padding-left:36pt;margin-top:12pt;"><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">The Operating Income caption in MD&#38;A will be replaced with Segment Income. When describing consolidated results, the non-GAAP measure of &#8220;Combined Segment Income&#8221; will be used, and the reconciliation of Combined Segment Income to Income before Income Taxes will be presented.</font></div><div style="padding-left:36pt;margin-top:12pt;"><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">Please see Exhibit C using the Form 10-K for the fiscal year ended December 31, 2019, as an example of how we plan to present this information. </font></div><div style="text-indent:24.75pt;margin-top:12pt;"><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">In response to the Staff's comments, changes to presentation noted above and illustrated in the Exhibits will be made prospectively beginning in our Form 10-Q for the quarterly period ended September 30, 2020.  We will include the following in Note A &#8211; Summary of Significant Accounting Policies, </font><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-style:italic;font-weight:400;line-height:120%;">Basis of presentation. </font><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">Certain reclassifications have been made to prior years' consolidated financial statements to conform to the 2020 presentation.</font></div><div><font><br></font></div><div style="text-indent:22.5pt;"><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">Please do not hesitate to call me at (925) 913-2895 if you have any questions or would like any additional information regarding this matter.</font></div><div style="padding-left:36pt;"><font><br></font></div><div style="padding-left:36pt;"><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">&#47;s&#47; Michael C. Buckley </font></div><div style="padding-left:36pt;"><font><br></font></div><div style="padding-left:36pt;"><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">Michael C. Buckley</font></div><div style="padding-left:36pt;"><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">Executive Vice President, Chief Financial Officer</font></div><div style="padding-left:36pt;"><font><br></font></div><div><table style="border-collapse:collapse;display:inline-table;vertical-align:text-bottom;width:100.000%;"><tr><td style="width:1.0%;"></td><td style="width:2.906%;"></td><td style="width:0.1%;"></td><td style="width:1.0%;"></td><td style="width:56.432%;"></td><td style="width:0.1%;"></td><td style="width:1.0%;"></td><td style="width:19.893%;"></td><td style="width:0.1%;"></td><td style="width:1.0%;"></td><td style="width:16.369%;"></td><td style="width:0.1%;"></td></tr><tr><td colspan="3" style="padding-top:2px;padding-bottom:2px;background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"><font style="font-size:11pt;font-weight:400;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">cc&#58;</font></td><td colspan="3" style="padding-top:2px;padding-bottom:2px;background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"><font style="font-size:11pt;font-weight:400;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">Evelyn Crane-Oliver, SVP Secretary and General Counsel</font></td><td colspan="3" style="background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td><td colspan="3" style="background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td></tr><tr><td colspan="3" style="background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td><td colspan="3" style="padding-top:2px;padding-bottom:2px;background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"><font style="font-size:11pt;font-weight:400;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">Stephen Hilton, SVP Corporate Controller and Treasurer</font></td><td colspan="3" style="background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td><td colspan="3" style="background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td></tr></table></div><div style="padding-left:36pt;"><font><br></font></div><div><font><br></font></div><div style="text-indent:24.75pt;"><font><br></font></div><div style="text-indent:24.75pt;"><font><br></font></div><div style="text-indent:24.75pt;"><font><br></font></div><div><font><br></font></div><div style="text-indent:24.75pt;"><font><br></font></div><div style="text-indent:24.75pt;"><font><br></font></div><div style="text-indent:24.75pt;"><font><br></font></div><div style="text-indent:24.75pt;"><font><br></font></div><div><font><br></font></div><div><font><br></font></div><div><font><br></font></div><div><font><br></font></div><div><font><br></font></div><div><font><br></font></div><div><font><br></font></div><div><font><br></font></div><div><font><br></font></div><div style="position:relative;width:100%;height:36pt;"><div style="position:absolute;bottom:0;width:100%;"><div><font><br></font></div></div></div><hr style="page-break-after:always"><div style="min-height:94.5pt;width:100%;"><div><font><br></font></div><div><font><br></font></div><div><font><br></font></div><div><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">Securities and Exchange Commission</font></div><div><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">October 26, 2020</font></div><div><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">Page 4</font></div></div><div><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;text-decoration: underline;">Exhibit A - </font></div><div><font><br></font></div><div style="text-indent:-13.5pt;padding-left:36pt;"><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:700;line-height:120%;">Note A - Summary of Significant Accounting Policies</font></div><div style="text-indent:22.5pt;margin-top:12pt;"><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-style:italic;font-weight:400;line-height:120%;">Income (Loss) from Investments Held in Employee Deferred Compensation Trusts</font></div><div style="text-indent:24.75pt;margin-top:6pt;"><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">The Company has changed its Consolidated Statements of Operations to present separately Income (Loss) from investments held in employee deferred compensation trusts. Under the Company&#8217;s employee deferred compensation plans, employees direct the investment of their account balances, and the Company invests amounts held in the associated investment trusts consistent with these directions. As realized and unrealized investment gains and losses occur, the Company&#8217;s deferred compensation obligation to employees changes accordingly. Changes in the Company&#8217;s deferred compensation obligations noted above will continue to be included in SG&#38;A or, in the case of risk consulting and internal audit services, direct cost. </font><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%;"> </font><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">The value of the related investment trust assets also changes by an equal and offsetting amount, leaving no net cost to the Company. The Company&#8217;s income from investments held in employee deferred compensation trusts consists primarily of unrealized and realized gains and losses and dividend income from trust investments. Such amounts were previously presented as a component of selling, general and administrative expenses, or, in the case of risk consulting and internal audit services, direct cost.  