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Document and Entity Information - shares	6 Months Ended
Document and Entity Information - shares	Jun. 30, 2012	Jul. 18, 2012
Document and Entity Information [Abstract]
Entity Registrant Name	Huron Consulting Group Inc.
Entity Central Index Key	0001289848
Document Type	10-Q
Document Period End Date	Jun. 30, 2012
Amendment Flag	false
Document Fiscal Year Focus	2012
Document Fiscal Period Focus	Q2
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		22,975,971

Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Jun. 30, 2012	Dec. 31, 2011
Current assets:
Cash and cash equivalents	$ 5,772	$ 5,080
Receivables from clients, net	86,066	107,820
Unbilled services, net	48,568	49,056
Income tax receivable	7,569	19,501
Deferred income taxes, net	10,697	12,531
Prepaid expenses and other current assets	15,610	14,191
Current assets of discontinued operations	435	3,345
Total current assets	174,717	211,524
Property and equipment, net	33,545	31,176
Other non-current assets	13,191	14,892
Intangible assets, net	14,173	16,867
Goodwill	512,830	512,185
Total assets	748,456	786,644
Current liabilities:
Accounts payable	11,591	8,084
Accrued expenses	17,066	22,505
Accrued payroll and related benefits	37,837	66,464
Accrued consideration for business acquisitions, current portion	3,500	35,062
Income tax payable	186	101
Deferred revenues	25,213	36,721
Current liabilities of discontinued operations	103	765
Total current liabilities	95,496	169,702
Non-current liabilities:
Deferred compensation and other liabilities	7,732	7,856
Bank borrowings	213,500	193,500
Deferred lease incentives	6,905	6,670
Deferred income taxes	14,179	12,078
Non-current liabilities of discontinued operations		49
Total non-current liabilities	242,316	220,153
Commitments and Contingencies
Stockholders' equity
Common stock; $0.01 par value; 500,000,000 shares authorized; 24,738,777 and 24,208,549 shares issued at June 30, 2012 and December 31, 2011, respectively	237	234
Treasury stock, at cost, 1,788,117 and 1,642,018 shares at June 30, 2012 and December 31, 2011, respectively	(80,820)	(75,735)
Additional paid-in capital	412,352	400,597
Retained earnings	80,414	72,902
Accumulated other comprehensive loss	(1,539)	(1,209)
Total stockholders' equity	410,644	396,789
Total liabilities and stockholders' equity	$ 748,456	$ 786,644

Consolidated Balance Sheets (Parenthetical) (Unaudited) - $ / shares	Jun. 30, 2012	Dec. 31, 2011
Consolidated Balance Sheets [Abstract]
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	500,000,000	500,000,000
Common stock, shares issued	24,738,777	24,208,549
Treasury stock, shares	1,788,117	1,642,018

Consolidated Statements of Earnings and Other Comprehensive Income (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Revenues and reimbursable expenses:
Revenues	$ 144,671	$ 153,070	$ 283,308	$ 289,691
Reimbursable expenses	14,691	13,216	28,487	25,140
Total revenues and reimbursable expenses	159,362	166,286	311,795	314,831
Direct costs and reimbursable expenses (exclusive of depreciation and amortization shown in operating expenses):
Direct costs	91,877	91,132	188,658	179,207
Intangible assets amortization	1,142	1,369	2,284	2,802
Reimbursable expenses	14,723	13,326	28,541	25,381
Total direct costs and reimbursable expenses	107,742	105,827	219,483	207,390
Operating expenses:
Selling, general and administrative	31,275	31,070	61,342	60,639
Restructuring charge	229	461	1,059	985
Restatement related expenses	212	1,785	1,717	3,025
Litigation settlement, net	1,150	508	1,150	1,096
Depreciation and amortization	4,053	4,336	8,706	8,582
Total operating expenses	36,919	38,160	73,974	74,327
Operating income	14,701	22,299	18,338	33,114
Other income (expense):
Interest (expense), net of interest income	(2,015)	(3,535)	(3,881)	(7,107)
Other income	(163)	(65)	170	39
Total other expense	(2,178)	(3,600)	(3,711)	(7,068)
Income from continuing operations before income tax expense	12,523	18,699	14,627	26,046
Income tax expense	6,069	9,535	7,586	13,408
Net income from continuing operations	6,454	9,164	7,041	12,638
Income from discontinued operations, net of tax	202	305	471	887
Net income	$ 6,656	$ 9,469	$ 7,363	$ 13,525
Net earnings per basic share:
Net income from continuing operations	$ 0.29	$ 0.43	$ 0.32	$ 0.60
Income from discontinued operations, net of tax	0.01	0.02	0.02	0.04
Net income	0.30	0.45	0.34	0.64
Net earnings per diluted share:
Net income from continuing operations	0.29	0.43	0.32	0.59
Income from discontinued operations, net of tax	0.01	0.01	0.02	0.04
Net income	$ 0.30	$ 0.44	$ 0.34	$ 0.63
Weighted average shares used in calculating earnings (loss) per share:
Basic	21,918	21,190	21,847	21,058
Diluted	22,248	21,476	22,206	21,316
Comprehensive Income:
Net income	$ 6,656	$ 9,469	$ 7,363	$ 13,525
Foreign currency translation adjustment, net of tax	(377)	291	(138)	603
Unrealized gain (loss) on cash flow hedging instrument, net of tax	(241)	175	(192)	307
Other comprehensive income	(618)	466	(330)	910
Comprehensive income	$ 6,038	$ 9,935	$ 7,182	$ 14,435

Consolidated Statement of Stockholders' Equity (Unaudited) - 6 months ended Jun. 30, 2012 - USD ($) $ in Thousands	Total	Common Stock	Treasury Stock	Additional Paid-In Capital	Retained Earnings	Accumulated Other Comprehensive Loss
Beginning Balance at Dec. 31, 2011	$ 396,789	$ 234	$ (75,735)	$ 400,597	$ 72,902	$ (1,209)
Beginning Balance, shares at Dec. 31, 2011		23,362,828	(1,679,033)
Comprehensive income	7,182				7,512	(330)
Issuance of common stock in connection with:
Restricted stock awards, net of cancellations		$ 3	$ (1,260)	1,257
Restricted stock awards, net of cancellations, shares		334,808	14,142
Exercise of stock options	29			29
Exercise of stock options, shares		18,805
Share-based compensation	9,754			9,754
Shares withheld for employee tax withholdings	(3,825)		$ (3,825)
Shares withheld for employee tax withholdings, shares			100,313
Income tax benefit on share-based compensation	715			715
Ending Balance at Jun. 30, 2012	$ 410,644	$ 237	$ (80,820)	$ 412,352	$ 80,414	$ (1,539)
Ending Balance, shares at Jun. 30, 2012		23,716,441	(1,793,488)

Consolidated Statements of Cash Flows (Unaudited) - USD ($)
$ in Thousands

6 Months Ended

Jun. 30, 2012

Jun. 30, 2011

Cash flows from operating activities:

Net income

$ 7,363

$ 13,525

Adjustments to reconcile net income to net cash used in operating activities:

Depreciation and amortization

12,644

11,501

Share-based compensation

8,591

9,694

Allowances for doubtful accounts and unbilled services

(2,488)

1,685

Deferred income taxes

3,184

13,023

Gain on disposal of property and equipment

(46)

Non-cash portion of litigation settlement

1,096

Changes in operating assets and liabilities, net of businesses acquired:

Decrease in receivables from clients

27,881

7,941

Decrease (increase) in unbilled services

226

(18,933)

Decrease (increase) in current income tax receivable, net

12,167

(4,247)

Decrease in other assets

921

717

(Decrease) increase in accounts payable and accrued liabilities

(2,638)

516

(Decrease) in accrued payroll and related benefits

(28,058)

(9,122)

(Decrease) increase in deferred revenues

(11,271)

4,700

Net cash used in operating activities

28,522

32,050

Cash flows from investing activities:

Purchases of property and equipment, net

(11,760)

(6,193)

Net investment in life insurance policies

(264)

(618)

Purchases of businesses

(33,136)

(23,881)

Net cash used in investing activities

(45,160)

(30,692)

Cash flows from financing activities:

Proceeds from exercise of stock options

219

Shares redeemed for employee tax withholdings

(3,825)

(2,531)

Tax benefit from share-based compensation

1,253

200

Proceeds from borrowings under credit facility

138,500

168,500

Repayments on credit facility

(118,500)

(171,500)

Payments of capital lease obligations

(6)

(45)

Net cash provided by financing activities

17,451

(5,157)

Effect of exchange rate changes on cash

(121)

710

Net decrease in cash and cash equivalents

692

(3,089)

Cash and cash equivalents at beginning of the period

^[1]

5,080

6,347

Cash and cash equivalents at end of the period

5,772

$ 3,258

Non-cash financing activities

Issuance of common stock in connection with settlement of class action lawsuit

$ 13,648

[1]	Cash and cash equivalents presented herein includes $0.1 million of cash and cash equivalents classified as discontinued operations as of December 31, 2010.

Consolidated Statements of Cash Flows (Parenthetical) (Unaudited) $ in Millions	Dec. 31, 2010 USD ($)
Consolidated Statements of Cash Flows [Abstract]
Cash and cash equivalents classified as discontinued operations	$ 0.1

- Definition

For the disposal group, including a component of the entity (discontinued operation), cash includes currency on hand as well as demand deposits with banks or financial institutions. Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid investments that are both readily convertible to known amounts of cash, and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months.

+ References + Details

Description of Business

6 Months Ended

Jun. 30, 2012

Description of Business/Basis of Presentation/New Accounting Pronouncements [Abstract]

Description of Business

1.	Description of Business

We are a leading provider of operational and financial consulting services. We help clients in diverse industries improve performance, comply with complex regulations, reduce costs, recover from distress, leverage technology, process and review large amounts of complex data, and stimulate growth. We team with our clients to deliver sustainable and measurable results. Our professionals employ their expertise in healthcare administration, finance and operations to provide our clients with specialized analyses and customized advice and solutions that are tailored to address each client’s particular challenges and opportunities. We provide consulting services to a wide variety of both financially sound and distressed organizations, including healthcare organizations, leading academic institutions, governmental entities, Fortune 500 companies, medium-sized businesses, and the law firms that represent these various organizations.

