* Illinois
Lee A. Gould and Michael Pakter have formed Gould & Pakter Associates LLC, Chicago, a forensic accounting firm with offices at 205 West Wacker Drive.
* Massachusetts
Needel, Welch & Stone PC, Rockland, has established a Personal Financial Planning Group to offer retirement, college, tax compliance and estate planning to clients. Senior tax manager Timothy Barry will direct the group.
* Michigan
Doeren Mayhew, Troy, has formed a new affiliate company, Doeren Mayhew/Whitehall LLC, through the merger of its Doeren Mayhew Turnaround and Restructuring Services LLC and Whitehall Group LLC.
* New Jersey
RD Hunter & Co. LLC, Fair Lawn, has changed its name to Hunter Group CPA LLC, and will do business as Hunter Group. The firm also revealed a new corporate logo and communications approach.
* New York
CBiz Valuation Group and real estate services company Cushman & Wakefield have created a strategic alliance to offer their clients coordinated appraisal and valuation services.
* Texas
Enterprise Resource Group, Dallas, has acquired fellow Best reseller Burch Consultants, Houston, bringing ERG to 50 employees and a projected $8 million in revenue for 2005. Burch principals Randy Burch and Peyton Burch will become members of the ERG executive team, with Peyton serving as chief operating officer.
* Washington
Clark Nuber, Bellevue, has received the Team Community Spirit Award for the second consecutive year from the Leukemia & Lymphoma Society, for its participation in the 19th annual Big Climb for Leukemia.