Reclassifications have been made to prior years' consolidated financial statements to conform to the 2020 presentation.</font></div><div style="margin-top:5pt;"><font><br></font></div><div style="position:relative;width:100%;height:36pt;"><div style="position:absolute;bottom:0;width:100%;"><div><font><br></font></div></div></div><hr style="page-break-after:always"><div style="min-height:94.5pt;width:100%;"><div><font><br></font></div><div><font><br></font></div><div><font><br></font></div><div><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">Securities and Exchange Commission</font></div><div><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">October 26, 2020</font></div><div><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">Page 5</font></div></div><div><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:115%;text-decoration: underline;">Exhibit B - </font></div><div><font><br></font></div><div style="text-indent:24.75pt;"><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:700;line-height:120%;">Note O&#8212;Business Segments</font></div><div style="text-indent:24.75pt;"><font><br></font></div><div style="text-indent:24.75pt;"><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">The Company has three reportable segments&#58; temporary and consultant staffing, permanent placement staffing, and risk consulting and internal audit services. Operating segments are defined as components of the Company for which separate financial information is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and assess performance. The temporary and consultant staffing segment provides specialized staffing in the accounting and finance, administrative and office, information technology, legal, advertising, marketing and web design fields. The permanent placement staffing segment provides full-time personnel in the accounting, finance, administrative and office, and information technology fields. The risk consulting and internal audit services segment provides business and technology risk consulting and internal audit services.</font></div><div style="text-indent:24.75pt;margin-top:9pt;"><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">The accounting policies of the segments are set forth in Note A&#8212;Summary of Significant Accounting Policies. The Company evaluates performance based on income</font><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;text-decoration: line-through;"> </font><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">before net interest income, intangible assets amortization expense, and income taxes.The following table provides a reconciliation of revenue and segment income by reportable segment to consolidated results (in thousands)&#58;</font><table style="border-collapse:collapse;display:inline-table;vertical-align:text-bottom;width:98.076%;"><tr><td style="width:1.0%;"></td><td style="width:68.834%;"></td><td style="width:0.1%;"></td><td style="width:0.1%;"></td><td style="width:0.616%;"></td><td style="width:0.1%;"></td><td style="width:1.0%;"></td><td style="width:13.115%;"></td><td style="width:0.1%;"></td><td style="width:0.1%;"></td><td style="width:0.616%;"></td><td style="width:0.1%;"></td><td style="width:1.0%;"></td><td style="width:13.119%;"></td><td style="width:0.1%;"></td></tr><tr><td colspan="3" style="padding-top:2px;padding-bottom:2px;background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"><font style="font-size:11pt;font-weight:400;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">&#160;</font></td><td colspan="3" style="background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td><td colspan="9" style="padding-top:2px;padding-bottom:2px;background-color:rgb(255,255,255, 0.0);text-align:center;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"><font style="font-size:9pt;font-weight:700;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">Years Ended December&#160;31,</font></td><td colspan="3" style="display:none;"></td><td colspan="3" style="display:none;"></td></tr><tr><td colspan="3" style="padding-top:2px;padding-bottom:2px;background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"><font style="font-size:11pt;font-weight:400;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">&#160;</font></td><td colspan="3" style="background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td><td colspan="3" style="padding-top:2px;padding-bottom:2px;background-color:rgb(255,255,255, 0.0);text-align:center;vertical-align:bottom;border-top:1pt solid #000000;padding-left:1pt;padding-right:1pt;"><font style="font-size:9pt;font-weight:700;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">2019</font></td><td colspan="3" style="background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:bottom;border-top:1pt solid #000000;padding-left:1pt;padding-right:1pt;"></td><td colspan="3" style="padding-top:2px;padding-bottom:2px;background-color:rgb(255,255,255, 0.0);text-align:center;vertical-align:bottom;border-top:1pt solid #000000;padding-left:1pt;padding-right:1pt;"><font style="font-size:9pt;font-weight:700;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">2018</font></td></tr><tr><td colspan="3" style="padding-top:2px;padding-bottom:2px;background-color:#cceeff;text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"><font style="font-size:11pt;font-weight:400;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">Service revenues</font></td><td colspan="3" style="background-color:#cceeff;text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td><td colspan="3" style="background-color:#cceeff;text-align:left;vertical-align:bottom;border-top:1pt solid #000000;padding-left:1pt;padding-right:1pt;"></td><td colspan="3" style="background-color:#cceeff;text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td><td colspan="3" style="background-color:#cceeff;text-align:left;vertical-align:bottom;border-top:1pt solid #000000;padding-left:1pt;padding-right:1pt;"></td></tr><tr><td colspan="3" style="padding-top:2px;padding-bottom:2px;background-color:#ffffff;text-align:left;vertical-align:bottom;padding-left:18pt;padding-right:1pt;"><font style="font-size:11pt;font-weight:400;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">Temporary and consultant staffing</font></td><td colspan="3" style="background-color:#ffffff;text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td><td style="padding-top:2px;padding-bottom:2px;background-color:#ffffff;text-align:left;vertical-align:bottom;padding-left:1pt;"><font