Basis of Presentation

6 Months Ended

Jun. 30, 2012

Description of Business/Basis of Presentation/New Accounting Pronouncements [Abstract]

Basis of Presentation

2.	Basis of Presentation

The accompanying unaudited Consolidated Financial Statements reflect the financial position, results of operations and cash flows as of and for the three and six months ended June 30, 2012 and 2011. These financial statements have been prepared in accordance with the rules and regulations of the U.S. Securities and Exchange Commission (“SEC”) for Quarterly Reports on Form 10-Q. Accordingly, these financial statements do not include all of the information and note disclosures required by accounting principles generally accepted in the United States of America (“GAAP”) for annual financial statements. In the opinion of management, these financial statements reflect all adjustments of a normal, recurring nature necessary for the fair presentation of our financial position, results of operations and cash flows for the interim periods presented in conformity with GAAP. These financial statements should be read in conjunction with the Consolidated Financial Statements and notes thereto for the year ended December 31, 2011 included in our Annual Report on Form 10-K and our Quarterly Report on Form 10-Q for the period ended March 31, 2012.

Certain amounts reported in the previous year have been reclassified to conform to the 2012 presentation. Our results for any interim period are not necessarily indicative of results for a full year or any other interim period.

New Accounting Pronouncements

6 Months Ended

Jun. 30, 2012

New Accounting Pronouncements and Changes in Accounting Principles [Abstract]

New Accounting Pronouncements

3.	New Accounting Pronouncements

In June 2011, the FASB issued ASU 2011-05, “Comprehensive Income (Topic 220): Presentation of Comprehensive Income,” which amends current comprehensive income guidance. This accounting update eliminates the option to present the components of other comprehensive income as part of the statement of shareholders’ equity. Instead, the Company must report comprehensive income in either a single continuous statement of comprehensive income which contains two sections, net income and other comprehensive income, or in two separate but consecutive statements. The Company adopted this pronouncement in the first quarter of 2012. However, ASU 2011-12, “Deferral of the Effective Date for Amendments to the Presentation of Reclassifications of Items Out of Accumulated Other Comprehensive Income in Accounting Standards Update No. 2011-05,” has deferred the specific requirement within ASU 2011-05 to present on the face of the financial statements items that are reclassified from accumulated other comprehensive income to net income separately with their respective components of net income and other comprehensive income. ASU 2011-12 would still require companies to report reclassifications out of accumulated other comprehensive income consistent with the presentation requirements in effect before ASU 2011-05. The Company does not expect the guidance in ASU 2011-12 to impact its Consolidated Financial Statements, as it only requires a change in the format of presentation.

- Definition

The entire disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Direct Effects of a Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=6510796

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=6507316

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6801783&loc=d3e22583-107794

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Indirect Effects of a Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=6515603

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.10-01.(b)(6))
-URI http://asc.fasb.org/extlink&oid=6958853&loc=d3e46468-122699

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6801783&loc=d3e22580-107794

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Accounting Change
-URI http://asc.fasb.org/extlink&oid=6503790

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Retrospective Application
-URI http://asc.fasb.org/extlink&oid=6523989

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6372559&loc=d3e725-108305

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-URI http://asc.fasb.org/extlink&oid=6372559&loc=d3e765-108305

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 01
-Paragraph b
-Subparagraph 6
-Article 10

+ Details

Discontinued Operations

6 Months Ended

Jun. 30, 2012

Discontinued Operations [Abstract]

Discontinued Operations

4.	Discontinued Operations

In recent years, we have undertaken several separate initiatives to divest certain practices within the Financial Consulting segment in order to enable us to devote more of our energy and financial resources to the remaining businesses of the Company where we have a more substantial market presence. On December 30, 2011, we sold the Accounting Advisory (“AA”) practice to a group of investors including the managing director of the practice at the time. On September 30, 2010, we completed a sale of a portion of the Disputes and Investigations (“D&I”) practice and wound down the remaining practice operations as of that same date. Additionally, during the third quarter of 2010 we exited the Utilities Consulting (“Utilities”) practice. In December 2009, our Board of Directors approved a plan to divest the businesses that included the international operations of our Japan office (“Japan”). On June 30, 2010, we exited Japan via a wind down of the business. The Company recognized a loss of $1.9 million in connection with the sale of AA and a gain of $1.2 million in connection with the sale of D&I.

As a result of these actions, the operating results of AA, D&I, Utilities and Japan are reported as “discontinued operations.” All other operations of the business are considered “continuing operations.” Amounts previously reported have been reclassified to conform to this presentation in accordance with FASB ASC Topic 205, “Presentation of Financial Statements,” to allow for meaningful comparison of continuing operations. The Consolidated Balance Sheets as of June 30, 2012 and December 31, 2011 aggregate amounts associated with the discontinued operations as described above. Summarized operating results of discontinued operations are presented in the following table (amounts in thousands):


	Three months ended June 30,				Six months ended June 30,
	2012		2011		2012		2011
Revenues	$	293	$	6,307	$	683	$	12,716

Income from discontinued operations before income tax expense	$	334	$	532	$	758	$	1,413

Net income from discontinued operations	$	202	$	305	$	471	$	887

The carrying amounts of the major classes of assets and liabilities aggregated in discontinued operations in the Consolidated Balance Sheets as of June 30, 2012 and December 31, 2011 are presented in the following table.


	June 30, 2012		December 31, 2011
Assets
Receivables from clients, net	$	435	$	3,301
Other current assets		—		44

Total current assets		435		3,345

Total assets	$	435	$	3,345

Liabilities
Accrued payroll and related benefits	$	—	$	585
Accounts payable, accrued expenses and other liabilities		103		180

Total current liabilities		103		765
Other non-current liabilities		—		49

Total liabilities	$	103	$	814

- Definition

The entire disclosure for the facts and circumstances leading to the completed or expected disposal, manner and timing of disposal, the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the segment in which the disposal group was reported, and the classification (whether sold or classified as held for sale) and carrying value of the assets and liabilities comprising the disposal group. Includes all disposal groups, including those classified as components of the entity (discontinued operations).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1361-107760

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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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-URI http://asc.fasb.org/extlink&oid=6892542&loc=d3e1012-107759

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-Publisher FASB
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Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 144
-Paragraph 43-48
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Goodwill and Intangible Assets

6 Months Ended

Jun. 30, 2012

Goodwill and Intangible Assets [Abstract]

Goodwill and Intangible Assets

5.	Goodwill and Intangible Assets

The table below sets forth the changes in the carrying amount of goodwill by segment for the six months ended June 30, 2012.


	Health and Education Consulting		Legal Consulting		Financial Consulting			Total
Balance as of December 31, 2011:
Goodwill	$	450,828	$	33,180	$	158,077		$	642,085
Accumulated impairment		—		—		(129,900	)		(129,900	)

Goodwill, net as of December 31, 2011		450,828		33,180		28,177			512,185


	Health and Education Consulting			Legal Consulting		Financial Consulting		Total
Goodwill recorded in connection with business combinations		(364	)		903		—		539
Foreign currency translation		—			106		—		106
Goodwill reallocation		(1,000	)		—		1,000		—

Goodwill, net as of June 30, 2012	$	449,464		$	34,189	$	29,177	$	512,830

From time to time, we reorganize our internal organizational structure to better align our service offerings. During the first quarter of 2012, we moved our healthcare valuation consulting practice from our Health and Education Consulting segment to our Financial Consulting segment. As a result, $1.0 million of related goodwill was also reallocated between these segments using a relative fair value approach.

Intangible assets as of June 30, 2012 and December 31, 2011 consisted of the following:


	June 30, 2012				December 31, 2011
	Gross Carrying Amount		Accumulated Amortization		Gross Carrying Amount		Accumulated Amortization
Customer relationships	$	17,818	$	8,089	$	17,367	$	6,950
Non-competition agreements		6,766		5,069		6,693		4,442
Trade names		—		—		247		192
Technology and software		11,949		9,202		11,949		7,805

Total	$	36,533	$	22,360	$	36,256	$	19,389

Identifiable intangible assets with finite lives are amortized over their estimated useful lives. Customer contracts are amortized on a straight-line basis over relatively short lives due to the short-term nature of the services provided under these contracts. The majority of customer relationships are amortized on an accelerated basis to correspond to the cash flows expected to be derived from the relationships. All other customer relationships, non-competition agreements, trade names, and technology and software are amortized on a straight-line basis.

Intangible assets amortization expense was $1.6 million and $3.2 million for the three and six months ended June 30, 2012, respectively. Intangible assets amortization expense was $2.1 million and $4.3 million for the three and six months ended June 30, 2011, respectively. Estimated annual intangible assets amortization expense is $5.5 million for 2012, $3.4 million for 2013, $2.7 million for 2014, $1.8 million for 2015, $0.9 million for 2016 and $0.8 million for 2017. Actual future amortization expense could differ from these estimated amounts as a result of future acquisitions and other factors.

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References + Details

Earnings Per Share

6 Months Ended

Jun. 30, 2012

Earnings Per Share [Abstract]

Earnings Per Share

6.	Earnings Per Share

Basic earnings per share excludes dilution and is computed by dividing net income by the weighted average number of common shares outstanding for the period, excluding unvested restricted common stock. Diluted earnings per share reflects the potential reduction in earnings per share that could occur if securities or other contracts to issue common stock were exercised or converted into common stock under the treasury stock method. Earnings per share under the basic and diluted computations are as follows:


	Three Months Ended June 30,				Six Months Ended June 30,
	2012		2011		2012		2011
Net income from continuing operations	$	6,305	$	9,164	$	6,892	$	12,638
Income (loss) from discontinued operations, net of tax		202		305		471		887

Net income	$	6,507	$	9,469	$	7,363	$	13,525


	Three Months Ended June 30,				Six Months Ended June 30,
	2012		2011		2012		2011
Weighted average common shares outstanding – basic		21,918		21,190		21,847		21,058
Weighted average common stock equivalents		330		286		359		258

Weighted average common shares outstanding – diluted		22,248		21,476		22,206		21,316


Net earnings per basic share:
Income from continuing operations	$	0.29	$	0.43	$	0.32	$	0.60
Income from discontinued operations, net of tax		0.01		0.02		0.02		0.04

Net income	$	0.30	$	0.45	$	0.34	$	0.64

Net earnings per diluted share:
Income from continuing operations	$	0.28	$	0.43	$	0.31	$	0.59
Income from discontinued operations, net of tax		0.01		0.01		0.02		0.04

Net income	$	0.29	$	0.44	$	0.33	$	0.63

The computation of diluted earnings per share excludes outstanding options and other common stock equivalents in periods where inclusion of such potential common stock instruments would be anti-dilutive. The weighted average common stock equivalents presented above do not include the effect of approximately 85,300 and 298,500 common stock equivalents for the three months ended June 30, 2012 and 2011, respectively, and approximately 85,300 and 322,900 common stock equivalents for the six months ended June 30, 2012 and 2011, respectively, because their inclusion would be anti-dilutive.

