Sacramento-based S.J. Gallina & Co. LLP and Roseville, Calif.-based Bartig Basler & Ray CPAs Inc. finalized a merger deal last week.

Financial terms were not disclosed. The new firm will be called Gallina LLP.

According to S.J. Gallina's Web site, the firm has a dozen partners and about 30 staff members specializing in the accounting needs for the real estate and construction industries. Bartig Basler & Ray has more than 50 total professionals and staff, and focuses on governmental accounting and tax planning.The two firms will continue operating in the Sacramento and Roseville offices, as well as in Seattle and at California locations in San Jose, Walnut Creek, Novato, San Bruno and Chico and Seattle, and at a former Bartig Basler & Ray post in Reno, Nev.

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