style="font-size:11pt;font-weight:400;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">$</font></td><td style="padding-top:2px;padding-bottom:2px;background-color:#ffffff;text-align:right;vertical-align:bottom;padding-right:0%;"><font style="font-size:11pt;font-weight:400;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">4,412,125&#160;</font></td><td style="padding-top:2px;padding-bottom:2px;background-color:#ffffff;text-align:right;vertical-align:bottom;padding-right:1pt;"></td><td colspan="3" style="background-color:#ffffff;text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td><td style="padding-top:2px;padding-bottom:2px;background-color:#ffffff;text-align:left;vertical-align:bottom;padding-left:1pt;"><font style="font-size:11pt;font-weight:400;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">$</font></td><td style="padding-top:2px;padding-bottom:2px;background-color:#ffffff;text-align:right;vertical-align:bottom;padding-right:0%;"><font style="font-size:11pt;font-weight:400;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">4,330,566&#160;</font></td><td style="padding-top:2px;padding-bottom:2px;background-color:#ffffff;text-align:right;vertical-align:bottom;padding-right:1pt;"></td></tr><tr><td colspan="3" style="padding-top:2px;padding-bottom:2px;background-color:#cceeff;text-align:left;vertical-align:bottom;padding-left:18pt;padding-right:1pt;"><font style="font-size:11pt;font-weight:400;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">Permanent placement staffing</font></td><td colspan="3" style="background-color:#cceeff;text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td><td colspan="2" style="padding-top:2px;padding-bottom:2px;background-color:#cceeff;text-align:right;vertical-align:bottom;padding-left:1pt;padding-right:0%;"><font style="font-size:11pt;font-weight:400;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">533,432&#160;</font></td><td style="padding-top:2px;padding-bottom:2px;background-color:#cceeff;text-align:right;vertical-align:bottom;padding-right:1pt;"></td><td colspan="3" style="background-color:#cceeff;text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td><td colspan="2" style="padding-top:2px;padding-bottom:2px;background-color:#cceeff;text-align:right;vertical-align:bottom;padding-left:1pt;padding-right:0%;"><font style="font-size:11pt;font-weight:400;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">511,989&#160;</font></td><td style="padding-top:2px;padding-bottom:2px;background-color:#cceeff;text-align:right;vertical-align:bottom;padding-right:1pt;"></td></tr><tr><td colspan="3" style="padding-top:2px;padding-bottom:2px;background-color:#ffffff;text-align:left;vertical-align:bottom;padding-left:18pt;padding-right:1pt;"><font style="font-size:11pt;font-weight:400;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">Risk consulting and internal audit services</font></td><td colspan="3" style="background-color:#ffffff;text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td><td colspan="2" style="padding-top:2px;padding-bottom:2px;background-color:#ffffff;text-align:right;vertical-align:bottom;padding-left:1pt;padding-right:0%;"><font style="font-size:11pt;font-weight:400;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">1,128,875&#160;</font></td><td style="padding-top:2px;padding-bottom:2px;background-color:#ffffff;text-align:right;vertical-align:bottom;padding-right:1pt;"></td><td colspan="3" style="background-color:#ffffff;text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td><td colspan="2" style="padding-top:2px;padding-bottom:2px;background-color:#ffffff;text-align:right;vertical-align:bottom;padding-left:1pt;padding-right:0%;"><font style="font-size:11pt;font-weight:400;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">957,716&#160;</font></td><td style="padding-top:2px;padding-bottom:2px;background-color:#ffffff;text-align:right;vertical-align:bottom;padding-right:1pt;"></td></tr><tr><td colspan="3" style="background-color:#cceeff;text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td><td colspan="3" style="background-color:#cceeff;text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td><td style="padding-top:2px;padding-bottom:2px;background-color:#cceeff;text-align:left;vertical-align:bottom;border-top:1pt solid #000000;padding-left:1pt;"><font style="font-size:11pt;font-weight:400;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">$</font></td><td style="padding-top:2px;padding-bottom:2px;background-color:#cceeff;text-align:right;vertical-align:bottom;border-top:1pt solid #000000;padding-right:0%;"><font style="font-size:11pt;font-weight:400;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">6,074,432&#160;</font></td><td style="padding-top:2px;padding-bottom:2px;background-color:#cceeff;text-align:right;vertical-align:bottom;border-top:1pt solid #000000;padding-right:1pt;"></td><td colspan="3" style="background-color:#cceeff;text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td><td style="padding-top:2px;padding-bottom:2px;background-color:#cceeff;text-align:left;vertical-align:bottom;border-top:1pt solid #000000;padding-left:1pt;"><font style="font-size:11pt;font-weight:400;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">$</font></td><td style="padding-top:2px;padding-bottom:2px;background-color:#cceeff;text-align:right;vertical-align:bottom;border-top:1pt solid #000000;padding-right:0%;"><font style="font-size:11pt;font-weight:400;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">5,800,271&#160;</font></td><td style="padding-top:2px;padding-bottom:2px;background-color:#cceeff;text-align:right;vertical-align:bottom;border-top:1pt solid #000000;padding-right:1pt;"></td></tr><tr><td colspan="3" style="padding-top:2px;padding-bottom:2px;background-color:#ffffff;text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"><font style="font-size:11pt;font-weight:400;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">Segment income</font></td><td colspan="3" style="background-color:#ffffff;text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td><td colspan="3" style="background-color:#ffffff;text-align:left;vertical-align:bottom;border-top:3pt double #000000;padding-left:1pt;padding-right:1pt;"></td><td colspan="3" style="background-color:#ffffff;text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td><td colspan="3" style="background-color:#ffffff;text-align:left;vertical-align:bottom;border-top:3pt double #000000;padding-left:1pt;padding-right:1pt;"></td></tr><tr><td colspan="3" style="padding-top:2px;padding-bottom:2px;background-color:#cceeff;text-align:left;vertical-align:bottom;padding-left:18pt;padding-right:1pt;"><font style="font-size:11pt;font-weight:400;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">Temporary and consultant staffing</font></td><td colspan="3" style="background-color:#cceeff;text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td><td style="padding-top:2px;padding-bottom:2px;background-color:#cceeff;text-align:left;vertical-align:bottom;padding-left:1pt;"><font