Borrowings

6 Months Ended

Jun. 30, 2012

Borrowings [Abstract]

Borrowings

7.	Borrowings

During 2011, the Company and certain of the Company’s subsidiaries as guarantors entered into an Amended and Restated Credit Agreement (the “2011 Credit Agreement”) with various financial institutions including Bank of America, N.A., as lender, administrative agent and collateral agent for the lenders; JPMorgan Chase Bank, N.A., as lender and syndication agent; PNC Bank, National Association; Harris N.A. and KeyBank National Association as lenders and Co-Documentation Agents; Fifth Third Bank, The Northern Trust Company, RBS Citizens, N.A., The PrivateBank and Trust Company, FirstMerit Bank, N.A., and Northbrook Bank & Trust Company as lenders (collectively the “Lenders”); and Merrill Lynch, Pierce, Fenner & Smith Incorporated and J.P. Morgan Securities LLC, as joint lead arrangers and joint book managers. The 2011 Credit Agreement replaces the previous Credit Agreement, dated as of June 7, 2006, and all subsequent amendments thereto, by and among the Company and the lenders therein.

The 2011 Credit Agreement consists of a senior secured credit facility in an aggregate principal amount of $350.0 million comprised of a five-year revolving credit facility (“Revolver”) under which the Company may borrow from time to time up to $150.0 million and a $200.0 million five-year term loan facility (“Term Loan”) that was funded in a single advance on the closing date. The 2011 Credit Agreement provides for the option to increase the revolving credit facility in an aggregate amount of up to $50 million subject to certain requirements as defined in the 2011 Credit Agreement. The proceeds of the senior secured credit facility were used to refinance existing indebtedness and will continue to be used for working capital, capital expenditures, and other corporate purposes.

The obligations under the 2011 Credit Agreement are secured pursuant to a Security Agreement with Bank of America as Administrative Agent. The Security Agreement grants Bank of America, N.A. for the ratable benefit of the lenders under the 2011 Credit Agreement, a first-priority lien, subject to permitted liens, on substantially all of the personal property assets of the Company and the subsidiary grantors. The Revolver and Term Loan are also secured by a pledge of 100% of the voting stock or other equity interests in our domestic subsidiaries and 65% of the voting stock or other equity interests in our foreign subsidiaries.

Fees and interest on borrowings vary based on our total debt to earnings before interest, taxes, depreciation and amortization (“EBITDA”) ratio as set forth in the 2011 Credit Agreement. Interest is based on a spread over the London Interbank Offered Rate (“LIBOR”) or a spread over the base rate, as selected by the Company. The base rate is the greater of (a) the Federal Funds Rate plus 0.5%, (b) the Prime Rate and (c) except during a Eurodollar Unavailability Period, the Eurodollar Rate plus 1.0%.

The Term Loan is subject to scheduled quarterly amortization payments equal to 7.5% of the original principal balance in year one, 10.0% in year two, 12.5% in years three and four, and 57.5% in year five, as set forth in the 2011 Credit Agreement. The maturity date for the Term Loan is April 14, 2016, at which time the outstanding principal balance and all accrued interest will be due and payable in full. All outstanding borrowings under the Revolver will be due upon expiration of the 2011 Credit Agreement on April 14, 2016.

Under the 2011 Credit Agreement, dividends are restricted to an amount up to $10 million plus 50% of cumulative consolidated net income from the closing date of the 2011 Credit Agreement plus 50% of the net cash proceeds from equity issuances. In addition, certain acquisitions and similar transactions need to be approved by the lenders.

The 2011 Credit Agreement contains quarterly financial covenants that require us to maintain a minimum fixed charge coverage ratio of 2.25 to 1.00 and a maximum leverage ratio of 3.00 to 1.00 with step-downs in subsequent periods, as those ratios are defined therein, as well as a minimum net worth greater than $150 million. At June 30, 2012, we were in compliance with these financial covenants with a fixed charge coverage ratio of 3.27 to 1.00, a leverage ratio of 2.32 to 1.00, and net worth greater than $150 million. Furthermore, based upon projected operating results, management believes it is probable that we will meet the financial debt covenants at future covenant measurement dates. At December 31, 2011, we were also in compliance with our financial debt covenants.

The borrowing capacity under the 2011 Credit Agreement is reduced by any outstanding letters of credit and payments under the Term Loan. At June 30, 2012, outstanding letters of credit totaled $3.9 million and are primarily used as security deposits for our office facilities. As of June 30, 2012, the borrowing capacity under the 2011 Credit Agreement was $112.6 million. Borrowings outstanding under this credit facility at June 30, 2012 totaled $213.5 million. These borrowings carried a weighted average interest rate of 3.3%, including the effect of the interest rate swaps described below in Note 9 “Derivative Instrument and Hedging Activity.” All of the borrowings outstanding under the 2011 Credit Agreement are classified as long-term on our Consolidated Balance Sheets as the principal under the Revolver is not due until 2016 and we intend to fund scheduled quarterly payments under the Term Loan with availability under the Revolver. Borrowings outstanding at December 31, 2011 were $193.5 million and carried a weighted average interest rate of 3.3%.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References + Details

Restructuring Charges

6 Months Ended

Jun. 30, 2012

Restructuring Charges [Abstract]

Restructuring Charges

8.	Restructuring Charges

During the second quarter of 2012, we incurred a $0.2 million pre-tax restructuring charge primarily consisting of accelerated depreciation on leasehold improvements at our New York office location, which we plan to relocate during the fourth quarter of 2012, partially offset by the net favorable impact of updated assumptions for lease accruals related to previously vacated office spaces. During the first quarter of 2012, we incurred an $0.8 million pre-tax restructuring charge primarily related to the accelerated depreciation on leasehold improvements at our New York office. We expect the remaining accelerated depreciation charge in 2012 related to our New York office to be $0.8 million. We also expect to incur additional charges in 2012 upon exiting our New York office space, for which we have a lease agreement that expires in 2016, and upon Consolidating office space in Washington, D.C. related to our acquisition of AdamsGrayson. We estimate the expense associated with these offices to be approximately $3 million in 2012; however, the actual expense could vary significantly depending on factors such as the office rental markets in New York City and Washington, D.C. at the time we exit.

During the second quarter of 2011, we incurred a $0.5 million pre-tax restructuring charge, primarily consisting of severance expense, as the result of actions taken to better align our resources with market demand.

During the first quarter of 2011, we incurred a $0.5 million pre-tax restructuring charge related to the consolidation of office space within our Chicago office. The $0.5 million charge was primarily comprised of the discounted future cash flows of rent expenses we are obligated to pay under the lease agreement, partially offset by future sublease income which we calculated based on certain sublease assumptions.

As of June 30, 2012, our restructuring charge liability is $1.3 million, and primarily consists of the present value of remaining lease payments, net of estimated sublease income, for our vacated office space in San Francisco, Boston and Chicago. The restructuring charge liability is included as a component of Accrued expenses and Deferred compensation and other liabilities.

- Definition

The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.

+ References + Details

Derivative Instruments and Hedging Activity

6 Months Ended

Jun. 30, 2012

Derivative Instruments and Hedging Activity [Abstract]

Derivative Instruments and Hedging Activity

9.	Derivative Instrument and Hedging Activity

On March 20, 2009, we entered into an interest rate swap agreement for a notional amount of $100.0 million effective on March 31, 2009 and ending on February 23, 2012. We entered into this derivative instrument to hedge against the risk of changes in future cash flows related to changes in interest rates on $100.0 million of the total variable-rate borrowings outstanding described above in Note 7 “Borrowings.” Under the terms of the interest rate swap agreement, we received from the counterparty interest on the $100.0 million notional amount based on one-month LIBOR and we paid to the counterparty a fixed rate of 1.715%. This swap effectively converted $100.0 million of our variable-rate borrowings to fixed-rate borrowings beginning on March 31, 2009 and through February 23, 2012.

On December 8, 2011, we entered into a forward amortizing interest rate swap agreement effective on February 29, 2012 and ending on April 14, 2016. We entered into this derivative instrument to continue hedging against the interest rate risks of our variable-rate borrowings described above. The swap had an initial notional amount of $56.6 million and amortizes throughout the term, which effectively fixes the interest rate on 30% of our Term Loan. Under the terms of the interest rate swap agreement, we receive from the counterparty interest on the notional amount based on one-month LIBOR and we pay to the counterparty a fixed rate of 0.9875%.

On May 30, 2012, we entered into an additional forward amortizing interest rate swap agreement effective on May 31, 2012 and ending on April 14, 2016. We entered into this derivative instrument to further hedge against the interest rate risks of our variable-rate borrowings described above. The swap has an initial notional amount of $37.0 million and amortizes throughout the term, which effectively fixes the interest rate on an incremental 20% of our Term Loan. Under the terms of the interest rate swap agreement, we receive from the counterparty interest on the notional amount based on one-month LIBOR and we pay to the counterparty a fixed rate of 0.70%.

