Connecticut's Kostin, Ruffkess & Company LLC, a business advisory and accounting firm, will merge with Springfield, Mass.- based CPA firm Themistos & Dane, in September.

Risk consulting and internal audit services provider Protiviti Inc. acquired Philadelphia-based Lender Advisory Services, a unit of national CPA firm RSM McGladrey.

Immediatech Corp., the developer of GoFileRoom, a Web-based document management service for CPA firms, has had its GoFileRoom business acquired by the Thomson Corp.

New York-area firm Weiser LLP has merged in area CPA and business advisory firm Weiner, Dailey, Katz & Co., a Tarrytown, N.Y.-based practice that has forged a strong client niche in the auto industry. Terms were not disclosed.

Looking to accelerate its growth in the online and packaged software tax industry, H&R Block yesterday acquired San Diego-based TaxNet Inc., a provider of customized online tax services. Terms of the deal were not disclosed.

Southwest regional firm Weaver and Tidwell LLP has strengthened its construction niche practice with the merger of Dallas-based CPA firm Brehm & Co. LLP.

Cartesis Group, a business performance management software provider, has signed an agreement to acquire INEA Corp., a Toronto-based supplier of enterprise software.

Weiser LLP has merged in nearby Leslie Sufrin and Co. PC, a boutique accounting, audit, tax and consulting firm that specializes in servicing publishing, media, information and communication businesses.

In a move to deepen its penetration into southwestern markets, middle-market software and consulting concern Enterprise Resource Group, headquartered here, has acquired Houston-based Burch Consultants.

Marking its second deal in a month, top-ranked firm Armanino McKenna acquired Cupertino, Calif.-based ValueNomics Research Inc. in late April, boosting its business valuation and litigation support practice, and strengthening its presence in Silicon Valley and San Diego.

The Resnick Group LLC, based here, has merged its practice with New York-based accounting and financial consulting firm Druckman Hill LLP.

With two dozen deals currently in the pipeline, business advisory and financial services provider Fiducial says that acquisitions will be the main engine of its growth over the next three years.

RSM McGladrey Financial Process Outsourcing, a unit of national CPA and business consulting firm RSM McGladrey, has acquired Madison, Wis.-based Franchise Services Options and Houston-based Restaurant Reporting Plus -- two of the nation's larger providers of back-office outsourcing services to restaurants.

Super-regional firm Plante & Moran has expanded its services and presence in the Chicagoland area with the addition of Wetmore & Associates, a boutique firm specializing in benefit plan audits.

In a move to deepen its penetration into southwestern markets, middle-market software and consulting concern Enterprise Resource Group, headquartered here, has acquired Houston-based Burch Consultants.

Tax and accounting software provider Creative Solutions Inc. has acquired the tax software line of Cincinnati-based Accountware for undisclosed terms.

Marking its second deal this month, top-ranked firm Armanino McKenna has acquired Cupertino, Calif.-based ValueNomics Research Inc., boosting its business valuation and litigation support practice and strengthening its presence in Silicon Valley and San Diego.

Daszkal Bolton LLP, an area CPA and business advisory firm, has merged with the practice of DeWoody & Co., effective immediately. Terms were not disclosed. DeWoody & Co. specializes in tax and accounting services for high-net-worth individuals in north Palm Beach County. As a result of the union, Daszkal Bolton has opened a 21-person office in Palm Beach Gardens, Fla. That unit will be headed by DB principal Jeff Bolton. "As the Big Four national CPA firms jettison clients to service larger national and multi-national companies, we expect middle-market professional services firms such as ours will continue to benefit," said Bolton. "We are gaining clients because they have ready access to our expertise and resources and understand our commitment to grow as they grow." Going forward, the firm will operate under the Daszkal Bolton brand. The merger boosts Daszkal Bolton's total employees to 100 in its two offices.

South Bay area CPA and business advisory firm Windes & McClaughry Accountancy Corp. said that it would merge its practice with Torrance-based Timothy Good & Co., effective immediately. Terms were not disclosed. Going forward, the consolidated firm will operate under the Windes & McClaughry brand. The addition of Timothy Good & Co. bolsters Windes & McClaughry's partner ranks to 24 shareholders. "The South Bay is a growing, dynamic market, and we are very excited to expand our presence there," said Jack Hinsche, managing partner of Windes, in a statement. One of the larger accounting firms in the South Bay area, Good serves a variety of privately held businesses with financial statements, tax planning, and estate and trust services. Founded in 1926, Windes offers audit and assurance, business valuation, cost segregation, employee benefits, estate and trust planning, human resources recruiting and consulting, litigation support, and tax planning and consulting.

A consortium of seven investment firms has ponied up $11.3 billion to acquire diversified financial data concern SunGard. The investment roll call -- led by tech-centric investment firm Silver Lake Partners -- includes Bain Capital, The Blackstone Group, Goldman Sachs Capital Partners, Kohlberg Kravis Roberts & Co. LP, Providence Equity Partners and Texas Pacific Group. Under the terms of the agreement, SunGard stockholders will receive $36 in cash for each share of SunGard common stock they hold. The deal is expected to be complete by the third quarter of 2005. SunGard serves more than 20,000 customers in roughly 50 countries.