Beard Miller Co. LLP had acquired two firms -- Jackson, N.J.-based Dennis M. Spinelli CPA LLC and Fagliarone Group CPAs PC’s trio of New York locations.Terms of the deals, which were effective Jan. 1, were not disclosed.

Upstate New York’s Bonadio Group announced that it has merged with Loguidice and Kamide CPAs PLLC, an accounting and tax service firm located in Syracuse, N.Y.

Two western Massachusetts accounting firms -- Adelson & Co. PC and Moynihan & Kowalczyk PC -- have completed a merger.

A pair of accounting firms located just outside of Providence, R.I., have announced a merger, effective Jan. 1.

San Francisco’s Shea Labagh Dobberstein CPAs Inc. has announced that it will acquire San Mateo, Calif.-based Elwood Espina Ferrell LLP.Financial terms of the deal were not disclosed.

Southwestern regional CPA firm Weaver and Tidwell, L.L.P said it would merge with Houston-based McDonald, Fox and Lund, P.C.

In the first merger in its 22-year history, Southeastern regional CPA and business advisory firm Lattimore Black Morgan & Cain is adding long-time Knoxville firm McWilliams & Co. under its brand.

Seagate Technology, a manufacturer and marketer of hard disc drives, agreed to acquire Emeryville, Calif.-based EVault, a provider of online data back-up and recovery systems for $185 million in cash.

Regional CPA and business advisory firm Citrin Cooperman & Co. LLC has added three local firms to its growing portfolio: Mendelsohn Kary Bell & Natoli LLP, and Weissbarth Altman & Slavet LLP — both based in New York — and Metsky & Associates of Parsippany, N.J.

SunGard, a global provider of business processing software for the financial services and educational sectors, has acquired Automated Financial Systems Corp., a manufacturer and marketer of front-office solutions for the brokerage industry.

Xinhua Finance, a financial information and media conglomerate in China, has agreed to acquire proxy researcher Glass Lewis & Co. for undisclosed terms.

Morrison, Brown, Argiz & Farra LLP announced that it has acquired the Miami-based practice of Freeman, Buczyner & Gero.FBG partners Alan Freeman and Jacqueline Gero will join as partners of MBAF, bringing with them their staff of about a dozen employees.

Two Jacksonville, Fla.-area practices, located just a mile away from each other, announced that they will merge in a deal effective Nov. 30.

Intuit Inc. continued stuffing its own holiday stocking on Thursday, announcing that it has inked a $142-million deal to acquire Electronic Clearing House Inc.

Protiviti Inc., a provider of technology risk consulting and internal audit services, announced that it has consolidated its public sector operations and that the new, wholly owned subsidiary had already made its first acquisition.

In a long-awaited move, the Financial Accounting Standards Board has proposed new accounting for mergers and acquisitions by not-for-profit organizations.Reflecting a proposed standard on for-profit business combinations, Not-for-Profit Organizations: Mergers and Acquisitions proposes the elimination of the pooling-of-interests method, the measurement of assets and liabilities at fair value, and the recognition of goodwill upon initial recognition of another entity, be it for-profit or not-for-profit.

Philadelphia’s H.R. Margolis Co. and Washington-area Becker & Co. PC announced that they will merge to form MargolisBecker.

Mayer Hoffman McCann had expanded its presence again in Maryland, with the acquisition of the 14-employee Riggleman Smyth Accounting Services LLC.Financial terms of the deal were not disclosed, though Riggleman Smyth’s partners were admitted as shareholders in Mayer Hoffman.

Accounting firm Cannon Wright Blount PLLC has purchased the Poulin Group PC, its second acquisition in less than four months.

In a grab for its share of the exploding Web-based banking market, QuickBooks parent Intuit Inc. agreed to acquire online banking services provider Digital Insight Inc. for $1.35 billion via a combination of cash and debt.Under the terms of the deal, which is expected to close during the first quarter of 2007, Intuit will tender $39 in cash for each share of Calabasas, Calif.-based Digital Insight -- roughly 18 percent over the company’s closing share price of $33 prior to the announcement. Intuit will also assume about $1 billion in debt financing.