FASB ASC Topic 815, “Derivatives and Hedging,” requires companies to recognize all derivative instruments as either assets or liabilities at fair value on the balance sheet. In accordance with ASC Topic 815, we have designated these derivative instruments as cash flow hedges. As such, changes in the fair value of the derivative instruments are recorded as a component of other comprehensive income (“OCI”) to the extent of effectiveness and reclassified into interest expense upon settlement. The ineffective portion of the change in fair value of the derivative instruments is recognized in interest expense. As of June 30, 2012, it was anticipated that all $0.5 million of the net losses, net of tax, currently recorded in OCI will be reclassified into earnings within the next 12 months. Our interest rate swap agreements were effective during the three and six months ended June 30, 2012.

The tables below set forth additional information relating to these interest rate swaps designated as cash flow hedging instruments as of June 30, 2012 and December 31, 2011, and for the three and six months ended June 30, 2012 and 2011.


	Fair Value (Derivative Liability)
Balance Sheet Location	June 30, 2012		December 31, 2011
Accrued expenses	$	467	$	216
Deferred compensation and other liabilities	$	318	$	250


	Three Months Ended June 30,						Six Months Ended June 30,
	2012			2011			2012			2011
Net unrealized losses on cash flow hedges, net of tax, beginning of period	$	(226	)	$	(740	)	$	(275	)	$	(872	)
Change in fair value, net of tax	$	(360	)	$	(204	)	$	(565	)	$	(436	)
Reclassification adjustments into earnings, net of tax	$	119		$	379		$	373		$	743

Net unrealized losses on cash flow hedges, net of tax, end of period	$	(467	)	$	(565	)	$	(467	)	$	(565	)

We do not use derivative instruments for trading or other speculative purposes, and we did not have any other derivative instruments or hedging activities as of June 30, 2012.

- Definition

The entire disclosure for the entity's entire derivative instruments and hedging activities. Describes an entity's risk management strategies, derivatives in hedging activities and non-hedging derivative instruments, the assets, obligations, liabilities, revenues and expenses arising therefrom, and the amounts of and methodologies and assumptions used in determining the amounts of such items.

+ References

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+ Details

Fair Value of Financial Instruments

6 Months Ended

Jun. 30, 2012

Fair Value of Financial Instruments [Abstract]

Fair Value of Financial Instruments

10.

Fair Value of Financial Instruments

Certain of our assets and liabilities are measured at fair value. FASB ASC Topic 820, “Fair Value Measurements and Disclosures,” defines fair value as the price that would be received to sell an asset or the price that would be paid to transfer a liability in an orderly transaction between market participants at the measurement date. ASC Topic 820 establishes a fair value hierarchy for inputs used in measuring fair value and requires companies to maximize the use of observable inputs and minimize the use of unobservable inputs. The fair value hierarchy consists of three levels based on the objectivity of the inputs as follows:


Level 1 Inputs		Quoted prices in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date.

Level 2 Inputs		Quoted prices in active markets for similar assets or liabilities; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability; or inputs that are derived principally from or corroborated by observable market data by correlation or other means.

Level 3 Inputs		Unobservable inputs for the asset or liability, and include situations in which there is little, if any, market activity for the asset or liability.

Cash and cash equivalents are stated at cost, which approximates fair market value. The carrying values for receivables from clients, unbilled services, accounts payable, deferred revenues and other accrued liabilities reasonably approximate fair market value due to the nature of the financial instrument and the short-term maturity of these items. The carrying values of our bank borrowings reported in the Consolidated Balance Sheets approximate fair value, using level 2 inputs, since they bear interest at variable rates based on market rates as set forth in the 2011 Credit Agreement. Refer to Note 7 “Borrowings.”

The table below sets forth our fair value hierarchy for our financial assets and liabilities measured at fair value on a recurring basis as of June 30, 2012 and December 31, 2011.


	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total
June 30, 2012
Asset:
Promissory note	$	—	$	—	$	2,774	$	2,774

Liability:
Interest rate swaps	$	—	$	785	$	—	$	785

December 31, 2011
Asset:
Promissory note	$	—	$	—	$	2,680	$	2,680

Liability:
Interest rate swaps	$	—	$	466	$	—	$	466

As part of the consideration received for the sale of our AA practice on December 30, 2011, the Company received a $3.5 million promissory note payable over four years. The note will be paid to the Company in quarterly installments of approximately $0.2 million beginning in April 2013 with a final payment of approximately $1.1 million on the maturity date in December 2015. The fair value of the note was derived by multiplying the projected cash flows by a discount rate of 14%, which accounts for the risks associated with the note.

The fair value of the interest rate swaps were derived using estimates to settle the interest rate swap agreements, which are based on the net present value of expected future cash flows on each leg of the swaps utilizing market-based inputs and discount rates reflecting the risks involved.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References

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-URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13504-108611

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-Name Accounting Standards Codification
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-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13433-108611

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-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15B
-Subparagraph a, b
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Reference 12: http://www.xbrl.org/2003/role/presentationRef
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Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Comprehensive Income

6 Months Ended

Jun. 30, 2012

Comprehensive Income [Abstract]

Comprehensive Income

11.

Comprehensive Income

The table below sets forth the components of comprehensive income for the three and six months ended June 30, 2012 and 2011.


	Three Months Ended June 30, 2012								Three Months Ended June 30, 2011
	Before Taxes			Tax (Expense) Benefit		Net of Taxes			Before Taxes		Tax (Expense) Benefit			Net of Taxes
Net income						$	6,507							$	9,469
Other comprehensive (loss) income:
Foreign currency translation adjustment	$	(446	)	$	69		(377	)	$	289	$	2			291
Unrealized (loss) gain on cash flow hedging instrument		(401	)		160		(241	)		292		(117	)		175

Other comprehensive (loss) income	$	(847	)	$	229		(618	)	$	581	$	(115	)		466

Comprehensive income						$	5,889							$	9,935


	Six Months Ended June 30, 2012									Six Months Ended June 30, 2011
	Before Taxes			Tax (Expense) Benefit			Net of Taxes			Before Taxes		Tax (Expense) Benefit			Net of Taxes
Net income							$	7,363							$	13,525
Other comprehensive (loss) income:
Foreign currency translation adjustment	$	(93	)	$	(45	)		(138	)	$	660	$	(57	)		603
Unrealized (loss) gain on cash flow hedging instrument		(320	)		128			(192	)		511		(204	)		307

Other comprehensive (loss) income	$	(413	)	$	83			(330	)	$	1,171	$	(261	)		910

Comprehensive income							$	7,033							$	14,435

- Definition

The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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-Paragraph 1
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Income Taxes

6 Months Ended

Jun. 30, 2012

Income Taxes [Abstract]

Income Taxes

12.

Income Taxes

The Company’s effective tax rates for the three months ended June 30, 2012 and 2011 were 49.7% and 51.0%, respectively. The Company’s effective tax rates for the six months ended June 30, 2012 and 2011 were 52.9% and 51.5%, respectively. The effective rates for both periods in 2012 and 2011 were higher than the statutory rate, inclusive of state income taxes, due primarily to the impact of foreign losses with no tax benefit and certain non-deductible expenses.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(h))
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Commitments, Contingencies and Guarantees

6 Months Ended

Jun. 30, 2012

Commitments, Contingencies and Guarantees [Abstract]

Commitments, Contingencies and Guarantees

13.

Commitments, Contingencies and Guarantees

Litigation

Restatement Matters

As previously disclosed, on August 17, 2009, we restated our financial statements for the years ended December 31, 2008, 2007 and 2006, as well as the three months ended March 31, 2009. The restatement related to the accounting for certain acquisition-related payments received by the selling shareholders of four acquired businesses.

A class action suit and state and federal derivative suits were filed in connection with the restatement. The class action suit has been settled. In connection with the class action settlement, plaintiffs received total consideration of approximately $39.6 million, comprised of $27.0 million in cash which was funded in its entirety by our insurers and the issuance by the Company of 474,547 shares of our common stock with a fair value of $13.7 million on June 6, 2011, the date of issuance. The total amount of insurance coverage under the related policy was $35.0 million and the insurers had previously paid out approximately $8.0 million in claims prior to the final $27.0 million cash payment. The settlement contained no admission of wrongdoing. All the derivative suits have now been dismissed with prejudice, and the plaintiffs’ times to appeal have expired.

On July 19, 2012, the Company announced that it had reached a final settlement with the SEC (the “Company SEC Settlement”) resolving the previously disclosed investigation by the SEC of matters related to the restatement. In an administrative proceeding, the SEC found that the Company had violated the reporting, books and records, and internal controls provisions of the Securities Exchange Act of 1934, as amended, during the restatement period and ordered the Company to cease and desist from committing or causing any violations and any future violations of such SEC rules. The Company agreed to the settlement without admitting or denying any of the SEC’s factual findings. The SEC also imposed a monetary penalty of $1 million on the Company. In the fourth quarter of 2011, we had established a reserve in that amount with respect to this matter.

In connection with the Company SEC Settlement, the SEC considered remedial acts promptly undertaken by the Company and the Company’s cooperation with the SEC staff during the course of the investigation. Among other things, the Company self-investigated and self-reported the accounting errors, selected new management, and implemented various additional controls designed to prevent similar errors going forward.

As previously disclosed, certain of our former employees received “Wells notices” from the SEC staff in connection with the matters underlying the restatement. Wells notices typically indicate that the staff is considering recommending that the SEC bring a civil enforcement action. We are obligated to indemnify these former employees for their defense costs in connection with responding to the Wells notices, any settlement discussions and the defense of civil enforcement actions, if any, brought by the SEC against them, subject to certain limitations. In the same administrative proceeding as the Company SEC Settlement, the SEC also reached settlements with two of these former employees. While the Company is obligated to indemnify these employees for their defense costs, the Company is not obligated to reimburse them for the monetary penalties imposed on them by the SEC in connection with the settlements. Following the settlements reached with these two employees, we do not expect to incur additional material indemnity costs for former employees. As previously disclosed, shortly after the filing of our restated financial statements in 2009 the United States Attorney’s office (“USAO”) contacted our counsel and made a telephonic request for copies of certain documents that we previously had provided to the SEC, which we then voluntarily provided to the USAO. We have received no further communications from the USAO since then.

