This paper examines the determinants of client acceptance decision at non big 4 accounting firm. Therefore this study examines differences of determinants of client acceptance decision at non big 4 accounting firm at 2^nd tier and 3^rd tier accounting firm. Risk management consists of client risk, audit risk, accounting firm, audit fee and specialist auditor. This study uses client acceptance data in 2^nd tier accounting firm and 3^rd tier accounting firm. It proves that the determinant of client acceptance decision at non big 4 accounting firm is management integrity, client business risk, audit risk, and audit fee. There is no effect of accounting firm size in client acceptance decision.