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

Financial terms of the deal, which will be effective Nov. 1, were not disclosed.

The acquisition includes Nykiel, Carlin’s four locations -- two offices in Schaumburg and Kankakee, Ill. and two in Schererville and Fowler, Ind. All will remain open for business. Current Nykiel, Carlin personnel, including the firm’s founders, 15 partners and several consultants and staff, will join Clifton Gunderson, bringing the firm’s total personnel in the Chicago and northwestern Indiana region to more than 200.

Clifton Gunderson has offices in 15 states and Washington, as well as locations in Joliet, Ill., and Chicago-area locations in both the city and Oak Brook, Ill. The company's only Indiana office was in Indianapolis.
Also in the last week, Clifton Gunderson announced that it had acquired the firm of Levine, Hughes & Mithuen, which has four offices in Colorado.

Clifton Gunderson ranked No. 16 on Accounting Today's 2006 list of Top 100 Firms, with revenues of $174 million.

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