* CALIFORNIAStonefield Josephson has relocated its headquarters to Los Angeles, at 2049 Century Park East. ... Armanino McKenna LLP has opened a new tax practice in Silicon Valley to focus on high-tech companies. David Sordello will serve as partner-in-charge of the new office. ... Mayer Hoffman McCann PC has formed the Conrad Government Services Division as a result of the acquisition of Orange County firm Conrad and Associates, which specializes in audits of municipalities and government agencies.

* DELAWARE

The Siegfried Group LLP, Wilmington, will now focus solely on its Resource Services business, providing accounting and financial professionals to major public companies and large organizations. The firm will work with Parente Randolph, Philadelphia, to transition its mid-market, entrepreneurial and high-net-worth clients.

* FLORIDA

Daszkal Bolton LLP has opened a 6,000-square-foot office in Fort Lauderdale, with an initial staff of 20. The firm also plans to double its office space in Palm Beach Gardens this summer, and to expand its Boca Raton office this fall.

* NEW JERSEY

WithumSmith+Brown has combined its Livingston and Morristown offices in a larger location at 465 South Street in Morristown. ... Rothstein Kass has relocated its corporate headquarters to 4 Becker Farm Road in Roseland, combining its two previous Roseland offices.

* NEW YORK

Nussbaum Yates & Wolpow PC has opened an office in New York City at 489 Fifth Ave.

* PENNSYLVANIA

Cogen Sklar LLP, Bala Cynwyd, has joined Morison International, a network of independent firms, and changed its name to Morison Cogen LLP. ... RSM McGladrey Inc. has acquired the non-attest assets of Mantas, Ohliger, McGary & Quinn, Philadelphia, bringing its local work force to 135, including 14 managing directors. In a separate transaction, McGladrey & Pullen LLP acquired MOMQ's attest assets.

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