Mauldin & Jenkins, a CPA and business advisory firm headquartered in Atlanta has merged in two Southern-based accounting firms: CPA Associates in Bradenton, Fla. and Evers & Fox in Atlanta.

CPA and advisory firm Howard, Wershbale & Co. has merged in the firm of Cummins Krasik & Hohl, effective January 1.

Regional CPA and business advisory firm Wiss & Co. has merged with Flemington, N.J.-based Cust, Dori & Benick, effective immediately.

Jaynes, Reitmeier, Boyd & Therrell, P.C. has merged in the accounting practice of another Texas firm, Dan L. Popejoy & Associates, P.C., effective Jan. 1.

Managerial Design, a management process consulting firm based in Oakville, Ontario, merged with Deloitte on Monday.

Tax and business advisory firm WTP Advisors, headquartered in White Plains, N.Y., has acquired New York-based hedge fund consultancy Sala Associates.

CHINA

It would be hard to envision a more active climate for mergers and acquisitions among CPA firms than 2010, a year highlighted by such marquee unions as RSM-Caturano, Eisner-Amper, Marcum-Stonefield Josephson and LarsonAllen-LeMaster Daniels.

Pugh & Company, P.C. , one of the Knoxville region’s largest CPA firms, has acquired the Knoxville and Oak Ridge practices of Bacon Howard & Company, CPAs, another local area accounting firm.

- Hayashi and Wayland Accounting and Consulting, a regional CPA and business advisory firm, has announced a merger with Carmel-based Cater & Stiles, CPAs, effective Jan. 1.

Regional CPA firm Gallina LLP is expanding to Las Vegas by merging in Zanoni & Company LLP.

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Regional CPA and business advisory firm Cherry Bekaert & Holland is adding 14 partners and 100 associates from Berenfeld Spritzer

Epicor Software Corp., a provider of retail, manufacturing and hospitality software applications, has acquired Denver-based Spectrum Human Resource Systems Corp. for $16 million.

CONNECTICUT

Marcum LLP plans to merge its China practice with Bernstein & Pinchuk LLP, one of the largest middle-market PCAOB-reviewed auditors in China, to create Marcum Bernstein and Pinchuk LLP.

Payroll and benefits outsourcing provider Paychex Inc. has acquired online payroll processor SurePayroll for an undisclosed amount.

CPA and business advisory firm ParenteBeard has merged in Huntingdon Valley-based Pressman Ciocca Smith effective December 1.

Lange & Associates, P.C., a Fort Worth public accounting and consulting firm, has acquired the practice of M. Dan King, CPA, also of Fort Worth, in a transaction effective November 1.

Cloud-based accounting software provider FinancialForce.com has agreed to acquire the PS Enterprise online professional services automation software owned by Appirio Inc., along with a small team behind it, and market the software to its customers.