style="font-size:11pt;font-weight:400;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">$</font></td><td style="padding-top:2px;padding-bottom:2px;background-color:#cceeff;text-align:right;vertical-align:bottom;padding-right:0%;"><font style="font-size:11pt;font-weight:400;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">410,153&#160;</font></td><td style="padding-top:2px;padding-bottom:2px;background-color:#cceeff;text-align:right;vertical-align:bottom;padding-right:1pt;"></td><td colspan="3" style="background-color:#cceeff;text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td><td style="padding-top:2px;padding-bottom:2px;background-color:#cceeff;text-align:left;vertical-align:bottom;padding-left:1pt;"><font style="font-size:11pt;font-weight:400;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">$</font></td><td style="padding-top:2px;padding-bottom:2px;background-color:#cceeff;text-align:right;vertical-align:bottom;padding-right:0%;"><font style="font-size:11pt;font-weight:400;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">404,800&#160;</font></td><td style="padding-top:2px;padding-bottom:2px;background-color:#cceeff;text-align:right;vertical-align:bottom;padding-right:1pt;"></td></tr><tr><td colspan="3" style="padding-top:2px;padding-bottom:2px;background-color:#ffffff;text-align:left;vertical-align:bottom;padding-left:18pt;padding-right:1pt;"><font style="font-size:11pt;font-weight:400;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">Permanent placement staffing</font></td><td colspan="3" style="background-color:#ffffff;text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td><td colspan="2" style="padding-top:2px;padding-bottom:2px;background-color:#ffffff;text-align:right;vertical-align:bottom;padding-left:1pt;padding-right:0%;"><font style="font-size:11pt;font-weight:400;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">83,885&#160;</font></td><td style="padding-top:2px;padding-bottom:2px;background-color:#ffffff;text-align:right;vertical-align:bottom;padding-right:1pt;"></td><td colspan="3" style="background-color:#ffffff;text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td><td colspan="2" style="padding-top:2px;padding-bottom:2px;background-color:#ffffff;text-align:right;vertical-align:bottom;padding-left:1pt;padding-right:0%;"><font style="font-size:11pt;font-weight:400;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">90,801&#160;</font></td><td style="padding-top:2px;padding-bottom:2px;background-color:#ffffff;text-align:right;vertical-align:bottom;padding-right:1pt;"></td></tr><tr><td colspan="3" style="padding-top:2px;padding-bottom:2px;background-color:#cceeff;text-align:left;vertical-align:bottom;padding-left:18pt;padding-right:1pt;"><font style="font-size:11pt;font-weight:400;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">Risk consulting and internal audit services</font></td><td colspan="3" style="background-color:#cceeff;text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td><td colspan="2" style="padding-top:2px;padding-bottom:2px;background-color:#cceeff;text-align:right;vertical-align:bottom;padding-left:1pt;padding-right:0%;"><font style="font-size:11pt;font-weight:400;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">127,713&#160;</font></td><td style="padding-top:2px;padding-bottom:2px;background-color:#cceeff;text-align:right;vertical-align:bottom;padding-right:1pt;"></td><td colspan="3" style="background-color:#cceeff;text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td><td colspan="2" style="padding-top:2px;padding-bottom:2px;background-color:#cceeff;text-align:right;vertical-align:bottom;padding-left:1pt;padding-right:0%;"><font style="font-size:11pt;font-weight:400;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">93,324&#160;</font></td><td style="padding-top:2px;padding-bottom:2px;background-color:#cceeff;text-align:right;vertical-align:bottom;padding-right:1pt;"></td></tr><tr><td colspan="3" style="background-color:#ffffff;text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td><td colspan="3" style="background-color:#ffffff;text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td><td colspan="2" style="padding-top:2px;padding-bottom:2px;background-color:#ffffff;text-align:right;vertical-align:bottom;border-top:1pt solid #000000;padding-left:1pt;padding-right:0%;"><font style="font-size:11pt;font-weight:400;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">621,751&#160;</font></td><td style="padding-top:2px;padding-bottom:2px;background-color:#ffffff;text-align:right;vertical-align:bottom;border-top:1pt solid #000000;padding-right:1pt;"></td><td colspan="3" style="background-color:#ffffff;text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td><td colspan="2" style="padding-top:2px;padding-bottom:2px;background-color:#ffffff;text-align:right;vertical-align:bottom;border-top:1pt solid #000000;padding-left:1pt;padding-right:0%;"><font style="font-size:11pt;font-weight:400;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">588,925&#160;</font></td><td style="padding-top:2px;padding-bottom:2px;background-color:#ffffff;text-align:right;vertical-align:bottom;border-top:1pt solid #000000;padding-right:1pt;"></td></tr><tr><td colspan="3" style="padding-top:2px;padding-bottom:2px;background-color:#cceeff;text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"><font style="font-size:11pt;font-weight:400;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">Amortization of intangible assets</font></td><td colspan="3" style="background-color:#cceeff;text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td><td colspan="2" style="padding-top:2px;padding-bottom:2px;background-color:#cceeff;text-align:right;vertical-align:bottom;padding-left:1pt;padding-right:0%;"><font style="font-size:11pt;font-weight:400;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">1,361&#160;</font></td><td style="padding-top:2px;padding-bottom:2px;background-color:#cceeff;text-align:right;vertical-align:bottom;padding-right:1pt;"></td><td colspan="3" style="background-color:#cceeff;text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td><td colspan="2" style="padding-top:2px;padding-bottom:2px;background-color:#cceeff;text-align:right;vertical-align:bottom;padding-left:1pt;padding-right:0%;"><font style="font-size:11pt;font-weight:400;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">1,705&#160;</font></td><td style="padding-top:2px;padding-bottom:2px;background-color:#cceeff;text-align:right;vertical-align:bottom;padding-right:1pt;"></td></tr><tr><td colspan="3" style="padding-top:2px;padding-bottom:2px;background-color:#ffffff;text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"><font style="font-size:11pt;font-weight:400;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">Interest income, net</font></td><td colspan="3" style="background-color:#ffffff;text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td><td