BANC OF AMERICA SECURITIES LLC

                           OFFER TO PURCHASE FOR CASH

                                       BY

                        CENTURY BUSINESS SERVICES, INC.

                                       OF

                  UP TO 14,000,000 SHARES OF ITS COMMON STOCK
                   AT A PURCHASE PRICE NOT GREATER THAN $3.30
                         NOR LESS THAN $3.00 PER SHARE

 THE TENDER OFFER AND WITHDRAWAL RIGHTS WILL EXPIRE AT 5:00 P.M., NEW YORK CITY
     TIME, ON WEDNESDAY, JULY 9, 2003, UNLESS THE TENDER OFFER IS EXTENDED.

                                                                   June 10, 2003

To Brokers, Dealers, Commercial Banks,
  Trust Companies and Other Nominees:

     Century Business Services, Inc., a Delaware corporation ("CBIZ"), has
appointed us to act as the Dealer Manager in connection with its offer to
purchase for cash up to 14,000,000 shares of its common stock, par value $0.01
per share, at a price, net to the seller in cash, without interest, not greater
than $3.30 nor less than $3.00 per share, specified by its stockholders, upon
the terms and subject to the conditions set forth in its Offer to Purchase,
dated June 10, 2003, and in the related Letter of Transmittal which, as may be
amended and supplemented from time to time, together constitute the tender
offer.

     CBIZ will, upon the terms and subject to the conditions of the tender
offer, determine a single per share price, not greater than $3.30 nor less than
$3.00 per share, that it will pay for shares properly tendered and not properly
withdrawn under the tender offer, taking into account the number of shares so
tendered and the prices specified by tendering stockholders. CBIZ will select
the lowest purchase price that will allow it to purchase 14,000,000 shares, or
such fewer number of shares as are properly tendered and not properly withdrawn
at prices not greater than $3.30 nor less than $3.00 per share, under the tender
offer. All shares properly tendered before the "expiration date" (as defined in
Section 1 of the Offer to Purchase) at prices at or below the purchase price and
not properly withdrawn will be purchased by CBIZ at the purchase price selected
by CBIZ, net to the seller in cash, without interest, upon the terms and subject
to the conditions of the tender offer, including the odd lot, proration and
conditional tender provisions thereof. Shares tendered at prices in excess of
the purchase price and shares not purchased because of proration or conditional
tenders will be returned at CBIZ's expense to the stockholders who tendered such
shares promptly after the expiration date. CBIZ reserves the right, in its sole
discretion, to purchase more than 14,000,000 shares under the offer, subject to
applicable law. See Section 1 of the Offer to Purchase.

     If the number of shares properly tendered is less than or equal to
14,000,000 shares (or such greater number of shares as CBIZ may elect to
purchase pursuant to the tender offer in accordance with applicable law), CBIZ
will, on the terms and subject to the conditions of the tender offer, purchase
at the purchase price selected by CBIZ all shares so tendered.


     On the terms and subject to the conditions of the tender offer, if at the
expiration of the tender offer more than 14,000,000 shares (or any such greater
number of shares as CBIZ may elect to purchase) are properly tendered at or
below the purchase price selected by CBIZ, then CBIZ will buy shares first, from
all stockholders who own beneficially or of record, an aggregate of fewer than
100 shares who properly tender all their shares at or below the purchase price
selected by CBIZ and do not withdraw them before the expiration date, second, on
a pro rata basis from all other stockholders who properly tender shares at or
below the purchase price selected by CBIZ, subject to conditional tenders, and
third, only if necessary to permit CBIZ to purchase 14,000,000 shares, from
stockholders who have tendered shares subject to the condition that a specified
minimum number if the stockholder's shares be purchased if any shares are
purchased in the tender offer as described in Section 6 of the Offer to Purchase
(for which the condition was not initially satisfied, and provided the
stockholders tendered all of their shares) by random lot, to the extent
feasible.

     THE TENDER OFFER IS NOT CONDITIONED ON ANY MINIMUM NUMBER OF SHARES BEING
TENDERED. THE TENDER OFFER IS, HOWEVER, SUBJECT TO OTHER CONDITIONS. SEE SECTION
6 OF THE OFFER TO PURCHASE.