As a result of the final payment by the insurance carriers in connection with the class action settlement, we will not receive any further contributions from our insurance carriers for the reimbursement of any amounts with respect to the Company SEC Settlement (including legal fees or monetary penalties) or the Company’s indemnification obligations to its former employees. For the three and six months ended June 30, 2012, expenses incurred in connection with the restatement totaled $0.2 million and $1.7 million, respectively. For the three and six months ended June 30, 2011, expenses incurred in connection with the restatement totaled $1.8 million and $3.0 million, respectively. In both the 2012 and 2011 periods, restatement related expenses were primarily comprised of legal fees and indemnification obligations for legal fees. All legal fees are expensed as incurred.

Qui Tam Action

On December 9, 2009, plaintiff, Associates Against Outlier Fraud, filed a first amended qui tam complaint against Huron Consulting Group Inc., and others under the federal and New York state False Claims Act (“FCA”) in the United States District Court for the Southern District of New York. The federal and state FCA authorize private individuals (known as “relators”) to sue on behalf of the government (known as “qui tam” actions) alleging that false or fraudulent claims were knowingly submitted to the government. Once a qui tam action is filed, the government may elect to intervene in the action. If the government declines to intervene, the relator may proceed with the action. Under the federal and state FCA, the government may recover treble damages and civil penalties (civil penalties of up to $11,000 per violation under the federal FCA and $12,000 per violation under the state FCA). On January 6, 2010, the United States declined to intervene in the lawsuit. After the Court granted Huron’s motion to dismiss without prejudice, on September 29, 2010, relator filed a second amended complaint alleging that Huron and others caused St. Vincent Catholic Medical Center to receive more than $30 million in inflated outlier payments under the Medicare and Medicaid programs in violation of the federal and state FCA and is also seeking to recover an unspecified amount of civil penalties. On June 18, 2012, Huron filed a Summary Judgment motion for dismissal of the action in its entirety which is currently pending. We have conducted preliminary settlement discussions with the relator, and as a result we recorded a charge of $1.2 million in the second quarter of 2012, in accordance with FASB ASC Topic 450 “Contingencies.” No trial date has been set. We believe that the claims are without merit and intend to vigorously defend ourselves in this matter.

From time to time, we are involved in legal proceedings and litigation arising in the ordinary course of business. As of the date of this Quarterly Report on Form 10-Q, we are not a party to or threatened with any other litigation or legal proceeding that, in the current opinion of management, could have a material adverse effect on our financial position or results of operations. However, due to the risks and uncertainties inherent in legal proceedings, actual results could differ from current expected results.

Guarantees

Guarantees in the form of letters of credit totaling $3.9 million and $4.0 million were outstanding at June 30, 2012 and December 31, 2011, respectively, to support certain office lease obligations as well as Middle East performance and bid bonds.

In connection with certain business acquisitions, we were required to pay additional purchase consideration to the sellers if specific performance targets and conditions were met over a number of years as specified in the related purchase agreements. These amounts were calculated and payable at the end of each year based on full year financial results. Additional purchase consideration earned by certain sellers totaled $32.2 million for the year ended December 31, 2011. As of June 30, 2012, we have no further obligations under these arrangements.

To the extent permitted by law, our bylaws and articles of incorporation require that we indemnify our officers and directors against judgments, fines and amounts paid in settlement, including attorneys’ fees, incurred in connection with civil or criminal action or proceedings, as it relates to their services to us if such person acted in good faith. Although there is no limit on the amount of indemnification, we may have recourse against our insurance carrier for certain payments made. However, we will not receive any further contributions from our insurance carriers with respect to the remaining restatement matters.

Segment Information

6 Months Ended

Jun. 30, 2012

Segment Information [Abstract]

Segment Information

14.

Segment Information

Segments are defined by FASB ASC Topic 280, “Segment Reporting,” as components of a company in which separate financial information is available and is evaluated regularly by the chief operating decision maker, or decision-making group, in deciding how to allocate resources and in assessing performance. Our chief operating decision maker manages the business under three operating segments: Health and Education Consulting, Legal Consulting, and Financial Consulting.

•

Health and Education Consulting. Our Health and Education Consulting segment provides consulting services to hospitals, health systems, physicians, managed care organizations, academic medical centers, colleges, universities, and pharmaceutical and medical device manufacturers. This segment’s professionals develop and implement solutions and software to help clients address challenges relating to financial management, strategy, operational and organizational effectiveness, research administration, and regulatory compliance. This segment also provides consulting services related to hospital or healthcare organization performance improvement, revenue cycle improvement, turnarounds, merger or affiliation strategies, labor productivity, non-labor cost management, information technology, patient flow improvement, physician practice management, interim management, clinical quality and care variation, and governance and board development.

•

Legal Consulting. Our Legal Consulting segment provides advisory and business services to assist law departments of major corporations and law firms with their strategy, organizational design and development, operational efficiency, and cost effectiveness. These results-driven services add value to organizations by helping reduce the amounts they spend on legal services and enhance client service. Our expertise focuses on strategic and management consulting, cost management, and technology and information management including matter management, records management, document review and discovery services. Included in this segment’s offerings is our V3locity® solution, which delivers a streamlined e-discovery process resulting in more affordable and predictable discovery costs.

•

Financial Consulting. Our Financial Consulting segment provides financial advisory, interim management and operational consulting services to companies including companies in transition, creditor constituencies, and other stakeholders in connection with out-of-court restructurings and bankruptcy proceedings. For companies in financial distress, we work with management to assess the viability of their business, to develop and implement a turnaround plan to improve cash flow, and to implement a debt-restructuring plan to improve the balance sheet. In some instances, we serve in interim management roles. When out-of-court solutions are not achievable, we assist clients in preparing for Chapter 11 bankruptcy filings and with all aspects of the bankruptcy process by gathering, analyzing, and presenting financial and business information needed to achieve successful reorganizations. We also provide claims management services to help companies process and analyze complex and voluminous claims filed in bankruptcies and related litigation matters. We have an array of services that are flexible and responsive to event- and transaction-based needs across industries. Our professionals consist of certified public accountants, certified insolvency and restructuring advisors, certified turnaround professionals, MBAs, JDs and chartered financial analysts as well as former chief restructuring officers, chief executive officers, chief financial officers and board of directors members.

Segment operating income consists of the revenues generated by a segment, less the direct costs of revenue and selling, general and administrative costs that are incurred directly by the segment. Unallocated corporate costs include costs related to administrative functions that are performed in a centralized manner that are not attributable to a particular segment. These administrative function costs include costs for corporate office support, certain office facility costs, costs relating to accounting and finance, human resources, legal, marketing, information technology and Company-wide business development functions, as well as costs related to overall corporate management.

From time to time, we will reorganize our internal organizational structure to better align our service offerings. During the first quarter of 2012, we moved our healthcare valuation consulting practice from our Health and Education Consulting segment to our Financial Consulting segment. Previously reported segment information has been restated to reflect this move.

The table below sets forth information about our operating segments for the three and six months ended June 30, 2012 and 2011, along with the items necessary to reconcile the segment information to the totals reported in the accompanying Consolidated Financial Statements.


	Three Months Ended June 30,						Six Months Ended June 30,
	2012			2011			2012			2011
Health and Education Consulting:
Revenues	$	94,481		$	104,100		$	185,886		$	193,758
Operating income	$	28,515		$	36,863		$	50,012		$	62,754
Segment operating income as a percent of segment revenues		30.2	%		35.4	%		26.9	%		32.4	%


	Three Months Ended June 30,						Six Months Ended June 30,
	2012			2011			2012			2011
Legal Consulting:
Revenues	$	45,907		$	39,972		$	87,290		$	77,289
Operating income	$	12,499		$	9,629		$	22,010		$	19,224
Segment operating income as a percent of segment revenues		27.2	%		24.1	%		25.2	%		24.9	%
Financial Consulting:
Revenues ⁽¹⁾	$	4,283		$	8,998		$	10,132		$	18,644
Operating (loss) income	$	(337	)	$	2,768		$	(104	)	$	5,738
Segment operating (loss) income as a percent of segment revenues		(7.9	%)		30.8	%		(1.0	%)		30.8	%
Total Company:
Revenues	$	144,671		$	153,070		$	283,308		$	289,691
Reimbursable expenses		14,554			13,216			28,350			25,140

Total revenues and reimbursable expenses	$	159,225		$	166,286		$	311,658		$	314,831


Statements of Earnings reconciliation:
Segment operating income	$	40,677		$	49,260		$	71,918		$	87,716
Charges not allocated at the segment level:
Other selling, general and administrative expenses		21,923			22,625			44,874			46,020
Depreciation and amortization expense		4,053			4,336			8,706			8,582
Other expense, net		2,178			3,600			3,711			7,068

Income from continuing operations before income tax expense	$	12,523		$	18,699		$	14,627		$	26,046

(1)

Financial Consulting segment revenues above include amounts related to our healthcare valuation consulting practice of $0.6 million and $1.8 million for the three months ended June 30, 2012 and 2011, respectively, and $1.9 million and $3.1 million for the six months ended June 30, 2012 and 2011, respectively.

Financial Consulting segment leadership is currently executing several initiatives to improve the segment’s financial performance and broaden the segment’s service offerings. We believe that the services provided by the Financial Consulting segment remain relevant in the marketplace and expect performance to improve significantly during the second half of 2012 and into 2013. In the event that the segment’s performance does not improve in line with our expectations during this timeframe, we may be required to perform an interim impairment analysis with respect to the carrying value of goodwill for this reporting unit prior to our annual test during the fourth quarter, and could be required to take an impairment charge as a result of any such test.

At June 30, 2012, one client in our Legal Consulting segment accounted for 14.3% of the Company’s combined receivables and unbilled services balances. At December 31, 2011, no single client accounted for greater than 10% of our combined receivables and unbilled services balances. Furthermore, the same client in our Legal Consulting segment generated 11.8% and 10.6% of our consolidated revenues during the three and six months ended June 30, 2012, respectively.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

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Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 42
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9054-108599

Reference 11: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 10
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Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 29
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Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8924-108599

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 131
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Subsequent Events

6 Months Ended

Jun. 30, 2012

Subsequent Events [Abstract]

Subsequent Events

15.

Subsequent Events

The Company has evaluated events and transactions subsequent to the balance sheet date and up to the time of the filing of this Quarterly Report on Form 10-Q.