colspan="2" style="padding-top:2px;padding-bottom:2px;background-color:#ffffff;text-align:right;vertical-align:bottom;padding-left:1pt;padding-right:0%;"><font style="font-size:11pt;font-weight:400;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">(5,125)</font></td><td style="padding-top:2px;padding-bottom:2px;background-color:#ffffff;text-align:right;vertical-align:bottom;padding-right:1pt;"></td><td colspan="3" style="background-color:#ffffff;text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td><td colspan="2" style="padding-top:2px;padding-bottom:2px;background-color:#ffffff;text-align:right;vertical-align:bottom;padding-left:1pt;padding-right:0%;"><font style="font-size:11pt;font-weight:400;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">(4,382)</font></td><td style="padding-top:2px;padding-bottom:2px;background-color:#ffffff;text-align:right;vertical-align:bottom;padding-right:1pt;"></td></tr><tr><td colspan="3" style="padding-top:2px;padding-bottom:2px;background-color:#cceeff;text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"><font style="font-size:11pt;font-weight:400;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">Income before income taxes</font></td><td colspan="3" style="background-color:#cceeff;text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td><td style="padding-top:2px;padding-bottom:2px;background-color:#cceeff;text-align:left;vertical-align:bottom;border-top:1pt solid #000000;border-bottom:3pt double #000000;padding-left:1pt;"><font style="font-size:11pt;font-weight:400;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">$</font></td><td style="padding-top:2px;padding-bottom:2px;background-color:#cceeff;text-align:right;vertical-align:bottom;border-top:1pt solid #000000;border-bottom:3pt double #000000;padding-right:0%;"><font style="font-size:11pt;font-weight:400;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">625,515&#160;</font></td><td style="padding-top:2px;padding-bottom:2px;background-color:#cceeff;text-align:right;vertical-align:bottom;border-top:1pt solid #000000;border-bottom:3pt double #000000;padding-right:1pt;"></td><td colspan="3" style="background-color:#cceeff;text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td><td style="padding-top:2px;padding-bottom:2px;background-color:#cceeff;text-align:left;vertical-align:bottom;border-top:1pt solid #000000;border-bottom:3pt double #000000;padding-left:1pt;"><font style="font-size:11pt;font-weight:400;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">$</font></td><td style="padding-top:2px;padding-bottom:2px;background-color:#cceeff;text-align:right;vertical-align:bottom;border-top:1pt solid #000000;border-bottom:3pt double #000000;padding-right:0%;"><font style="font-size:11pt;font-weight:400;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">591,602&#160;</font></td><td style="padding-top:2px;padding-bottom:2px;background-color:#cceeff;text-align:right;vertical-align:bottom;border-top:1pt solid #000000;border-bottom:3pt double #000000;padding-right:1pt;"></td></tr></table></div><div style="text-indent:24.75pt;margin-top:9pt;"><font><br></font></div><div><font><br></font></div><div><font><br></font></div><div><font><br></font></div><div><font><br></font></div><div><font><br></font></div><div><font><br></font></div><div><font><br></font></div><div><font><br></font></div><div><font><br></font></div><div><font><br></font></div><div style="position:relative;width:100%;height:36pt;"><div style="position:absolute;bottom:0;width:100%;"><div><font><br></font></div></div></div><hr style="page-break-after:always"><div style="min-height:94.5pt;width:100%;"><div><font><br></font></div><div><font><br></font></div><div><font><br></font></div><div><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">Securities and Exchange Commission</font></div><div><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">October 26, 2020</font></div><div><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">Page 6</font></div></div><div><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:115%;text-decoration: underline;">Exhibit C - </font></div><div><font><br></font></div><div><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:700;line-height:120%;">Relevant Excerpts from Item&#160;7. Management&#8217;s Discussion and Analysis of Financial Condition and Results of Operations</font></div><div style="margin-top:12pt;"><font style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">&#91;Paragraphs from the original presentation which will not be changed have been intentionally omitted.&#93;</font></div><div style="text-indent:24.75pt;margin-top:12pt;"><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-style:italic;font-weight:400;line-height:120%;">Results of Operations</font></div><div style="text-indent:24.75pt;margin-top:6pt;"><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">The Company has changed its Consolidated Statements of Operations to present separately Income (Loss) from investments held in employee deferred compensation trusts. Under the Company&#8217;s employee deferred compensation plans, employees direct the investment of their account balances, and the Company invests amounts held in the associated investment trusts consistent with these directions. As realized and unrealized investment gains and losses occur, the Company&#8217;s deferred compensation obligation to employees changes accordingly. However, the value of the related investment trust assets also changes by an equal and offsetting amount, leaving no net cost to the Company. Under the new presentation, changes in the Company&#8217;s deferred compensation obligations noted above will continue to be included in SG&#38;A or, in the case of risk consulting and internal audit services, direct cost. However, the offsetting changes in the investment trust assets will be presented separately below SG&#38;A. This does not change the reported level of pre-tax or after-tax income or cash flow previously provided. Under the new presentation, we will replace the discussion of consolidated operating income with the non-GAAP measure of combined segment income. This will be calculated as consolidated income before income taxes adjusted for net interest income and amortization of intangible assets, and is equal to the sum of segment income.</font></div><div style="text-indent:24.75pt;margin-top:6pt;"><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-style:italic;font-weight:400;line-height:120%;">Non-GAAP Financial Measures</font></div><div style="text-indent:22.5pt;margin-top:6pt;"><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">The financial results of the Company are prepared in conformity with accounting principles generally accepted in the United States of America (&#8220;GAAP&#8221;) and the rules of the SEC.  To help readers understand the Company&#8217;s financial performance, the Company supplements its GAAP financial results with the following non-GAAP measures&#58; combined segment income and as adjusted revenue growth rates.