* 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.

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