Lionel B. Sanders and Gumbiner Savett Inc. merge

Details: Lionel B. Sanders CPA has merged with the Santa Monica, Calif.-based full-service accounting firm Gumbiner Savett Inc. Lionel Sanders has agreed to join Gumbiner as a principal. He has more than 40 years of experience, and specializes in consulting and advisory services in the visual arts community, where he has worked with clients like fine artists, individual collectors and galleries.



CBIZ acquires Denver firm

Details: Top 10 Firm CBIZ has acquired the non-attest assets of Denver-based Knight Field Fabry LLP. Knight provides traditional accounting, tax, litigation support and valuation services to small and midsized clients primarily located in the Denver area. The acquisition is expected to add 11 employees and approximately $1.5 million to CBIZ's annualized revenue, and KFF will become part of CBIZ's existing Denver office.

Haynie & Co. acquires A.J. Robbins

Details: Haynie & Co., a regional accounting firm based in Salt Lake City, has acquired A.J. Robbins PC of Denver. A.J. Robbins' partners and staff bring with them nearly three decades of experience in the areas of accounting and audit services, plus a number of specialty areas. Partners A.J. Robbins and Richard Fleischman, along with their staff, have all joined Haynie & Co. in Littleton, Colo.



Averett Warmus Durkee acquires a piece of Cohen & Co.

Details: Averett Warmus Durkee has acquired the Altamonte Springs office of Top 100 Firm Cohen & Co. Financial terms were not disclosed, but the deal has since closed. The acquisition provides Averett Warmus Durkee with its first office outside of downtown Orlando. The partners of the Altamonte Springs office, Russell Goldberg and Scott McEachron, will become principals at Averett Warmus Durkee. The firm will also gain an additional 15 accountants.

Goldberg's firm ended its relationship with the Ohio-based Cohen & Co. on October 31. The Altamonte Springs location will remain open and all current employees of Goldberg's firm will be retained.



Barnes Dennig and Bertke, Sparks & Kremer to merge

Details: Barnes Dennig & Co. and Bertke, Sparks & Kremer have agreed to merge. The combination is expected to close on Jan. 1, 2014. The new addition will allow Barnes Dennig to provide enhanced service to its Kentucky clients and will provide access to broader resources to the clients of Bertke, Sparks & Kremer. The combined firm will operate under the Barnes Dennig name.



Bartolomei Pucciarelli and Hill, Barth & King merge

Details: Bartolomei Pucciarelli CPAs & Advisors sealed a deal to merge with Top 100 Firm Hill, Barth & King of Lawrenceville, N.J. Financial details of the deal were not disclosed. "There was a natural synergy between HbK and BP," HbK LLC's chief executive officer and managing principal Christopher Allegretti said in a statement. "We shared customer service philosophies and many other operational practices that made a merger practical and advantageous for all involved."

O'Connor Davies expands in N.J.

Details: Top 100 Firm O'Connor Davies LLP and Fazio, Mannuzza, Roche, Tankel, LaPilusa LLC have agreed to merge. The combination is set to go into effect Jan. 1, 2014, and will operate under the O'Connor Davies name. With offices in Paramus and Cranford, the merger will increase O'Connor's presence throughout New Jersey. The firm will have close to 500 employees, 80 partners and combined revenues of roughly $100 million.



Beck & Co. and Berdon LLP merge

Details: Beck & Co. LLC has agreed to merge with Top 100 Firm Berdon LLP. Larry Beck, who founded the firm in 1987, and members of his team will now work out of Berdon's Jericho, Long Island, and Manhattan offices. Beck's team has provided accounting, audit, due diligence, and consulting services to a variety of real estate and hospitality clients for more than 30 years.

Citrin Cooperman adds Reimer & Co.

Details: Top 100 Firm Citrin Cooperman has added the partners and staff of Leon M. Reimer & Co. PC to its roster. The LMR partners, directors and staff who are joining the firm have expertise in accounting, tax, and litigation support services, including forensic accounting, fraud investigations and white collar crime.

PwC to add Booz Consulting

Detials: Big Four Firm PwC and consultancy Booz & Co. have signed a conditional agreement to merge. The transaction is conditional on approval by Booz & Co. partners. Votes are scheduled to take place in December.

The deal is subject to regulatory approvals and customary closing conditions, though the Public Company Accounting Oversight Board said that it would not need to approve of the merger. "We do not need to approve the transaction, although we have an interest in it, partly because of the independence issues it raises," a PCAOB spokesperson said.



Gilmore, Jasion & Mahler and Pry Professional merge

Details: Pry Professional Group has agreed to merge with Gilmore, Jasion & Mahler Ltd. and will take on GJM's name. GJM will now have two area locations: 1715 Indian Wood Circle, Suite 100, in Maumee, Ohio, and 551 Lake Cascades Parkway, in Findlay, Ohio. The new addition will give GJM the opportunity to broaden its presence in the Toledo and Findlay areas.

William Vaughan Co. merges with Miller, Gardner & Co.

Details: William Vaughan Co. has agreed to merge with Miller, Gardner & Co. The combination went into effect on November 1, and Miller Gardner has since taken on the William Vaughan Co. name. Bob Gardner and Tom Funkhouser will join William Vaughan Co. as directors.



Hanna McGlone & Co. merges with Smart Devine

Details: Hanna McGlone & Co. has agreed to join Smart Devine, giving the firm a strategic location in the Philadelphia suburbs. Smart Devine's main office is located in central Philadelphia at 1600 Market Street, and will now employ more than 80 accounting and consulting professionals.

Hanna McGlone launched as a full-service CPA firm in Philadelphia in 1975. The firm provides a wide range of audit, accounting and advisory services.



Alexander Thompson Arnold expands

Details: Alexander Thompson Arnold CPAs has merged with the Nashville, Tenn.-based firm Goldstein/Sacks & Associates. Alexander Thompson Arnold has 14 partners and approximately 150 staff members, and offers accounting, auditing, tax, and consulting services to a diverse portfolio of clients. In addition to Nashville, it has offices in Dyersburg, Henderson, Jackson, Martin, McKenzie, Milan, Paris, Trenton and Union City, Tenn., and Murray, Ky.



McGladrey acquires Margolis, Phipps & Wright

Details: Top Five Firm McGladrey LLP has signed a definitive agreement to acquire substantially all the assets of Houston-based Margolis, Phipps & Wright PC. MP&W provides taxation, personal and financial consulting. The deal was expected to close on Dec. 2, 2013.

MP&W's 14 leaders will join McGladrey as partners, and its 100-plus employees in Houston will receive offers to join McGladrey. MP&W's executive committee, Barry Margolis, Jan Phipps and Tommy Wright, will serve as McGladrey's management team in Houston.



PwC US to acquire HumanR Inc.

Details: Big Four firm PwC US plans to acquire substantially all the assets of HumanR, a Herndon, Va.-based consulting firm specializing in organizational development consulting. HumanR will become a part of PwC's human resource services practice, within its Saratoga workforce analytics team. PwC's focus on workforce analytics is aligned with HumanR's mission to help organizations create a better, more trust-based and productive work environment for employees. Through the acquisition, PwC will gain intellectual and analytical capabilities and technology platforms. Mary Saily, CEO of HumanR, will join PwC as a leader in the PwC Saratoga practice. Burgess Levin, founder of HumanR, will serve as a senior executive consultant.

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