* Arizona

Abalos & Associates PC, Phoenix, has been named the No. 1 accounting firm in the state with eight or less CPAs for the third consecutive year by Arizona Business Magazine.

* California

Resources Connection Inc., Costa Mesa, has changed its name to Resources Global Professionals, to reflect its capabilities across a base of more than 1,600 clients in 37 countries.

* Colorado

Gordon, Hughes & Banks LLP, Greenwood Village, was named Second Best Place to Work among midsized companies in 2004 by the Denver Business Journal.

* Illinois

Mann Weitz & Associates LLC, Deerfield, was one of three accounting firms awarded the Balance Award from the American Society of Women Accountants Education Foundation for its commitment to work/life balance and sensitivity to the concerns of women.

* Indiana

Schafer, Lawrence & Utter LLP, Indianapolis, has changed its name to UK CPA Group LLP.

* Maryland

Watkins, Meegan, Drury & Co. LLC, Bethesda, has formed a Government Services Group to offer accounting and information technology services to federal, state and local governments. Susan Miller will serve as director of the group.

* New Jersey

Gilman Ciocia is opening a new office at 355 Lakehurst Road in Toms River. Two other offices will soon be opened in the Bronx and Lake Ronkonkoma, N.Y.

* New York

Hertz, Herson & Co. LLP, New York, has joined AGN International, a network of independent firms, becoming its 51st member. The 50-plus-person firm was founded in 1931.

* Ohio

Brady Ware Employee Benefits, Dayton, and Miami Valley Pension have joined to form Miami Valley Pension LLC, a strategic partnership that is one of the largest pension providers in the Miami Valley. Rick Pummell will serve as president.

* Pennsylvania

Reinsel & Co. LLP, Wyomissing, and Kuntz Lesher LLP, Lancaster, have combined to form Reinsel Kuntz Lesher LLP, with 29 partners and 170 employees. J. Andrew Weidman, the former managing partner of Reinsel, will serve as chairman and CEO of the new firm, while Robert W. Simons, former MP of Kuntz Lesher, will serve as managing partner of the Lancaster office, and former Reinsel COO Charles M. Fabian will serve as MP of the Wyomissing office.

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