Ontario Teachers' Pension Plan has acquired investment research company Glass, Lewis & Co., for $46 million, bringing ownership of the proxy advisory provider back to North America.

Tennessee accounting firms Petty & Landis and Lattimore Black Morgan & Cain have merged their practices, giving Nashville-based LBMC a physical presence in the Chattanooga market.

Accounting firm Reznick Group has named a new chief operating officer, appointing A. Mitchell Poole Jr. to the post.

M&A deals built around cash transactions involving companies with below-average price-to-earnings ratios are the most likely to increase shareholder value, according to a new study.

Accounting firm Silver, Lerner, Schwartz & Fertel announced a merger with Phyllis Malitz & Associates, increasing the size of SLSF to 35.

SS&G has acquired Physician Business Systems for an undisclosed sum, expanding the accounting and consulting firm's medical billing and collections business.

CPA firm Alpern Rosenthal said it is merging with Cass, Levy & Leone in an effort to expand from its Pittsburgh base to Florida.

Sanders Morris Harris Group, a financial services holding company, has acquired a 25 percent ownership interest in iPro One, a company that provides CPA practices with investment systems and products.

Payroll and benefits outsourcing provider Paychex Inc. has purchased San Diego-based Hawthorne Benefit Technologies Inc., an online benefits and management administrator. Going forward, the company will now operate as Paychex Benefit Technologies Inc. The acquisition will give Paychex access to Hawthorne's proprietary BeneTrac system, which provides benefits enrollment and administration technology.

Reznick Group said it has signed a letter of intent to acquire another accounting firm, Tidwell DeWitt, building its presence in the Southeast and adding more services.

Financial services firm Braver said it was merging with Nelson, Adam & Dickson, an accounting firm based in Concord, Mass.

Two upstate New York CPA firms are merging, with the Rochester-based firm of Bernardi & Russo joining forces with Buffalo-based Freed, Maxick & Battaglia.

Crowe Chizek said it plans to combine practices with Carter, Belcourt & Atkinson, expanding the Oak Brook, Ill.-based accounting firm's footprint in Florida.

Thomson Corp. said it would acquire the Deloitte Tax LLP Property Tax Services business for an undisclosed sum.

Accounting networks Nexia International and SC International have agreed to merge, forming the ninth largest association of accounting firms worldwide.

Board directors and general counsel are spending more time on enterprise risk management as a result of Sarbanes-Oxley compliance, but they would prefer not to, according to a newly released study.

In its second merger of the year, Pittsburgh-based CPA firm Malin, Bergquist and Co. LLP has combined with a firm based in nearby Erie, Pa.: Diefenbach Delio Kearney & DeDionisio.

Two New York firms are combining forces, with Tarrytown-based Platt, Barth, Elson & Steinman P.C. merging with New York City-based Marks Paneth & Shron LLP.

Accounting firm Coulter & Justus has sold its Technology Solutions Group to Axis Integrated Solutions, a software reseller that works with Sage Software.

Two CPA firms on California's central coast have announced a merger: Bianchi, Lorincz, Huey, Hudson & Co. and Kasavan & Pope.