</font></div><div style="text-indent:24.75pt;margin-top:6pt;"><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">Combined segment income is defined as income before income taxes adjusted for net interest income and amortization of intangible assets, and is equal to the sum of segment income. The Company provides combined segment income because it is how the Company evaluates segment performance.  </font></div><div style="margin-top:12pt;"><font><br></font></div><div style="position:relative;width:100%;height:36pt;"><div style="position:absolute;bottom:0;width:100%;"><div><font><br></font></div></div></div><hr style="page-break-after:always"><div style="min-height:94.5pt;width:100%;"><div><font><br></font></div><div><font><br></font></div><div><font><br></font></div><div><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">Securities and Exchange Commission</font></div><div><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">October 26, 2020</font></div><div><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">Page 7</font></div></div><div style="margin-top:12pt;"><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-style:italic;font-weight:400;line-height:120%;">Years ended December&#160;31, 2019 and 2018</font><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;"> </font></div><div style="text-indent:24.75pt;margin-top:6pt;"><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-style:italic;font-weight:400;line-height:120%;">Gross Margin</font><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">.&#160;&#160;&#160;&#160;The Company&#8217;s gross margin dollars wer</font><font style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">e $2.53 </font><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">billion for the year ended December&#160;31, 201</font><font style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">9, up 4.7% from $2.41 billion for </font><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">the year ended December 31, 2018. Contributing factors for each reportable segment are discussed below in further detail.</font></div><div style="text-indent:24.75pt;margin-top:6pt;"><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">Gross margin dollars for risk consulting and internal audit services represent revenues less costs of services, which consist primarily of professional staff payroll, payroll taxes, benefit costs and reimbursable expenses. The primary drivers of risk consulting and internal audit services gross margin are&#58; i) the relative composition of and number of professional staff and their respective pay and bill rates&#59; and ii) staff utilization, which is the relationship of time spent on client engagements in proportion to the total time available for the Company&#8217;s risk consulting and internal audit services staff. Gross margin dollars for the Company&#8217;s risk consulting and internal audit division were $315 million for the year ended December&#160;31, 2019, up 16.6% from $270 million for the year ended December&#160;31, 2018. Impacting gross margin is deferred compensation expense related to changes in the fair value of participants&#8217; accounts of $6 million and ($1 million) for the years ended December 31, 2019 and 2018, respectively. Equal and offsetting amounts are included in Income (loss) from investments held in employee deferred compensation trusts. As a percentage of revenues, gross margin dollars for risk consulting and internal audit services were 27.9% in 2019, down from 28.2% in 2018. The year-over-year deterioration in gross margin percentage was due primarily to an increase in deferred compensation expense related to changes in the fair value of participants&#8217; accounts partially offset by improved staff utilization.</font></div><div style="text-indent:24.75pt;padding-right:-4.5pt;margin-top:6pt;"><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-style:italic;font-weight:400;line-height:120%;">Selling, General and Administrative Expenses</font><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">.&#160;&#160;&#160;&#160;The Company&#8217;s selling, general and administrative expenses consist primarily of staff compensation, advertising, variable overhead, depreciation and occupancy costs. The Company&#8217;s selling, general and administrative expenses were $1.96 billion for the year ended December&#160;31, 2019, up 8.2% from $1.81 billion for the year ended December&#160;31, 2018. As a percentage of revenues, the Company&#8217;s selling, general and administrative expenses were 32.2% for the year ended December 31, 2019, and 31.2% for the year ended 2018. Contributing factors for each reportable segment are discussed below in further detail.</font></div><div style="text-indent:24.75pt;margin-top:6pt;"><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">Selling, general and administrative expenses for the Company&#8217;s temporary and consultant staffing division were $1.31 billion for the year ended December&#160;31, 2019, increasing by 7.9% from $1.22 billion for the year ended December&#160;31, 2018. This includes deferred compensation expense related to changes in the fair value of participants&#8217; accounts of $44 million and ($9 million) for the years ended December 31, 2019 and 2018, respectively. Equal and offsetting amounts are included in Income (loss) from investments held in employee deferred compensation trusts. As a percentage of revenues, selling, general and administrative expenses for temporary and consultant staffing were 29.7% in 2019, up from 28.1% in 2018 due primarily to increased deferred compensation expense related to changes in the fair value of participants&#8217; accounts and negative leverage resulting from the Company&#8217;s international operations. </font></div><div style="text-indent:24.75pt;margin-top:6pt;"><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">Selling, general and administrative expenses for the Company&#8217;s permanent placement staffing division were $454 million for the year ended December&#160;31, 2019, increasing by 8.3% from $419 million for the year ended December&#160;31, 2018. This includes deferred compensation expense related to changes in the fair value of participants&#8217; accounts of $5 million and ($1 million) for the years ended December 31, 2019 and 2018, respectively. Equal and offsetting amounts are included in Income (loss) from investments held in employee deferred compensation trusts. As a percentage of revenues, selling, general and administrative expenses for permanent placement staffing services were 85.1% in 2019, up from 81.9% in 2018 due primarily to increased deferred compensation expense related to changes in the fair value of participants&#8217; accounts and negative leverage resulting from the Company&#8217;s international operations.