Midwestern regional firm Clifton Gunderson has acquired Chavarria Dunne & Lamey LLC of Albuquerque, N.M.

Financial and accounting services staffer AccountAbilities Inc. has agreed to acquire California-based ReStaff Services, a staffing company that operates under the name Staffing.com and generates annual revenues of roughly $20 million.

Blue & Co. LLC will acquire a 20-person accounting firm based in Columbus, Ohio.Blue’s deal to acquire Sheridan Barton Vasko & Co., which will operate under the Blue & Co. name, is expected to be completed June 1. Financial terms of the merger were not disclosed.

Two northern New York accounting firms recently announced their merger, in a deal effective Jan. 1.

The Thomson Corp. announced that it has acquired CrossBorder Solutions, a tax software company whose products are used for the planning and compliance needs of corporations.

Sage Software Select resellers Blytheco Business Solutions and Macdonald Consulting Group have merged to form Blytheco LLC.

Long Island accounting firm Janover Rubinroit LLC has merged with tax and estate specialists Roberts, Rick & Moses LLP, in addition to relocating and expanding its New York offices.Financial terms of the deal were not disclosed.

In a merger of companies that primarily provide accounting technology to schools, Dallas-based Tyler Technologies Inc. announced that it has acquired Bangor, Maine’s Advanced Data Systems Inc.Publicly-traded Tyler said that it had acquired all of ADS’s common stock, as well as an office building used in the business, for approximately $4.2 million in cash. ADS develops and sells fund accounting solutions, primarily in New England.

Tax prep giant H&R Block Inc. reported a third-quarter loss last week, pointing to its struggling mortgage lending arm even at the start of a strong beginning to the fourth quarter’s tax season -- where the company makes the bulk of its profits.Block said that it lost $44.7 million in the three months ending Jan. 31, compared to gains of $12.1 million in the same period a year ago. Revenue for the same quarter increased to $955.1 million, from $860.3 million.

Accountabilities Inc., a provider of staffing and marketing services to CPA firms, announced that it has entered into an asset purchase and reorganization agreement with Tilden Associates Inc. and TFP Acquisition Co. LLC.Tilden’s chief line of business is the sale of automotive franchises, and the administration and support of auto repair centers. TFB Acquisition is a newly formed company controlled by Tilden’s chairman and president, Robert Baskind.

LogicalApps, a provider of embedded governance software, announced that it has acquired the Integra product line from Applimation, a provider of management consulting and software for businesses using Oracle and PeopleSoft applications.

Investment research firm Morningstar Inc. has entered into an agreement to acquire Standard and Poor’s mutual fund data business for $55 million in cash.

Two South Florida-based accounting firms have merged their operations.

Fiducial, a provider of tax, payroll, financial and business services to small businesses, announced that it has strengthened its Midwest market by acquiring Matrix Accounting and Business Services.

California’s Pohl, McNabola, Berg & Co. announced that it has merged with Texas firm Helin, Donovan, Trubee & Wilkinson LLP in a deal effective Jan. 1.The combined firm, which will operate under the name PMB Helin Donovan LLP, will have a dozen partners and approximately 65 total staff in the two states.

PricewaterhouseCoopers has taken over the tax practice unit of an Indian financial services firm to create the largest accounting firm in the country.

After serving as a regional managing partner with a national firm for several years, in the late 1970s Len Miller decided to find a new home for his technical expertise in accounting and consulting, as well as his firm administration skills. He co-founded his own firm in Phoenix, Miller Wagner & Co. Ltd., and ran the business for more than two decades before consolidating with CBiz Inc. in early 1999. Today, Miller serves as the president of CBiz Accounting, Tax & Advisory Services LLC.With over 40 years of experience, Miller is a recognized expert in the fields of finance, real estate, general business consulting and various litigation support matters -- but he still places an emphasis on the programs his firm has in place to retain and develop its own employees.

One of New England's largest independent CPA firms, Carlin, Charron & Rosen LLP, has announced a pending merger with UHY Advisors. Terms of the merger, which should close May 1, were not disclosed. In May 2006, UHY acquired the Boston-based accounting firm Brown & Brown LLP, absorbing the firm's 80 employees.CCR employs more than 280 professionals in its Boston and Westborough, Mass., offices, as well as locations in Glastonbury, Conn., and Providence, R.I. Founded in 1918, the firm provides assurance, tax and advisory services to a range of clients.

In a series of deals effective Jan. 1, LarsonAllen LLP acquired four firms, expanding its presence in Wisconsin, Minnesota and Arizona. Terms were not disclosed.The firms that will be joining LarsonAllen include: Wisconsin-based Tracey & Thole SC; Ahern Montag Vogler Ltd. and Peterson & Co. PA, both based in Mankato, Minn.; and Scottsdale, Ariz.-based The O'Connor Group PC.

Liberty Tax Service announced the acquisition of eSmartTax, the income tax preparation business of San Jose, Calif.-based C&S Technologies. Financial terms of the deal, which does not include C&S's payroll-tax-related filing services, were not disclosed.The eSmartTax acquisition will allow Liberty customers to prepare and file individual tax returns on the Internet through the company's Web site, or through the Internal Revenue Service's Free File Alliance site.