* California

Windes & McClaughry Accountancy Corp. has expanded into Orange County, with a new office in the Von Karman Towers in Irvine.

* Germany

RGL - Forensic Accountants & Consultants has opened an office in Cologne, bringing its worldwide total of offices to 24. Ralf Schneider, who has practiced forensic accounting in Central Europe for over 14 years, will head the office.

* Indiana

Crowe Chizek & Co. LLC, Indianapolis, was named the top accounting advisory firm at the 2004 Mergers and Acquisitions Advisor Awards, which were presented by Mergers and Acquisitions Advisor. This is the second year in a row the firm has been so honored.

* Ohio

Four-Fifteen Group, Canton and Dover, has joined CPAmerica International, a network of over 70 independent CPA and consulting firms. The firm has five partners and 35 staff members.

* Washington

LeMaster & Daniels PLLC, Spokane, has expanded into Boise, Idaho, with the merger of South Johnson & Co.

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