     For your information and for forwarding to those of your clients for whom
you hold shares registered in your name or in the name of your nominee, we are
enclosing the following documents:

          1. The Offer to Purchase, dated June 10, 2003;

          2. The Letter of Transmittal for your use and for the information of
     your clients (together with accompanying instructions and Substitute Form
     W-9);

          3. A letter to clients that you may send to your clients for whose
     accounts you hold shares registered in your name or in the name of your
     nominee, with space provided for obtaining such clients' instructions with
     regard to the tender offer;

          4. A Notice of Guaranteed Delivery to be used to accept the tender
     offer if the share certificates and all other required documents cannot be
     delivered to the Depositary before the expiration date or if the procedure
     for book-entry transfer cannot be completed before the expiration date;

          5. Guidelines of the Internal Revenue Service for Certification of
     Taxpayer Identification Number on Substitute Form W-9; and

          6. A return envelope addressed to the Depositary.

     YOUR PROMPT ACTION IS REQUIRED. WE URGE YOU TO CONTACT YOUR CLIENTS AS
PROMPTLY AS POSSIBLE TO OBTAIN THEIR INSTRUCTIONS. PLEASE NOTE THAT THE TENDER
OFFER AND WITHDRAWAL RIGHTS WILL EXPIRE AT 5:00 P.M., NEW YORK CITY TIME, ON
WEDNESDAY, JULY 9, 2003, UNLESS THE TENDER OFFER IS EXTENDED.

     CBIZ will not pay any fees or commissions to brokers, dealers, commercial
banks, trust companies or any person (other than fees to the Information Agent
and Dealer Manager as described in Section 15 of the Offer to Purchase) for
soliciting tenders of shares under the tender offer. CBIZ will, however, upon
request, reimburse brokers, dealers, commercial banks, trust companies or other
nominees for customary mailing and handling expenses incurred by them in
forwarding any of the enclosed materials to the beneficial owners of shares held
by you as a nominee or in a fiduciary capacity. No broker, dealer, commercial
bank, or trust company has been authorized to act as the agent of CBIZ, the
Dealer Manager, the Information Agent, or the Depositary for purposes of the
tender offer. CBIZ will pay or cause to be paid all stock transfer taxes, if
any, applicable to its purchase of shares, except as otherwise provided in the
Offer to Purchase or Instruction 9 in the Letter of Transmittal.

     For shares to be tendered properly under the tender offer, (1) the share
certificates (or confirmation of receipt of such shares under the procedure for
book-entry transfer as set forth in Section 3 of the Offer to Purchase),
together with a properly completed and duly executed Letter of Transmittal, or a
manually signed facsimile thereof, including any required signature guarantees,
or an "agent's message" (as defined in the Offer to Purchase) in the case of
book-entry transfer, or a specific acknowledgement in the case of a tender
through the Automated Tender Offer Program (as described in the Offer to
Purchase) of book-entry transfer facility (as defined in the Offer to Purchase),
and any other documents required by the letter of transmittal, must be received
before 5:00 p.m., New York City time, on the expiration

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date by the Depositary at its address set forth on the back cover page of this
offer to purchase, or (2) the tendering stockholder must comply with the
guaranteed delivery procedure set forth in Section 3 of the Offer to Purchase.

     Holders of shares whose certificate(s) for such shares are not immediately
available, holders who cannot deliver such certificate(s) and all other required
documents to the Depositary or holders who cannot complete the procedures for
book-entry transfer before the expiration date must tender their Shares
according to the procedure for guaranteed delivery set forth in Section 3 of the
Offer to Purchase.

     Neither CBIZ or its board of directors nor the Dealer Manager or the
Information Agent makes any recommendation to any stockholder as to whether to
tender or refrain from tendering all or any shares or as to the price or prices
at which to tender. Stockholders must make their own decision as to whether to
tender shares and, if so, how may shares to tender and at which prices.

     Any inquiries you may have with respect to the tender offer should be
addressed to the Dealer Manager, Banc of America Securities LLC, or to the
Information Agent, D. F. King & Co., Inc., at their respective addresses and
telephone numbers set forth on the back cover page of the Offer to Purchase.

     Additional copies of the enclosed material may be obtained from D. F. King
& Co., Inc. by calling them at: (800) 269-6427 or (212) 260-5550.

                                         Very truly yours,

                                         BANC OF AMERICA SECURITIES LLC

Enclosures

     NOTHING CONTAINED HEREIN OR IN THE ENCLOSED DOCUMENTS SHALL CONSTITUTE YOU
OR ANY OTHER PERSON AS AN AGENT OF CBIZ, THE DEALER MANAGER, THE INFORMATION
AGENT OR THE DEPOSITARY, OR ANY AFFILIATE OF THE FOREGOING, OR AUTHORIZE YOU OR
ANY OTHER PERSON TO USE ANY DOCUMENT OR MAKE ANY STATEMENT ON BEHALF OF ANY OF
THEM IN CONNECTION WITH THE TENDER OFFER OTHER THAN THE DOCUMENTS ENCLOSED
HEREWITH AND THE STATEMENTS CONTAINED THEREIN.

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