Effective July 2, 2012, the Company completed its acquisition of the assets of AdamsGrayson Corporation (“AdamsGrayson”), a managed review and legal staffing firm based in Washington, D.C. Under the terms of the Asset Purchase Agreement (the “Agreement”), the Company acquired substantially all of the assets and assumed certain liabilities of AdamsGrayson in exchange for an initial cash payment of $21.5 million and deferred payments of $10.0 million to be paid in equal installments of $5.0 million on the first and second anniversaries of the closing date.

New Accounting Pronouncements (Policies)

6 Months Ended

Jun. 30, 2012

Policy Text Block [Abstract]

Comprehensive Income

Presentation of Financial Statements

Derivatives and Hedging

Fair Value Measurements and Disclosures


Level 1 Inputs		Quoted prices in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date.

Level 2 Inputs		Quoted prices in active markets for similar assets or liabilities; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability; or inputs that are derived principally from or corroborated by observable market data by correlation or other means.

Level 3 Inputs		Unobservable inputs for the asset or liability, and include situations in which there is little, if any, market activity for the asset or liability.

Contingencies

in accordance with FASB ASC Topic 450 “Contingencies.” No trial date has been set. We believe that the claims are without merit and intend to vigorously defend ourselves in this matter.

Segment Reporting

•

- Definition

Disclosure of accounting policy for commitments and contingencies, which may include policies for recognizing and measuring loss and gain contingencies.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 954
-SubTopic 450
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6491354&loc=d3e6052-115624

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 460
-SubTopic 10
-URI http://asc.fasb.org/subtopic&trid=2155897

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 954
-SubTopic 450
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6491354&loc=d3e6049-115624

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 460
-SubTopic 10
-Section 50
-Paragraph 8
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=6398077&loc=d3e12565-110249

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Audit and Accounting Guide (AAG)
-Number AAG-HCO
-Paragraph 12, 13
-IssueDate 2006-05-01
-Chapter 8
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Technical Bulletin (FTB)
-Number 90-1
-Paragraph 4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Interpretation (FIN)
-Number 45
-Paragraph 11
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Interpretation (FIN)
-Number 45
-Paragraph 10
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Interpretation (FIN)
-Number 45
-Paragraph 8
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 5
-Paragraph 26
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 5
-Paragraph 25
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Interpretation (FIN)
-Number 45
-Paragraph 12
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Interpretation (FIN)
-Number 45
-Paragraph 9
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 22
-Paragraph 8
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Interpretation (FIN)
-Number 45
-Paragraph 3
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 17: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Technical Bulletin (FTB)
-Number 90-1
-Paragraph 5
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 18: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 5
-Paragraph 24
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 19: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Technical Bulletin (FTB)
-Number 90-1
-Paragraph 3
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 20: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 5
-Paragraph 9
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 21: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Interpretation (FIN)
-Number 45
-Paragraph 14
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

- Definition

Disclosure of accounting policy for its derivative instruments and hedging activities.

+ References

+ Details

Discontinued Operations (Tables)

6 Months Ended

Jun. 30, 2012

Discontinued Operations [Abstract]

Summarized operating results of discontinued operations


	Three months ended June 30,				Six months ended June 30,
	2012		2011		2012		2011
Revenues	$	293	$	6,307	$	683	$	12,716

Income from discontinued operations before income tax expense	$	334	$	532	$	758	$	1,413

Net income from discontinued operations	$	202	$	305	$	471	$	887

Carrying value of assets and liabilities aggregated in discontinued operations


	June 30, 2012		December 31, 2011
Assets
Receivables from clients, net	$	435	$	3,301
Other current assets		—		44

Total current assets		435		3,345

Total assets	$	435	$	3,345

Liabilities
Accrued payroll and related benefits	$	—	$	585
Accounts payable, accrued expenses and other liabilities		103		180

Total current liabilities		103		765
Other non-current liabilities		—		49

Total liabilities	$	103	$	814

- Definition

Tabular disclosure of disposal groups, which may include the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the classification and carrying value of the assets and liabilities comprising the disposal group, and the segment in which the disposal group was reported. Also may include the amount of adjustments to amounts previously reported in discontinued operations such as resolution of contingencies arising from the disposal transaction or the operations of the component prior to disposal.

+ References + Details

Goodwill and Intangible Assets (Tables)

6 Months Ended

Jun. 30, 2012

Goodwill and Intangible Assets [Abstract]

Changes in the carrying amount of goodwill


	Health and Education Consulting		Legal Consulting		Financial Consulting			Total
Balance as of December 31, 2011:
Goodwill	$	450,828	$	33,180	$	158,077		$	642,085
Accumulated impairment		—		—		(129,900	)		(129,900	)

Goodwill, net as of December 31, 2011		450,828		33,180		28,177			512,185


	Health and Education Consulting			Legal Consulting		Financial Consulting		Total
Goodwill recorded in connection with business combinations		(364	)		903		—		539
Foreign currency translation		—			106		—		106
Goodwill reallocation		(1,000	)		—		1,000		—

Goodwill, net as of June 30, 2012	$	449,464		$	34,189	$	29,177	$	512,830

Intangible assets


	June 30, 2012				December 31, 2011
	Gross Carrying Amount		Accumulated Amortization		Gross Carrying Amount		Accumulated Amortization
Customer relationships	$	17,818	$	8,089	$	17,367	$	6,950
Non-competition agreements		6,766		5,069		6,693		4,442
Trade names		—		—		247		192
Technology and software		11,949		9,202		11,949		7,805

Total	$	36,533	$	22,360	$	36,256	$	19,389

- Definition

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

+ References + Details

Earnings Per Share (Tables)

6 Months Ended

Jun. 30, 2012

Earnings Per Share [Abstract]

Reconciliation of Basic and Diluted Earnings (Loss) Per Share


	Three Months Ended June 30,				Six Months Ended June 30,
	2012		2011		2012		2011
Net income from continuing operations	$	6,305	$	9,164	$	6,892	$	12,638
Income (loss) from discontinued operations, net of tax		202		305		471		887

Net income	$	6,507	$	9,469	$	7,363	$	13,525


	Three Months Ended June 30,				Six Months Ended June 30,
	2012		2011		2012		2011
Weighted average common shares outstanding – basic		21,918		21,190		21,847		21,058
Weighted average common stock equivalents		330		286		359		258

Weighted average common shares outstanding – diluted		22,248		21,476		22,206		21,316


Net earnings per basic share:
Income from continuing operations	$	0.29	$	0.43	$	0.32	$	0.60
Income from discontinued operations, net of tax		0.01		0.02		0.02		0.04

Net income	$	0.30	$	0.45	$	0.34	$	0.64

Net earnings per diluted share:
Income from continuing operations	$	0.28	$	0.43	$	0.31	$	0.59
Income from discontinued operations, net of tax		0.01		0.01		0.02		0.04

Net income	$	0.29	$	0.44	$	0.33	$	0.63

Derivative Instrument and Hedging Activity (Tables)

6 Months Ended

Jun. 30, 2012

Derivative Instruments and Hedging Activity [Abstract]

Fair Value interest rate swaps designated as cash flow hedging instruments


	Fair Value (Derivative Liability)
Balance Sheet Location	June 30, 2012		December 31, 2011
Accrued expenses	$	467	$	216
Deferred compensation and other liabilities	$	318	$	250

Interest rate swaps designated as cash flow hedging instruments


	Three Months Ended June 30,						Six Months Ended June 30,
	2012			2011			2012			2011
Net unrealized losses on cash flow hedges, net of tax, beginning of period	$	(226	)	$	(740	)	$	(275	)	$	(872	)
Change in fair value, net of tax	$	(360	)	$	(204	)	$	(565	)	$	(436	)
Reclassification adjustments into earnings, net of tax	$	119		$	379		$	373		$	743

Net unrealized losses on cash flow hedges, net of tax, end of period	$	(467	)	$	(565	)	$	(467	)	$	(565	)

Fair Value of Financial Instruments (Tables)

6 Months Ended

Jun. 30, 2012

Fair Value of Financial Instruments [Abstract]

Financial assets and liabilities measured at fair value on a recurring basis


	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total
June 30, 2012
Asset:
Promissory note	$	—	$	—	$	2,774	$	2,774

Liability:
Interest rate swaps	$	—	$	785	$	—	$	785

December 31, 2011
Asset:
Promissory note	$	—	$	—	$	2,680	$	2,680

Liability:
Interest rate swaps	$	—	$	466	$	—	$	466

Comprehensive Income (Tables)

6 Months Ended

Jun. 30, 2012

Comprehensive Income [Abstract]

Components of comprehensive income


	Three Months Ended June 30, 2012								Three Months Ended June 30, 2011
	Before Taxes			Tax (Expense) Benefit		Net of Taxes			Before Taxes		Tax (Expense) Benefit			Net of Taxes
Net income						$	6,507							$	9,469
Other comprehensive (loss) income:
Foreign currency translation adjustment	$	(446	)	$	69		(377	)	$	289	$	2			291
Unrealized (loss) gain on cash flow hedging instrument		(401	)		160		(241	)		292		(117	)		175

Other comprehensive (loss) income	$	(847	)	$	229		(618	)	$	581	$	(115	)		466

Comprehensive income						$	5,889							$	9,935


	Six Months Ended June 30, 2012									Six Months Ended June 30, 2011
	Before Taxes			Tax (Expense) Benefit			Net of Taxes			Before Taxes		Tax (Expense) Benefit			Net of Taxes
Net income							$	7,363							$	13,525
Other comprehensive (loss) income:
Foreign currency translation adjustment	$	(93	)	$	(45	)		(138	)	$	660	$	(57	)		603
Unrealized (loss) gain on cash flow hedging instrument		(320	)		128			(192	)		511		(204	)		307

Other comprehensive (loss) income	$	(413	)	$	83			(330	)	$	1,171	$	(261	)		910

Comprehensive income							$	7,033							$	14,435

Segment Information (Tables)

6 Months Ended

Jun. 30, 2012

Segment Information [Abstract]

