Jay R. Horowitz CPA PC and Miller & Co. LLP, of Manhattan, N.Y., have agreed to merge. The deal will take effect on Jan. 1, 2013.

The newly combined firm will have a team of more than 20 professionals.

“Jay has been seeking additional support to relieve him from some of his daily accounting and tax duties to focus more time on his clients wealth management needs and we have been looking for someone to provide these same niche services to our growing client base,” Paul Miller, managing member of Miller & Co., explained in a statement. 

"While we are very proud of the more than 30 year history of our firm, we also recognize that the next step for our team and clients is to merge with a firm of comparable quality that would enable us to expand services to our clients,” said Horowitz.

“Miller & Co. shares our philosophy of helping our clients grow and succeed, and the merger will broaden and deepen our existing industry specializations, enabling us to offer more comprehensive business advice tailored to our clients while enabling me to focus more on the niche financial services arena," Horowitz said.

The M&A consulting firm, Transition Advisors, worked on the deal.