</font></div><div style="text-indent:24.75pt;margin-top:9pt;"><font><br></font></div><div style="position:relative;width:100%;height:36pt;"><div style="position:absolute;bottom:0;width:100%;"><div><font><br></font></div></div></div><hr style="page-break-after:always"><div style="min-height:94.5pt;width:100%;"><div><font><br></font></div><div><font><br></font></div><div><font><br></font></div><div><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">Securities and Exchange Commission</font></div><div><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">October 26, 2020</font></div><div><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">Page 8</font></div></div><div style="text-indent:24.75pt;"><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-style:italic;font-weight:400;line-height:120%;">Income (Loss) from Investments Held in Employee Deferred Compensation Trusts</font><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">.&#160;&#160;&#160;&#160;Under the Company&#8217;s employee deferred compensation plans, employees direct the investment of their account balances, and the Company invests amounts held in the associated investment trusts consistent with these directions. As realized and unrealized investment gains and losses occur, the Company&#8217;s deferred compensation obligation to employees changes accordingly. Changes in the Company&#8217;s deferred compensation obligations noted above will continue to be included in SG&#38;A or, in the case of risk consulting and internal audit services, direct cost. </font><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%;"> </font><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">The value of the related investment trust assets also changes by an equal and offsetting amount, leaving no net cost to the Company. The Company&#8217;s income from investments held in employee deferred compensation trusts consists primarily of unrealized and realized gains and losses and dividend income from trust investments. The Company&#8217;s income from investments held in employee deferred compensation trusts was $55 million for the year ended December&#160;31, 2019, and ($11 million) for the year ended December&#160;31, 2018. The higher 2019 income from trust investments was due to positive market returns in 2019.  </font></div><div style="text-indent:24.75pt;margin-top:6pt;"><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-style:italic;font-weight:400;line-height:120%;">Income before income taxes and Segment Income</font><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">.&#160;&#160;&#160;&#160;The Company&#8217;s total income before income taxes was $626 million, or 10.3% of revenues, for the year ended December&#160;31, 2019, up 5.7% from $592 million, or 10.2% of revenues, for the year ended December&#160;31, 2018. Combined segment income was $622 million, or 10.2% of revenues, for the year ended December&#160;31, 2019, up 5.6% from $589 million, or 10.2% of revenues, for the year ended December&#160;31, 2018. </font></div><div style="text-indent:24.75pt;margin-top:6pt;"><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">A reconciliation of the non-GAAP Combined Segment Income to reported Income Before Income Taxes for the year ended December 31, 2019 is presented in the following table&#58;</font></div><div style="text-indent:24.75pt;margin-top:9pt;"><table style="border-collapse:collapse;display:inline-table;vertical-align:text-bottom;width:98.397%;"><tr><td style="width:1.0%;"></td><td style="width:74.632%;"></td><td style="width:0.1%;"></td><td style="width:1.0%;"></td><td style="width:10.626%;"></td><td style="width:0.1%;"></td><td style="width:0.1%;"></td><td style="width:0.614%;"></td><td style="width:0.1%;"></td><td style="width:1.0%;"></td><td style="width:10.628%;"></td><td style="width:0.1%;"></td></tr><tr><td colspan="3" style="padding-top:2px;padding-bottom:2px;background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"><font style="font-size:8pt;font-weight:400;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">&#160;</font></td><td colspan="9" style="padding-top:2px;padding-bottom:2px;background-color:rgb(255,255,255, 0.0);text-align:center;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"><font style="font-size:9pt;font-weight:700;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">Years Ended December&#160;31,</font></td><td colspan="3" style="display:none;"></td><td colspan="3" style="display:none;"></td></tr><tr><td colspan="3" style="padding-top:2px;padding-bottom:2px;background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"><font style="font-size:8pt;font-weight:400;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">&#160;</font></td><td colspan="3" style="padding-top:2px;padding-bottom:2px;background-color:rgb(255,255,255, 0.0);text-align:center;vertical-align:bottom;border-top:1pt solid #000000;padding-left:1pt;padding-right:1pt;"><font style="font-size:9pt;font-weight:700;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">2019</font></td><td colspan="3" style="background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:bottom;border-top:1pt solid #000000;padding-left:1pt;padding-right:1pt;"></td><td colspan="3" style="padding-top:2px;padding-bottom:2px;background-color:rgb(255,255,255, 0.0);text-align:center;vertical-align:bottom;border-top:1pt solid #000000;padding-left:1pt;padding-right:1pt;"><font style="font-size:9pt;font-weight:700;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">2018</font></td></tr><tr><td colspan="3" style="height:15pt;background-color:#cceeff;text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td><td colspan="3" style="height:15pt;background-color:#cceeff;text-align:left;vertical-align:bottom;border-top:1pt solid #000;padding-left:1pt;padding-right:1pt;"></td><td colspan="3" style="height:15pt;background-color:#cceeff;text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td><td colspan="3" style="height:15pt;background-color:#cceeff;text-align:left;vertical-align:bottom;border-top:1pt solid #000;padding-left:1pt;padding-right:1pt;"></td></tr><tr><td colspan="3" style="padding-top:2px;padding-bottom:2px;background-color:#ffffff;text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"><font style="font-size:10pt;font-weight:400;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">Income before income taxes</font></td><td style="padding-top:2px;padding-bottom:2px;background-color:#ffffff;text-align:left;vertical-align:bottom;padding-left:1pt;"><font style="font-size:10pt;font-weight:400;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">$</font></td><td style="padding-top:2px;padding-bottom:2px;background-color:#ffffff;text-align:right;vertical-align:bottom;padding-right:0%;"><font style="font-size:10pt;font-weight:400;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">625,515&#160;</font></td><td style="padding-top:2px;padding-bottom:2px;background-color:#ffffff;text-align:right;vertical-align:bottom;padding-right:1pt;"></td><td