Components of segment information


	Three Months Ended June 30,						Six Months Ended June 30,
	2012			2011			2012			2011
Health and Education Consulting:
Revenues	$	94,481		$	104,100		$	185,886		$	193,758
Operating income	$	28,515		$	36,863		$	50,012		$	62,754
Segment operating income as a percent of segment revenues		30.2	%		35.4	%		26.9	%		32.4	%


	Three Months Ended June 30,						Six Months Ended June 30,
	2012			2011			2012			2011
Legal Consulting:
Revenues	$	45,907		$	39,972		$	87,290		$	77,289
Operating income	$	12,499		$	9,629		$	22,010		$	19,224
Segment operating income as a percent of segment revenues		27.2	%		24.1	%		25.2	%		24.9	%
Financial Consulting:
Revenues ⁽¹⁾	$	4,283		$	8,998		$	10,132		$	18,644
Operating (loss) income	$	(337	)	$	2,768		$	(104	)	$	5,738
Segment operating (loss) income as a percent of segment revenues		(7.9	%)		30.8	%		(1.0	%)		30.8	%
Total Company:
Revenues	$	144,671		$	153,070		$	283,308		$	289,691
Reimbursable expenses		14,554			13,216			28,350			25,140

Total revenues and reimbursable expenses	$	159,225		$	166,286		$	311,658		$	314,831


Statements of Earnings reconciliation:
Segment operating income	$	40,677		$	49,260		$	71,918		$	87,716
Charges not allocated at the segment level:
Other selling, general and administrative expenses		21,923			22,625			44,874			46,020
Depreciation and amortization expense		4,053			4,336			8,706			8,582
Other expense, net		2,178			3,600			3,711			7,068

Income from continuing operations before income tax expense	$	12,523		$	18,699		$	14,627		$	26,046

(1)

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References + Details

Discontinued Operations (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
Discontinued Operations (Details) - USD ($) $ in Thousands	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Summarized operating results of discontinued operations
Revenues	$ 293	$ 6,307	$ 683	$ 12,716
Income (loss) from discontinued operations before provision for income taxes	334	532	758	1,413
Net income (loss) from discontinued operations	$ 202	$ 305	$ 471	$ 887

- Definition

Overall income (loss) from a disposal group that is classified as a component of the entity, before income tax, reported as a separate component of income before extraordinary items. Includes the following (before income tax): income (loss) from operations during the phase-out period, gain (loss) on disposal, provision (or any reversals of earlier provisions) for loss on disposal, and adjustments of a prior period gain (loss) on disposal.

+ References + Details

- Definition

Amount of income (loss) from a disposal group, net of income tax, reported as a separate component of income before extraordinary items after deduction or consideration of the amount allocable to noncontrolling interests. Includes, net of tax, income (loss) from operations during the phase-out period, gain (loss) on disposal, provision (or any reversals of earlier provisions) for loss on disposal, and adjustments of a prior period gain (loss) on disposal.

+ References + Details

Discontinued Operations (Details 1) - USD ($) $ in Thousands	Jun. 30, 2012	Dec. 31, 2011
Assets
Receivables from clients, net	$ 435	$ 3,301
Other current assets		44
Total current assets	435	3,345
Total assets	435	3,345
Liabilities
Accrued payroll and related benefits		585
Accounts payable, accrued expenses and other liabilities	103	180
Total current liabilities	103	765
Other non-current liabilities		49
Total liabilities	$ 103	$ 814

Discontinued Operations (Details Textual) $ in Millions	6 Months Ended
Discontinued Operations (Details Textual) $ in Millions	Jun. 30, 2012 USD ($)
Accounting Advisory [Member]
Discontinued Operations (Textual) [Abstract]
Gain (Loss) on sale of Accounting Advisory and Disputes and investigations	$ 1.9
Disputes and Investigation [Member]
Discontinued Operations (Textual) [Abstract]
Gain (Loss) on sale of Accounting Advisory and Disputes and investigations	$ 1.2

Goodwill and Intangible Assets (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2012	Dec. 31, 2011
Changes in the carrying amount of goodwill
Goodwill		$ 642,085
Accumulated impairment		(129,900)
Goodwill, net as of December 31, 2011	$ 512,185
Goodwill recorded in connection with business combinations	539
Foreign currency translation	106
Goodwill reallocation	1,000
Goodwill, net as of June 30, 2012	512,830	512,185
Health and Education Consulting [Member]
Changes in the carrying amount of goodwill
Goodwill		450,828
Goodwill, net as of December 31, 2011	450,828
Goodwill recorded in connection with business combinations	(364)
Goodwill reallocation	(1,000)
Goodwill, net as of June 30, 2012	449,464	450,828
Legal Consulting [Member]
Changes in the carrying amount of goodwill
Goodwill		33,180
Goodwill, net as of December 31, 2011	33,180
Goodwill recorded in connection with business combinations	903
Foreign currency translation	106
Goodwill, net as of June 30, 2012	34,189	33,180
Financial Consulting [Member]
Changes in the carrying amount of goodwill
Goodwill		158,077
Accumulated impairment		(129,900)
Goodwill, net as of December 31, 2011	28,177
Goodwill reallocation	1,000
Goodwill, net as of June 30, 2012	$ 29,177	$ 28,177

Goodwill and Intangible Assets (Details 1) - USD ($) $ in Thousands	Jun. 30, 2012	Dec. 31, 2011
Intangible assets
Gross Carrying Amount	$ 36,533	$ 36,256
Accumulated Amortization	22,360	19,389
Customer relationships [Member]
Intangible assets
Gross Carrying Amount	17,818	17,367
Accumulated Amortization	8,089	6,950
Non-competition agreements [Member]
Intangible assets
Gross Carrying Amount	6,766	6,693
Accumulated Amortization	5,069	4,442
Trade names [Member]
Intangible assets
Gross Carrying Amount		247
Accumulated Amortization		192
Technology and software [Member]
Intangible assets
Gross Carrying Amount	11,949	11,949
Accumulated Amortization	$ 9,202	$ 7,805

Goodwill and Intangible Assets (Details Textual) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Goodwill and intangible assets (Textual) [Abstract]
Reallocation of goodwill			$ 1.0
Intangible assets amortization expense	$ 1.6	$ 2.1	3.2	$ 4.3
Estimated annual intangible assets amortization expense 2012	5.5		5.5
Estimated annual intangible assets amortization expense 2013	3.4		3.4
Estimated annual intangible assets amortization expense 2014	2.7		2.7
Estimated annual intangible assets amortization expense 2015	1.8		1.8
Estimated annual intangible assets amortization expense 2016	0.9		0.9
Estimated annual intangible assets amortization expense 2017	$ 0.8		$ 0.8

Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Reconciliation of Basic and Diluted Earnings (Loss) Per Share
Net income from continuing operations	$ 6,454	$ 9,164	$ 7,041	$ 12,638
Income from discontinued operations, net of tax	202	305	471	887
Net income	$ 6,656	$ 9,469	$ 7,363	$ 13,525
Weighted average common shares outstanding - basic	21,918	21,190	21,847	21,058
Weighted average common stock equivalents	330	286	359	258
Weighted average common shares outstanding - diluted	22,248	21,476	22,206	21,316
Net earnings (loss) per basic share:
Net income from continuing operations	$ 0.29	$ 0.43	$ 0.32	$ 0.60
Loss from discontinued operations, net of tax	0.01	0.02	0.02	0.04
Net income	0.30	0.45	0.34	0.64
Net earnings (loss) per diluted share:
Net income from continuing operations	0.29	0.43	0.32	0.59
Loss from discontinued operations, net of tax	0.01	0.01	0.02	0.04
Net income	$ 0.30	$ 0.44	$ 0.34	$ 0.63

Earnings Per Share (Details Textual) - shares shares in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Earnings Per Share (Textual) [Abstract]
Weighted average common stock equivalents antidilutive	330	286	359	258

- Definition

Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Antidilution
-URI http://asc.fasb.org/extlink&oid=6505113

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Diluted Earnings Per Share
-URI http://asc.fasb.org/extlink&oid=6510752

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Contingent Stock Agreement
-URI http://asc.fasb.org/extlink&oid=6508534

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 40
-Subparagraph c
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 13, 14
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 07-4
-Paragraph 4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 171
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Borrowings (Details Textual) - USD ($) $ in Millions	6 Months Ended	12 Months Ended
Borrowings (Details Textual) - USD ($) $ in Millions	Jun. 30, 2012	Dec. 31, 2011
Line of Credit Facility [Line Items]
Aggregate principal amount	$ 350.0
Borrowings (Textual) [Abstract]
Period of revolving credit facility	5 years
Period of term loan facility	5 years
Increase the aggregate amount of revolving credit facility	$ 50.0
Percentage of pledged voting stock in domestic subsidiaries	100.00%
Percentage of pledged voting stock in foreign subsidiaries	65.00%
Percentage of Federal Funds Rate	0.50%
Percentage of Eurodollar Rate	1.00%
Percentage of original principal balance in year one	7.50%
Percentage of original principal balance in year two	10.00%
Percentage of original principal balance in year three	12.50%
Percentage of original principal balance in year four	12.50%
Percentage of original principal balance in year five	57.50%
Maturity date	Apr. 14, 2016
Credit Agreement, dividends restriction amount	$ 10.0
Percentage of cumulative consolidated net income	50.00%
Percentage of net cash proceeds from equity issuances	50.00%
Fixed charge coverage ratio	327.00%	225.00%
Maximum leverage ratio	232.00%	300.00%
Minimum net worth amount	$ 150.0
Outstanding letters of credit	3.9
Borrowing capacity under Credit Agreement	112.6
Borrowings outstanding under credit facility	$ 213.5	$ 193.5
Percentage of weighted average interest rate of borrowings	3.30%	3.30%
Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Aggregate principal amount	$ 150.0
Term Loan Facility [Member]
Line of Credit Facility [Line Items]
Aggregate principal amount	$ 200.0

Restructuring Charges (Details Textual) - USD ($) $ in Thousands	3 Months Ended				6 Months Ended
	Jun. 30, 2012	Mar. 31, 2012	Jun. 30, 2011	Mar. 31, 2011	Jun. 30, 2012	Jun. 30, 2011
Restructuring Charges (Textual) [Abstract]
Pre-tax restructuring charge	$ 229	$ 800	$ 461	$ 500	$ 1,059	$ 985
Remaining accelerated depreciation charge					800
Estimated expense					$ 3,000
Lease expiration year					2016
Discounted future cash flows of rent expenses				$ 500
Restructuring charge liability	$ 1,300				$ 1,300

- Definition

The charge against earnings in the period, comprised of costs incurred associated with an exit or disposal activity other than for a discontinued operations as defined under generally accepted accounting principles. Costs of such activities include those for one-time termination benefits, termination of an operating lease or other contract, consolidating or closing facilities, and relocating employees, and costs associated with an ongoing benefit arrangement, but excludes costs associated with the retirement of a long-lived asset.

