After months of sluggishness, a recent uptick in M&A activity could mean zero-based budgeting is having its own moment in the spotlight. A form of budgeting that scrutinizes costs across every part of the business, ZBB often comes into its own in the wake of an M&A deal.

Brixey & Meyer has expanded its presence in Cincinnati by acquiring a second CPA firm in the area, Kamphaus, Henning & Hood.

BDO Consulting has expanded its forensic technology services practice by adding the e-Discovery practice of Key Discovery, a litigation support service provider based in Boston.

Mazur, Krieghbaum & Higgins CPAs announced it is merging with McCarthy & Company, a Philadelphia firm that specializes in the construction industry.

Top 100 Firm Armanino LLP is combining with valuation firm Financial Strategies Consulting Group, effective Jan. 1, 2017.

Top 20 accounting and consulting firm Wipfli announced it is merging in Milwaukee-based firm Benes & Krueger.

Charlotte, N.C.-based accounting firms BGW CPA and Hawkins Conrad & Co. have combined.

Top 10 Firm CliftonLarsonAllen will merge with Top 100 Firm and West Coast powerhouse Gallina, effective Jan. 1, 2017.

Top 15 Firm BKD announced that it will merge with Midwestern firm Kiesling Associates LLP, effective Dec. 4.

Top 100 Firm and Southeast super-regional Carr, Riggs & Ingram LLC has merged in Dallas-based Vogel CPAs PC.

Eide Bailly is adding the accounting firm Daines Goodwin & Co., effective Dec. 5, 2016, expanding Eide Bailly’s presence in Utah.

Weyrich, Cronin and Sorra is adding Greenberg Ettlin & Associates, extending WC&S’s presence in Maryland’s Cecil County.

WeiserMazars LLP has merged in Integrity Consulting Solutions LLC, a management and technology consulting firm based in Frederick, Md., effective Sept. 1, 2016.

BDO USA LLP has expanded into Jacksonville, Florida, by adding the LBA Group, the firm’s ninth location in the Sunshine State.

Rea & Associates has merged in Friel & Associates, a firm based in Chardon, Ohio, effective November 1.

UHY Advisors and UHY LLP have acquired the professional services firm Pratesi, Salemi & Company LLC and the valuation firm Brentmore Valuation Advisors, in West Hartford, Connecticut.

Eide Bailly is expanding its presence in Las Vegas by adding the consulting firm JW Advisors and the CPA practice of Bryce Wisan.

The New Hampshire accounting firms Nathan Wechsler & Company, PA, and Robert M. Mucha, CPA, P.C., have combined, effective Oct. 28, 2016.

Ninety percent of the accounting industry is tied to compliance services in areas such as accounting, audit and tax, but don’t look there for encouraging signs of industry performance.

Equale & Cirone LLP, a firm based in Bethel, Conn., is combining with Friedberg, Smith & Co. PC, a firm in Bridgeport, Conn., to form Cirone Friedberg LLP, effective November 1.