CPA and business advisory firm Joseph Decosimo and Co. has merged in the practice of FIS Associates, of Knoxville, a 36-year-old firm specializing in physician services including practice evaluation, billing and coding compliance, and physician recruitment. Terms of the merger, which became effective July 1, were not disclosed.The union adds four partners to Decosimo, as FIS principals Janice Sansing, McRae Sharpe, Mary Beth Stamps and Richard Stooksbury will join the firm. Decosimo now has 28 partners.

Following the merger, Decosimo/FIS will expand the Knoxville office to include traditional audit and tax services to new and existing non-health-care clients in the area. Ranked No. 82 on Accounting Today's 2006 Top 100 Firms list, Decosimo generated revenues of roughly $28.5 million. The firm has offices in Chattanooga, Knoxville and Memphis, Tenn.; Atlanta and Dalton, Ga.; Cincinnati; and the Cayman Islands.

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