colspan="3" style="background-color:#ffffff;text-align:right;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td><td style="padding-top:2px;padding-bottom:2px;background-color:#ffffff;text-align:left;vertical-align:bottom;padding-left:1pt;"><font style="font-size:10pt;font-weight:400;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">$</font></td><td style="padding-top:2px;padding-bottom:2px;background-color:#ffffff;text-align:right;vertical-align:bottom;padding-right:0%;"><font style="font-size:10pt;font-weight:400;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">591,602&#160;</font></td><td style="padding-top:2px;padding-bottom:2px;background-color:#ffffff;text-align:right;vertical-align:bottom;padding-right:1pt;"></td></tr><tr><td colspan="3" style="padding-top:2px;padding-bottom:2px;background-color:#cceeff;text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"><font style="font-size:10pt;font-weight:400;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">Interest income, net</font></td><td colspan="2" style="padding-top:2px;padding-bottom:2px;background-color:#cceeff;text-align:right;vertical-align:bottom;padding-left:1pt;padding-right:0%;"><font style="font-size:10pt;font-weight:400;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">(5,125)</font></td><td style="padding-top:2px;padding-bottom:2px;background-color:#cceeff;text-align:right;vertical-align:bottom;padding-right:1pt;"></td><td colspan="3" style="background-color:#cceeff;text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td><td colspan="2" style="padding-top:2px;padding-bottom:2px;background-color:#cceeff;text-align:right;vertical-align:bottom;padding-left:1pt;padding-right:0%;"><font style="font-size:10pt;font-weight:400;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">(4,382)</font></td><td style="padding-top:2px;padding-bottom:2px;background-color:#cceeff;text-align:right;vertical-align:bottom;padding-right:1pt;"></td></tr><tr><td colspan="3" style="padding-top:2px;padding-bottom:2px;background-color:#ffffff;text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"><font style="font-size:10pt;font-weight:400;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">Amortization of intangible assets</font></td><td colspan="2" style="padding-top:2px;padding-bottom:2px;background-color:#ffffff;text-align:right;vertical-align:bottom;padding-left:1pt;padding-right:0%;"><font style="font-size:10pt;font-weight:400;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">1,361&#160;</font></td><td style="padding-top:2px;padding-bottom:2px;background-color:#ffffff;text-align:right;vertical-align:bottom;padding-right:1pt;"></td><td colspan="3" style="background-color:#ffffff;text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td><td colspan="2" style="padding-top:2px;padding-bottom:2px;background-color:#ffffff;text-align:right;vertical-align:bottom;padding-left:1pt;padding-right:0%;"><font style="font-size:10pt;font-weight:400;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">1,705&#160;</font></td><td style="padding-top:2px;padding-bottom:2px;background-color:#ffffff;text-align:right;vertical-align:bottom;padding-right:1pt;"></td></tr><tr><td colspan="3" style="padding-top:2px;padding-bottom:2px;background-color:#cceeff;text-align:left;vertical-align:middle;padding-left:1pt;padding-right:1pt;"><font style="font-size:10pt;font-weight:400;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">Combined segment income</font></td><td style="padding-top:2px;padding-bottom:2px;background-color:#cceeff;text-align:left;vertical-align:bottom;border-top:1pt solid #000;border-bottom:3pt double #000;padding-left:1pt;"><font style="font-size:10pt;font-weight:400;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">$</font></td><td style="padding-top:2px;padding-bottom:2px;background-color:#cceeff;text-align:right;vertical-align:bottom;border-top:1pt solid #000;border-bottom:3pt double #000;padding-right:0%;"><font style="font-size:10pt;font-weight:400;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">621,751&#160;</font></td><td style="padding-top:2px;padding-bottom:2px;background-color:#cceeff;text-align:right;vertical-align:bottom;border-top:1pt solid #000;border-bottom:3pt double #000;padding-right:1pt;"></td><td colspan="3" style="background-color:#cceeff;text-align:right;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td><td style="padding-top:2px;padding-bottom:2px;background-color:#cceeff;text-align:left;vertical-align:bottom;border-top:1pt solid #000;border-bottom:3pt double #000;padding-left:1pt;"><font style="font-size:10pt;font-weight:400;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">$</font></td><td style="padding-top:2px;padding-bottom:2px;background-color:#cceeff;text-align:right;vertical-align:bottom;border-top:1pt solid #000;border-bottom:3pt double #000;padding-right:0%;"><font style="font-size:10pt;font-weight:400;font-family:'Times New Roman',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">588,925&#160;</font></td><td style="padding-top:2px;padding-bottom:2px;background-color:#cceeff;text-align:right;vertical-align:bottom;border-top:1pt solid #000;border-bottom:3pt double #000;padding-right:1pt;"></td></tr></table></div><div style="text-indent:24.75pt;margin-top:6pt;"><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;">For the Company&#8217;s temporary and consultant staffing division, segment income was $410 million, or 9.3% of applicable revenues, for the year ended December&#160;31, 2019, up 1.3% from $405 million, or 9.3% of applicable revenues, for the year ended December&#160;31, 2018. For the Company&#8217;s permanent placement staffing division, segment income was $84 million, or 15.7% of applicable revenues for the year ended December&#160;31, 2019, down 7.6% from segment income of $91 million, or 17.7% of applicable revenues, for the year ended December&#160;31, 2018. For the Company&#8217;s risk consulting and internal audit services division, segment income was $128 million, or 11.3% of applicable revenues, for the year ended December&#160;31, 2019, up 36.8% from segment income of $93 million, or 9.7% of applicable revenues, for the year ended December&#160;31, 2018.</font></div><div style="text-indent:24.75pt;margin-top:5pt;"><font><br></font></div><div style="text-indent:24.75pt;margin-top:5pt;"><font><br></font></div><div style="position:relative;width:100%;height:36pt;"><div style="position:absolute;bottom:0;width:100%;"><div><font><br></font></div></div></div></body></html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>image11.jpg
<TEXT>
begin 644 image11.jpg
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M8]SB'PM@0G(4)Z>.VZ3N?6BBZ4E"[!W(:XJI,"VJ^"+=3K]N5\\](\>XE>1
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MCMARJEBQIPF:LJL)6(.HT ;%BCW#FPIHGT4;PHN->@,3O #0=L 9,84XQTL
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3"V^= :J?F     !)14Y$KD)@@@$!

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
