US – Pension consultancy firms Watson Wyatt and Hewitt Associates are both expected to release earnings reports this week.

Hewitt reports its first-quarter earnings on Tuesday, while Watson Wyatt is set to release its second-quarter report on Friday.

Hewitt is expected to post earnings of 0.28 dollars per share for the first quarter, according to earnings estimates provided by investment information firm Multex. There is no prior year comparison as Hewitt only went public in June 2002. Its most recent quarter saw an EPS of 0.28 dollars.

Watson Wyatt’s second-quarter earnings per share is expected at 0.31 dollars, according Multex. A year ago, it recorded an EPS of 0.30 dollars for the second quarter, on revenues of 174.9 million dollars. For the most recent quarter, Watson Wyatt recorded revenues of 179.0 million dollars and an EPS of 0.39 dollars per share. Net income was 13.1 million dollars.

The earnings reports from Hewitt and Watson Wyatt follow last week’s earnings report from Mercers, which reported a 2% increase in annual revenues for the period 2002, according to the year-end results of parent group Marsh & McLennan. Its annual revenue rose to 2.4 billion dollars (2.21 billion euros), while operating income rose 4% to 326 million dollars (300 million euros).

Separately, Hewitt Associates’ UK arm Hewitt Bacon & Woodrow has named Leslie Moss as the head of its executive remuneration and employee share plan consulting team. He replaces Elizabeth Hubbick, who has retired.