+ References + Details

Derivative Instrument and Hedging Activity (Details) - USD ($) $ in Thousands	Jun. 30, 2012	Dec. 31, 2011
Accrued expenses [Member]
Fair Value interest rate swaps designated as cash flow hedging instruments
Fair Value (Derivative Liability)	$ 467	$ 216
Deferred compensation and other liabilities [Member]
Fair Value interest rate swaps designated as cash flow hedging instruments
Fair Value (Derivative Liability)	$ 318	$ 250

Derivative Instrument and Hedging Activity (Details 1) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Interest rate swaps designated as cash flow hedging instruments
Net unrealized losses on cash flow hedges, net of tax, beginning of period	$ (226)	$ (740)	$ (275)	$ (872)
Change in fair value, net of tax	(360)	(204)	(565)	(436)
Reclassification adjustments into earnings, net of tax	119	379	373	743
Net unrealized losses on cash flow hedges, net of tax, end of period	$ (467)	$ (565)	$ (467)	$ (565)

- Definition

Accumulated change, net of tax, in accumulated gains and losses from derivative instruments designated and qualifying as the effective portion of cash flow hedges. Includes an entity's share of an equity investee's Increase or Decrease in deferred hedging gains or losses.

+ References + Details

- Definition

Net of tax amount of the income statement impact of the reclassification adjustment of accumulated gain (loss) from derivative instruments designated and qualifying as the effective portion of cash flow hedges realized in net income. Also includes reclassification adjustments of an entity's share of an equity investee's deferred hedging gain (loss) realized in net income.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Reclassification Adjustments
-URI http://asc.fasb.org/extlink&oid=6522872

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e637-108580

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e689-108580

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4C
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5624171-113959

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 24
-Subparagraph b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 18, 19
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 38
-Subparagraph c(3)
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 31, 46
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

- Definition

Net of tax amount, before reclassification adjustments, of the change in accumulated gain (loss) from derivative instruments designated and qualifying as the effective portion of cash flow hedges. Also includes an entity's share of an equity investee's increase (decrease) in deferred hedging gain (loss).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 10A
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=20435746&loc=SL7669646-108580

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e637-108580

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 30
-Section 45
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6441202&loc=d3e80720-113993

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4C
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5624171-113959

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 17, 20
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 121
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 46
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 24
-Subparagraph b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 38
-Subparagraph c(3)
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Derivative Instrument and Hedging Activity (Details Textual) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2012	May 31, 2012	May 30, 2012	Dec. 08, 2011	Mar. 20, 2009
Derivative Instrument and Hedging Activity (Textual) [Abstract]
Interest rate swap agreement for a notional amount			$ 37.0	$ 56.6	$ 100.0
Variable-rate borrowings outstanding					$ 100.0
Duration of LIBOR			1 month	1 month	1 month
Percentage of fixed rate			0.70%	0.9875%	1.715%
Percentage of term loan interest rate fixed		20.00%		30.00%
Anticipated net gains or losses in Accumulated Other Comprehensive Income to be reclassified to earnings	$ 0.5

Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	Jun. 30, 2012	Dec. 31, 2011
Promissory note [Member]
Asset:
Asset, fair value	$ 2,774	$ 2,680
Interest rate swap [Member]
Liability:
Liabilities, fair value	785	466
Fair Value, Measurements, Recurring [Member] \| Quoted Prices in Active Markets for Identical Asset (Level 1) [Member] \| Promissory note [Member]
Asset:
Asset, fair value
Fair Value, Measurements, Recurring [Member] \| Quoted Prices in Active Markets for Identical Asset (Level 1) [Member] \| Interest rate swap [Member]
Liability:
Liabilities, fair value
Fair Value, Measurements, Recurring [Member] \| Significant Other Observable Inputs (Level 2) [Member] \| Interest rate swap [Member]
Liability:
Liabilities, fair value	785	466
Fair Value, Measurements, Recurring [Member] \| Significant Unobservable Inputs (Level 3) [Member] \| Promissory note [Member]
Asset:
Asset, fair value	$ 2,774	$ 2,680

Fair Value of Financial Instruments (Details Textual) - USD ($) $ in Millions	6 Months Ended	12 Months Ended
	Jun. 30, 2012	Dec. 31, 2011	Dec. 30, 2011
Fair Value of Financial Instruments (Textual) [Abstract]
Promissory note received for sale of AA			$ 3.5
Promissory note payable period		4 years
Consideration received as promissory note payable, 2013	$ 0.9
Consideration received as promissory note payable, 2014	0.9
Consideration received as promissory note payable, 2015	$ 1.8
Discount rate used to value promissory note	14.00%

Comprehensive Income (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
Comprehensive Income (Details) - USD ($) $ in Thousands	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Components of comprehensive income
Net income	$ 6,656	$ 9,469	$ 7,363	$ 13,525
Other comprehensive income:
Foreign currency translation adjustment, before taxes	(446)	289	(93)	660
Foreign currency translation adjustment, tax (expense) benefit	69	2	(45)	(57)
Foreign currency translation adjustment, net of tax	(377)	291	(138)	603
Unrealized gain (loss) on cash flow hedging instrument, before taxes	(401)	292	(320)	511
Unrealized gain (loss) on cash flow hedging instrument, tax (expenses) benefit	160	(117)	128	(204)
Unrealized gain (loss) on cash flow hedging instrument, net of tax	(241)	175	(192)	307
Other comprehensive income, before taxes	(847)	581	(413)	1,171
Other comprehensive income, tax (expense) benefit	229	(115)	83	(261)
Other comprehensive income	(618)	466	(330)	910
Comprehensive income	$ 6,038	$ 9,935	$ 7,182	$ 14,435

Income Taxes (Details Textual)	3 Months Ended		6 Months Ended
Income Taxes (Details Textual)	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Income Taxes (Textual) [Abstract]
Effective tax rate	48.50%	51.00%	51.90%	51.50%

Commitments, Contingencies and Guarantees (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011	Dec. 31, 2011	Jun. 06, 2011
Commitments, Contingencies and Guarantees (Textual) [Abstract]
Consideration on settlement of litigation			$ 39,600
Consideration on settlement of litigation funded by insurers			27,000
Loss contingency settlement agreement consideration shares						474,547
Fair value on issuance of common stock						$ 13,700
Initial amount of insurance coverage under policy			35,000
Initial payment by the insurer			8,000
Settlement charges recorded during period	$ 1,200				$ 1,000
Expense incurred in connection with restatement	200	$ 1,800	1,700	$ 3,000
Maximum amount of civil penalties per violation under the federal False Claims Act			11,000
Maximum amount of civil penalties per violation under the state False Claims Act			12,000
Alleged amount of outlier payments received			30,000
Guarantees in the form of letters of credit	$ 3,900		3,900		4,000
Additional purchase consideration					$ 32,200
Obligation			$ 0

Segment Information (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
Segment Information (Details) - USD ($) $ in Thousands	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Components of Segment Information
Revenues	$ 144,671	$ 153,070	$ 283,308	$ 289,691
Operating income	14,701	22,299	18,338	33,114
Reimbursable expenses	14,691	13,216	28,487	25,140
Total revenues and reimbursable expenses	159,362	166,286	311,795	314,831
Statement of operations reconciliation:
Segment operating income	40,677	49,260	71,918	87,716
Charges not allocated at the segment level:
Other selling, general and administrative expenses	21,923	22,625	44,874	46,020
Depreciation and amortization expense	4,053	4,336	8,706	8,582
Other expense, net	(2,178)	(3,600)	(3,711)	(7,068)
Income from continuing operations before income tax expense	12,523	18,699	14,627	26,046
Health and Education Consulting [Member]
Components of Segment Information
Revenues	94,481	104,100	185,886	193,758
Operating income	$ 28,515	$ 36,863	$ 50,012	$ 62,754
Segment operating income as a percent of segment revenues	30.20%	35.40%	26.90%	32.40%
Legal Consulting [Member]
Components of Segment Information
Revenues	$ 45,907	$ 39,972	$ 87,290	$ 77,289
Operating income	$ 12,499	$ 9,629	$ 22,010	$ 19,224
Segment operating income as a percent of segment revenues	27.20%	24.10%	25.20%	24.90%
Financial Consulting [Member]
Components of Segment Information
Revenues	$ 4,283	$ 8,998	$ 10,132	$ 18,644
Operating income	$ (337)	$ 2,768	$ (104)	$ 5,738
Segment operating income as a percent of segment revenues	7.90%	30.80%	1.00%	30.80%

Segment Information (Details Textual) $ in Millions	3 Months Ended		6 Months Ended
Segment Information (Details Textual) $ in Millions	Jun. 30, 2012 USD ($)	Jun. 30, 2011 USD ($)	Jun. 30, 2012 USD ($) Segment	Jun. 30, 2011 USD ($)
Segment Information (Textual) [Abstract]
Number of operating segments \| Segment			3
Financial Consulting segment revenues related to health care valuation consulting practice \| $	$ 0.6	$ 1.8	$ 1.9	$ 3.1
Single customer combined receivable and unbilled services balances as a percentage of consolidated receivables and unbilled services balances	14.30%		14.30%
Single customer revenues as a percentage of consolidated revenue	11.80%	10.60%	11.80%	10.60%

Subsequent Events (Details) $ in Millions	6 Months Ended
Subsequent Events (Details) $ in Millions	Jun. 30, 2012 USD ($)
Subsequent Events (Textual) [Abstract]
Initial cash payment for acquisition	$ 21.5
Deferred payment for acquisition	10.0
Equal installment for acquisition	$ 5.0