Cohen & Co. has merged in Arthur Bell to create one of the largest accounting firms specializing in auditing mutual funds, exchange-traded funds, hedge funds and investment advisers.

Financial terms were not disclosed, but the combined firm will have nearly $100 million in annual revenue, servicing more than 1,000 funds and 1,500 businesses around the U.S. It will have approximately 32 partners and 550 staff members.

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