MARYLAND

Andrew R. Lombardo and Matthew C. Wagner, of Lombardo Wagner and Co. have agreed to merge with Allen K. Ayers. The full-service accounting, tax and business consulting firm will now operate under the name Lombardo Wagner Ayers & Co.

MASSACHUSETTS

Worcester-based accounting firm Bollus Lynch, a Worcester-based accounting firm, has agreed to add Kashuk, Bourgault, Kittredge & Frustaci to its roster.

KBKF partners Edward Kittredge, Edward Bourgault, and Nancy Meehan — as well as four additional staff — plan to join Bollus Lynch. KBKF was founded in 1962 and serves clients in areas such as manufacturing, contracting and insurance.

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