Lancaster, Pa.-based Reinsel Kuntz Lesher LLP, announced that it will acquire Miller & Miller CPAs, a public accounting firm based in Lititz, Pa.

Garden City, N.Y.-based Janover Rubinroit LLC has reached an agreement to merge the Baldwin, N.Y.-based firm of Gilbert & Levy into its practice.

The partners of a pair of Charleston, S.C., accounting firms announced that on the heels of a merger, their business will be acquired by regional accounting firm Dixon Hughes PLLC.Financial terms of the deal were not disclosed.

The Rehmann Group announced plans to merge with Farmington Hills, Mich.-based Boyes, Wright, Pittman & Co. PLLC and Traverse City, Mich.-based Weber, Curtin & Pahssen LLC, in a deal effective Jan. 1, 2007.Financial terms of the deal were not disclosed.

Rea & Associates Inc., an accounting and business consulting firm with 10 offices in Ohio, will merge with Lake County, Ohio-based Lynch, Anselmo, Ott, Bryan + Co. in a deal effective Nov. 1.

In a second October acquisition, Clifton Gunderson LLP announced that it will acquire the Schaumburg, Ill.-based firm of Nykiel, Carlin & Co. Ltd.

Two Indianapolis accounting firms -- Zurface, Sanders & Rasor and LM Henderson & Company PC -- have merged.

The tax prep software industry is both expanding and contracting, as Wolters Kluwer and Thomson continue their acquisitions, while new entrants surface with online and application service provider offerings.Thomson's Creative Solutions purchased Dunphy Systems in May, with the intention of converting existing Dunphy customers to Creative Solutions. CCH, on the other hand, announced its acquisition of Rockville, Md.-based ATX/Kleinrock in August, but will keep it as a distinct product line. CCH followed this move with an announcement in September that it would acquire Rome, Ga.-based TaxWise. It likewise will keep TaxWise as a separate product line, according to CCH president and chief executive Kevin Robert.

Carpathia Corp., a provider of accounting consulting, staffing and executive search and placement, announced its investment in a trio of California-based accounting services firms - Irvine's Corporate DNA, Walnut Creek's The Nolan Group, and San Francisco's A4C. Financial terms of the deal were not disclosed.The move into metropolitan Los Angeles and San Francisco is Carpathia's first foray outside its home base in the Philadelphia area.

Moss Adams LLP announced plans to acquire Phoenix-area firm Epstein Weber & Conover PLC, in a deal that will be effective Jan. 1, 2007. Financial terms were not disclosed.

Clifton Gunderson LLP has acquired the Colorado firm of Levine, Hughes & Mithuen in a merger effective Nov. 1.

Los Angeles-based Information Technology Group Inc. has acquired Xcelerate LLC, a reseller of Sage Accpac ERP and Sage CRM software based in Chicago.

Mahoney Sabol & Co. has announced that it will merge with Middletown, Conn.-based firm Gomola & DiBella LLP. Financial terms were not disclosed and the combined firm will operate under the Mahoney Sabol name, and have a staff of more than 30 tax and accounting professionals. Gomola’s founder, Gary Gomola, has practiced in Middletown for more than 30 years and has expertise in business valuation, as well as in the areas of computer technology and the Internet. The merger became effective on Oct. 1 and will result in the Middletown offices of both firms being combined. Mahoney Sabol also has Connecticut offices in the towns of Glastonbury, Essex and Somers.

In an effort to bolster its automotive practice unit, global firm Grant Thornton LLP has acquired Restructuring & Performance Improvement Group from financial advisory firm Stout Risius Ross Inc.

Tax software publisher CCH continued making an aggressive push into the small practitioner market, announcing its second major acquisition in as many months.The Wolters Kluwer business, which produces the ProSystem fx Office line of accounting and business software products, signaled its determination to take on the marketplace leader, Intuit Inc.'s QuickBooks, by striking a pact to purchase TaxWise Corp.

Null-Lairson PC announced that it will acquire Texas City, Texas-based Griffin, Iles & Duvall LLP. Financial terms of the deal were not disclosed. Griffin, formed in 1985, employs 14 full-time employees (including a trio of partners) and a season audit staff of seven, according to its Web site. The firm offers a range of tax and audit services for businesses and individuals, specializing in the Internet environment and e-commerce. Founded in 1975, the Texas City location will be the fourth office in the state for Null-Lairson, which already has outposts in Galveston and Sugar Land, as well as a recently renovated headquarters in Houston. Null-Lairson has 60 employees -- including five shareholders and three principals. Null-Lairson employs professionals in its technology department, as well as certified valuation analysts, certified financial planners and specialists in the areas of health care, estate planning and retirement planning.

Carpathia Corp., a provider of accounting consulting, staffing and executive search and placement, announced its investment in a trio of California-based accounting services firms -- Irvine's Corporate DNA, Walnut Creek's the Nolan Group and San Francisco's A4C.

Net@Work, one of the largest Sage-only software resellers, announced that it has purchased Eagle Consulting Group, a top Sage Software MAS 90 and MAS 500 reseller in the tri-state area.Eagle Consulting Group's founder and chief executive, Debra Ellis, will serve as manager of consulting services.

Tegra Financial Partners, a subsidiary of Atlanta's Habif, Arogeti & Wynne LLP, announced that it has acquired pension-consulting firm Olson & Swenson Inc.Financial terms of the deal were not disclosed.

Boston-area firm Braver PC announced the acquisition of the practice of CPA Scott A. Kanter, formerly of Brown & Brown LLP. Financial terms were not disclosed.Cynthia Hickey, Kanter's associate for the last 15 years, will lead the transition of the accounting practice from Brown & Brown to Braver, and become Braver's first female shareholder.